The implementation of businesslike reporting in subsidized nonprofit arts organizations: an empirical evaluation
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.
|Date of creation:||Nov 2010|
|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: http://www.ugent.be/eb
More information through EDIRC
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.