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The concept of legitimacy—i.e., being regarded as “lawful, admissible, and justified” (Edwards in NGO rights and responsibilities: a new deal for global governance, The Foreign Policy Center, London, 2000)—is pivotal within civil society research. Recently, the concept has applied to wider notions concerning the civil sphere and civic action. The introductory article of this special issue aims to provide an overview of conceptualizations of legitimacy within civil society research and to point at new avenues for future research. We depart from Suddaby et al.’s (Acad Manag Ann 11(1):451–478, 2017) configurations of legitimacy within management literature: as property, perception, and process. While these configurations are also reflected in civil society literature, with legitimacy as property being prominent, they do not capture the full scope of civil society literature on legitimacy, given its multidisciplinary nature, its inclusion of multiple levels of analysis, and the presence of complementary conceptualizations of legitimacy. We posit that the legitimacy-as-relations-in-processes perspective is valuable for advancing research in civil society organizations.

There is growing evidence that in the UK demands for non-profit and voluntary sector organisations to comply with funders’ target driven priorities are often in tension with organisations’ social goals. The implications of this for employees are not yet sufficiently understood. The present article builds on Bateson et al.’s theory of double-bind to develop a socially contextualised model to understand employees’ experiences of workplace contradictions in the sector. Drawing from data provided by 49 individuals working in three case study organisations, our conceptualisation of a ‘non-profit double-bind’ provides a new and novel way of understanding how social meta-communicative processes serve to embed or reframe contradictions within intense employment relationships.

Historically, inequalities in the distribution of goods between men existed. Different economic policies have been developed in order to solve not only the problem of inequality, but also that of unemployment. The statistics speak for themselves; despite efforts provided, no solution has been able to solve this twofold problem. Indeed, we must understand that today's economy is primarily responsible for capital growth; support social policy is the responsibility of the welfare state. Policies such as the single tax , or flat tax and the social economy, or non profit sector, have emerged but not able to reconcile the dilemma posed by the management of the social side with economic growth and to help grow the capital. Consideration of zakat as a social economic system, or zakat solidarity economy, provides an opening to a third way. This pathway is ale to support the reduction of inequalities in redistribution and unemployment, without jeopardizing economic growth.

The present article analyses the principal forms of organization that are linked to the participative practice of the voluntary sector, paying especial attention to the “hetero-aid” and the “mutualism”. Likewise, it analyses in depth the conflict between formal and substantive rationality that exists in the voluntary organizations. The present study also emphasizes the progressive prevalence of the formal rationality, especially in the organization dynamics linked to the management. Finally, this analysis proposes the existence of another critical problem for the voluntary organizations, the displacement of objectives.El artículo aborda la caracterización de los principales tipos organizativos ligados a la práctica participativa del voluntariado, fundamentalmente la “heteroayuda”, pero también el mutualismo. Asimismo, se profundiza en el análisis del “conflicto” existente entre racionalidad formal y sustantiva en el seno de las organizaciones voluntarias, apuntándose, además, el progresivo dominio de la racionalidad formal —especialmente en las dinámicas organizativas vinculadas a la gestión. También se delimita otro problema especialmente crítico para las organizaciones voluntarias, a saber, el desplazamiento de objetivos

Idrott och motion är ett av de största fritidsintressena i Sverige. Den svenska idrottsrörelsen bottnar i den ideella sektorn och det har skett en ökad professionalisering och kommersialisering främst inom elitidrotten. Idag är idrotten mer än bara en match, mervärden har blivit viktigare och man säljer ett helhetskoncept. Syftet med denna studie är att belysa hur organisationer inom den ideella sektorn hanterar professionalisering och kommersialisering, med avseende på elitishockeyn i Sverige. För att besvara studiens syfte har en flerfallstudie genomförts med hjälp av sex elitishockeyklubbar i Sverige. Urvalet bestod av klubbar från de två högsta ishockeyserierna och klubbarna representerar både större städer och mindre orter. Resultatet visar att samtliga elitishockeyklubbar är högst företagsliknande och att bolagiseringar kan ses som en del av professionaliseringen. Klubbarna har många beroendeförhållanden och anser att de går mot en fortsatt kommersialisering där fokus på idrott som underhållning ökar. Sports and exercise are one of the most popular hobbies in Sweden. The Swedish sports movement stem from the non profit sector and there has been a increase in professionalization and commercialization mainly within the elite sports. Sports is more than just a game today, added value has become more important and one sells a total concept. The purpose of this thesis is is to highlight how organizations in the non profit sector manages professionalization and commercialization, with respect to elite hockey in Sweden. To answer the purpose of the study case studies have been conducted using six elite hockey teams in Sweden. The sample consisted of teams from the two top hockey leagues and teams representing both large cities and smaller towns. The result shows that all elite hockey teams are highly business-like and turning in to a corporation can be seen as a part of professionalizaton. Clubs have many interdependencies and see a continued development towards increades commercializaion with a focus on sport as entertainment.

