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Purpose: There is a longstanding debate over the role of modern business methods in the contemporary non-profit organisation (NPO). Critics of business practices assert that they may undermine the missions of NPOs. The aim of this paper is to contribute to this debate. Many accounting researchers have shifted research focus to concepts such as trust and crises. These are important topics. But they may overshadow practices which are taken for granted as accepted practice which does not merit re-examination. Design/methodology/approach: This qualitative project is based on an initial survey followed by comparative case studies of three NPOs. The researchers have used both interviews and documentary analysis in this study. Findings: The contention that the adoption of business-like practices undermines the fundamental aim of altruism of NPOs is challenged by the findings of this paper. The very concept of altruism is not a single unifying concept in NPOs – it is a contested idea. However, and most importantly, in this research there is no evidence of mission drift by NPOs which adopt business practices. This research highlights the way many NPO CEOs are mission-driven but also pragmatic bricoleurs in their consideration of new business practices. Most importantly, these case studies demonstrate a variation in practices within the participating organisations. This raises challenging questions about a receptive context for the adoption of new business practices which are explored in this paper. Research limitations/implications: The case studies in this paper are from the UK, and further studies in different operating contexts in other countries would be useful. In particular, the finding that the fundamental ethos of NPOs is not challenged by being business-like merits further research. There is also scope for further research on what constitutes a receptive context for the adoption of new business practices by NPOs. Practical implications: This study reveals the potential significance of NPO boards, particularly non-executive directors, in the shaping of organisational practices. There is evidence in this study of NPOs recruiting business experts for purposes of legitimation. But this study also shows how business expertise can be mobilised to enhance NPO performance by bricoleurs in NPO who are highly motivated individuals who will adopt useful business practices to hand if they improve charity outcomes. Social implications: The NPO organisations are motivated by the desire to make a difference to the lives of people who are vulnerable or disadvantaged. This study has interesting implications for managers and directors of NPOs on their effectiveness. Originality/value: This study challenges the critical view that becoming more business-like undermines the fundamental ethos of altruism in NPOs. This is an important finding, but this study also reveals the recruitment of business expertise by NPOs purely for purposes of legitimation. However, these legitimating practices differ from the well-established view of isomorphism in the field of NPOs and suggests that, on the contrary, there is a variation in practice within the NPO field which has important implications for donors, regulators, directors and managers of NPOs. [ABSTRACT FROM AUTHOR]

Purpose – This paper aims to review progress to date in the UK on Government strategy to increase the number of women on company boards. It includes discussion on the proposed quota system and the factors that inhibit women's progress despite the acknowledged special qualities they can bring to the boardroom.Design/methodology/approach – The paper is a critical review of the current situation in the UK and rest of Europe, leading to recommendations for the way ahead.Findings – Corporate culture in top companies is gradually changing and some, albeit slow, progress has been made. However more impetus is required and suggestions are included as to future additional strategies.Practical implications – Additional suggestions, apart from the Government strategy, are given to improve women's career development in companies, in the educational system and in society in general.Originality/value – The paper puts forward practical suggestions to assist women's career development and visibility to enable more qualified and experienced women to be strong candidates for board appointments. [ABSTRACT FROM AUTHOR]

Governance structures in central government departments are poorly articulated. Departmental boards were imported from the private sector; in central government their remit and accountability are obscure, as is their role in relation to Permanent Secretaries and Ministers—whose leadership roles are also muddled. This brings costs for Ministers, departments and the public. Improvements have proved elusive, in part because an underlying confusion has been neglected—about how bodies subject to the almost unlimited democratic accountability of Ministers are to be governed. The confusion can be cleared up, principles of governance formulated, and concrete improvements proposed. These include: better articulation of Permanent Secretaries' presumptive leadership role; strengthened lines of external accountability; and more coherent provisions for the role and accountabilities of boards, and their relationship with Ministers, Permanent Secretaries, and the centre of government. Such changes should improve accountability, leadership, capability and delivery. [ABSTRACT FROM AUTHOR]

