Nonprofit leader perceptions of operating reserves and their substitutes
Nonprofit leader perceptions of operating reserves and their substitutes
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非营利组织领导者对运营储备及其替代品的看法
DOI：
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发表时间：
2016
期刊：
影响因子：
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通讯作者：
Mirae Kim
中科院分区：
文献类型：
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作者：
Marg Sloan;Cleopatra Charles;Mirae Kim
这项探索性研究有三个目标：（1）了解学者，顾问和从业人员概念化运营储备的各种方式;（2）探索学术研究结果，顾问建议和非营利组织领导者对运营储备的看法之间的差异;（3）确定从业人员如何在组织内运营运营储备。通过对非营利组织高管的深入访谈，我们发现，非营利组织文献中常用的运营准备金率（ORR）并不能准确地表明一个组织是否持有非营利组织领导人的运营准备金。此外，研究结果表明，经验丰富的非营利组织领导人认为各种其他基金类型，包括捐赠和投资储蓄以及借款能力，其他资产，姐妹基金会和捐助者网络作为储备的合法替代品。
This exploratory study has three objectives: (1) to understand the various ways academics, consultants, and practitioners conceptualize operating reserves; (2) to explore differences among academic findings, consultant recommendations, and nonprofit leader perceptions of operating reserves; and (3) to identify how practitioners operationalize operating reserves within their organizations. Using intensive interviews with nonprofit executives, we find that the operating reserve ratio (ORR) commonly used in the nonprofit literature does not accurately indicate whether an organization holds an operating reserve according to nonprofit leaders. In addition, results indicate that experienced nonprofit leaders perceive a variety of other fund types including endowment and investment savings as well as ability to borrow, other assets, sister foundations, and donor networks as legitimate substitutes for a reserve.