This article examines the role played by Boards of Directors in contributing to the success of social enterprises in the South African non-profit sector. Previous studies by several scholars have painted a gloomy picture on the contributions of Boards of Directors to the success of organisations within the non-profit sector. Highly involved and effective Boards of Directors have been argued to be an infrequent phenomenon, an exception rather than the norm. Using primary data from a qualitative study, this article argues that Boards of Directors are playing a significant role in the success of many social enterprises within the South African non-profit sector.

The purpose of my thesis is to show the process of establishing a civil society organization. Important part of my project is an analysis of problems connected with the establishing process and the run of such organization. My thesis divides into two parts. The first part, based on specialized literature, defines the terms of the nonprofit sector and the matter of a civil society organization. The investigative part concerning the organization ?Lemniskáta ? život bez bariér, o. p. s.? focuses mainly on the phase of establishing and formation of this particular organization. Specifically discussed are the founding documents necessary for the establishment and fund raising with a special focus on the bookkeeping and its principles. This thesis could be helpful as a guideline for those, who want to run a civil society organization.

U članku, koji se bavi rizikom od financiranja terorizma povezanim s neprofitnim sektorom , navode se: osnovna shvaćanja neprofitnih organizacija, terorizma i financiranja terorizma, specifičnosti fenomena financiranja terorizma, razlozi za rizičnost neprofitnog sektora u smislu financiranja terorizma, tipologije i načini zlouporabe neprofitnog sektora za financiranje terorizma i mjere za njegovo sprječavanje te uloga međunarodne zajednice u borbi protiv financiranja terorizma., In the Article which deals with the risk of the Terrorism Financing associated with the Non-profit sector, following notions have been stated: term and definition of Non-profit organizations, Terrorism and Financing of Terrorism, reasons that make Non profit sector exposed to the risk of Terrorism Financing, Typologies and methods of misusing Non profit sector for the Terrorism Financing, measures for suppressing Terrorism Financing and the role of international community in the fight against Terrorism Financing

Based upon the environmental management accounting's literature, this paper is discussing a study's results carried out within one French Ministry. The basic goal of this study was to assess the cost of an environmental protection policy with a focus on five main environmental issues for this ministry: ground cleanup, asbestos removal, ships demolition, High Environmental Quality (HEQ) and implementation of Environmental Management Systems (EMS). Main cost drivers are identified for each type of pollution., Reposant sur le cadre EMA (Environmental Management Accounting) et la littérature scientifique qui en découle, cette contribution discute des résultats obtenus à la suite d'une mission effectuée pour un grand ministère français. Le but de cette mission était d'estimer le coût de la protection de l'environnement sur cinq problématiques environnementales : désamiantage, dépollution des sols, démantèlement de navires, mise en place de système SME (Système de Management Environnemental) et développement de programme de Haute Qualité Environnementale (HQE). Les inducteurs de coûts associés à chaque type de pollution sont mis en évidence.

This bachelor work deals with the phenomenon of the public gatherings of money as one possible source of financing the damages caused by floods. The aim was to answer these questions: why today's society still needs a public gathering, in what may the non-profit sector "compete" with the public sector, and what are the pros and cons of financing flood damages by the public gatherings. There were compared particularly the quickness of reaction and the amount of financial aid of the public and nonprofit sectors. The basis for the answers consists of results of the research, held among the subjects, involved in organizing the gatherings after the floods of 2002. For subsequent data processing was used a special methodology, developed for this purpose of public gatherings, built on existing methods of evaluating the performance of nonprofit organizations.

Social economy (non profit sector, co-operative and mutual organisations) represents 10% of the economy in France. It is a specific model of company gouvernance. It can considerably contribute to a more sustainable development. But the contribution of this kind of economy strongly depends on its ability to grow on in the social and political dialog, as well as on its ability to back its own development. It mainly consists in the production of a socio-economic information / data that would integrate a wider range of criteria than the classical ones. This information would also be used as a tool to rally for the projects., L'ESS représente 10% de l'économie, et un modèle de gouvernance d'entreprise spécifique. Elle peut apporter une contribution essentielle au développement durable. Mais cet apport est tributaire de sa capacité à s'imposer dans le dialogue social et politique, et de soutenir son propre développement. Cela dépend, notamment, de la production d'une information socioéconomique qui prenne en compte des critères plus variés que les indicateurs classiques, et qui soit également un outil de mobilisation autour des projets.