Purpose -- This paper aims to undertake a study of national configurational demographics in order to determine the spread of understanding of the chairman's role, performance and contribution. Designs/methodology/approach -- Qualitative methodology, exploratory in nature through in-depth interviews and workshop discussion involving 103 UK, US and Australian participants, was undertaken. Findings -- The role of chairman is considered as having a distinct effect on board dynamics, role and contribution and the monitoring and support of management. Nine demographic factors are identified as affecting the manner in which the role of chairman is exercised in the UK, USA and Australia. Research limitations/implications -- The findings of this qualitative exploratory study need to be integrated into a quantitative empirical survey in order to ascertain the validity of the results to date. Practical implications -- The two key conclusions highlight the requirement for governance due diligence, examining the financial and competitive strength of the organisation as well as uncovering contextual sensitivities. Originality/value -- Insufficient attention has been given to the role of chairman. The study offers additional insight on how demographic factors influence the shaping and determination of the role of chairman. This paper should be of interest to practitioners, consultants, line managers, board members, chairmen, management academics and business studies students. [ABSTRACT FROM AUTHOR]

This paper investigates the ethnic and gender diversity of the corporate board of UK companies, placing particular emphasis on links to board size and industry characteristics. We employ a novel dataset that covers a large sample of UK PLCs and describes a director’s gender, ethnicity and position held. We find both ethnic and gender diversity to be very limited, and that diversity is somewhat less pronounced among executive positions. We find significant cross-sector variation in gender diversity, with an above average prevalence of women in Retail, Utilities, Media and Banking, while such variation in ethnic diversity is considerably less pronounced. Our evidence suggests that a close proximity to final consumers plays a more significant role in shaping board diversity than does the female presence among the industry’s workforce. We argue that this shows that board diversity is influenced by a firm’s external business environment and particularly an imperative to reflect corresponding diversity among its customers. [ABSTRACT FROM AUTHOR]

Using evidence from a survey of women directors in FTSE 100 companies, this paper considers possible explanations for the persistent homogeneity of top UK boards. Only 61 per cent of the top 100 companies had female directors in 2002, down from 64 per cent in 1999. Women held only 3 per cent of executive (= US inside) directorships, and there were only 15 women executive directors in total. Explanations usually include women's lack of ambition, lack of experience and lack of commitment. These have been disproved by research, but underlying theories of social exclusion may provide insight into this persistent phenomenon. [ABSTRACT FROM AUTHOR]

Research suggests that more diversity in board membership could improve overall performance. This paper considers the business case for increased numbers of female directors, and the lack of female representation on UK FTSE 100 company boards in 1999 and 2000. It also offers a comparison to US data. In 1999, almost two-thirds of FTSE 100 companies had at least one female director, but numbers had dropped by July 2000 from 64 per cent to 58 per cent, paralleling the levelling-off at top level reported in North America. More firms having female directors are to be found amongst those with the highest turnover, profit and number of employees in the FTSE 100, again paralleling the findings from the US. [ABSTRACT FROM AUTHOR]

Purpose - This paper seeks to investigate the holding of non-executive directorships by CEOs in a sample of 387 large UK companies. The main objective of the paper is to ascertain whether the holding of additional directorships by CEOs is influenced by the governance and ownership characteristics of their companies. Design/methodology/approach - The approach takes the form of an empirical analysis of the holding of non-executive directorships by 387 CEOs of large UK companies. Findings - The study finds that 101 CEOs (26 per cent) hold at least one non-executive directorship but the most any single CEO holds is three with the vast majority holding one other directorship. CEOs who also serve as chairman are more likely to hold non-executive directorships while CEOs in companies with greater concentration of external ownership are less likely to hold other directorships. The study finds no evidence that either non-executive representation or managerial ownership (including CEO ownership) influences the holding of additional directorships. The holding of additional directorships is positively related to company size, suggesting that the more complex environment in which CEOs of large companies operate leads to the offer of additional directorships. Originality/value - The findings are important as they key into an ongoing debate on whether the holding of additional directorships by CEOs is consistent with good governance practice. The evidence presented here provides mixed information for governance regulators. While a significant majority of CEOs do not hold additional directorships, there is evidence that weaker board and external ownership monitoring is associated with a greater likelihood that CEOs will sit on other boards. [ABSTRACT FROM AUTHOR]