Advanced Search
MyIDEAS: Login to save this paper or follow this series

The implementation of businesslike reporting in subsidized nonprofit arts organizations: an empirical evaluation


Author Info



Registered author(s):


    Nonprofit arts organizations in continental Europe are generally to a large extent dependent on governments for their funding. Based on the new institutional theory, coercive pressures exerted by these funding governments are expected to drive the implementation of institutional models and, as such, enhance institutional isomorphism. However, in case of competing logics, institutionalized models are said to be implemented only to a moderate extent and to drive practice variation. This paper attempts to test these contrary assertions on the implementation of institutionalized models by analyzing the implementation of businesslike reporting in Flemish subsidized nonprofit arts organizations. The construction of a compliance index, based on a random sample of 100 organizations, allows for a quantitative picture of this implementation and enables descriptive statistics and univariate tests to validate the hypotheses. Elaborating on the results, partially confirming the stated hypotheses, the discussion formulates some topics for future research.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL:
    Download Restriction: no

    Bibliographic Info

    Paper provided by Ghent University, Faculty of Economics and Business Administration in its series Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium with number 10/686.

    as in new window
    Length: 36 pages
    Date of creation: Nov 2010
    Date of revision:
    Handle: RePEc:rug:rugwps:10/686

    Contact details of provider:
    Postal: Hoveniersberg 4, B-9000 Gent
    Phone: ++ 32 (0) 9 264 34 61
    Fax: ++ 32 (0) 9 264 35 92
    Web page:
    More information through EDIRC

    Related research

    Keywords: new institutional theory; competing logics; reporting; nonprofit arts organizations; funding;

    This paper has been announced in the following NEP Reports:


    No references listed on IDEAS
    You can help add them by filling out this form.



    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


    Access and download statistics


    When requesting a correction, please mention this item's handle: RePEc:rug:rugwps:10/686. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Nathalie Verhaeghe).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.