Civic engagement has become of special interest to the public and the political establishment in recent years. It is expected, that the citizens´ participation in the diverse appearances of the civil society wil complement the representative government and hence stabilize the democracy.A new organizational form of the Third Sector that pursue these goals is the community foundation. It tries to achieve positive effects for civic engagement, civil society and democracy by combining the model of the foundation with some elements of the club (German: Verein). Well known in the USA and in Great Britain, it is discovered in Germany only a few years ago and becomes more and more popular.Goal of this dissertation was it to investigate if these effects can be achieved by this model. For that purpose criterias of different approaches to the civil society were elaborated, beginning with the ideas of Alexis de Tocqueville via Habermas theory of deliberative democracy to Robert Putnams concept of social capital.Along these criterias the community foundations of Hamburg and Dresden were exemplarily scrutinized. Their internal constitution, their activities, their connections to the state and to other organizations, their presence in local public and their support of civic engagement were analysed by the means of document analysis, expert interviews and questionaires.The examination of these two examples shows that community foundations can strenghten the democracy especially because of their stabilizing effects for the civic engagement, their support policy and their creation of forums in wich people can contribute their views. It works out that the effects depend on the influences of the distinctive local enviroment in wich community foundations act in. At any rate they represent an enrichment of the Third Sector.

Esta investigación ha identificado los instrumentos de contabilidad de gestión que los gestores de las organizaciones no lucrativas, y más concretamente de los colegios de economistas de España, utilizan y pueden utilizar como sistemas de información para el control de la gestión y para la mejora de su eficiencia, eficacia y economía. Se han realizado tres estudios empíricos: 1. A los gestores de los colegios de economistas, para conocer situación y nivel de implantación de instrumentos de control de gestión .2. Se ha centrado en el análisis de la situación a nivel también de instrumentos de contabilidad de gestión de determinadas asociaciones inglesas que están destinadas a profesionales que ejercen en especialidades que en España pueden realizar los economistas. 3. A usuarios de los colegios, par ver nivel de calidad de los servicios y actividades que los colegios realizan y los efectos de la profesionalidad múltiple que los caracteriza., It presents the results of a study about management control in non-profit organizations, focusing on the particular case of the Associations of Economists in Spain. In order to do it, a revision of literature and empirical studies have taken place to find out the implementation and level development of the instruments of management accounting in non-profit organizations. The study has been completed with three empirical studies, first directed to Associations of Economists in Spain, the second to associations from the UK related to the economy and the company, and, third directed to users from an Economists'Professional Association. Moreover, interviews of managers of different Associations from the UK have been made.

Bürgerschaftliches Engagement steht seit einigen Jahren verstärkt im Fokus von Öffentlichkeit und Politik in Deutschland. Durch das Engagement der Bürger in den verschiedenen Formen der Zivilgesellschaft erhofft man sich eine Ergänzung des repräsentativen Systems und damit eine Stärkung der Demokratie. Ein neues Modell des Dritten Sektors, das in den letzten Jahren in den Blickpunkt geraten ist, ist die Bürgerstiftung. Während sie in den USA und in Großbritannien bereits länger bekannt ist, wurde die Bürgerstiftung in Deutschland erst vor wenigen Jahren entdeckt und erfreut sich seitdem wachsender Popularität. Durch die Verbindung der Organisationsform Stiftung mit einigen Elementen des Verein sollen positive Effekte hinsichtlich Bürgerengagement, Zivilgesellschaft und Demokratie erzielt werden. Ob das Modell der Bürgerstiftung diese Wirkungen erzielen kann, sollte in dieser Arbeit untersucht werden. Dazu wurden aus verschiedenen Ansätzen der Zivilgesellschaft Kriterien herausgearbeitet; angefangen bei den Ideen Tocquevilles über Habermas´ Theorie der deliberativen Demokratie bis hin zum Konzept des Social Capital von Robert Putnam. Anhand dieser Kriterien wurden die Bürgerstiftungen Hamburg und Dresden beispielhaft untersucht. Mit Hilfe von Dokumentenanalysen, Experteninterviews sowie Fragebögen wurden die Bürgerstiftung hinsichtlich innerer Verfasstheit, Tätigkeit, Verbindungen zu Staat und anderen Organisationen, Wirkung in der lokalen Öffentlichkeit sowie Förderung des Bürgerengagements analysiert. Die Untersuchung der beiden Bürgerstiftungen zeigt, dass Bürgerstiftungen aufgrund ihrer stabilisierenden Wirkung hinsichtlich des Bürgerengagements, ihrer Fördertätigkeit sowie der Schaffung von Foren, in denen Bürger sich äußern können, zu einer Stärkung der Demokratie beitragen können. Dabei haben die lokalspezifischen Verhältnisse einen besonderen Einfluss auf Wirkung einer Bürgerstiftung. In jedem Fall stellen sie eine Bereicherung des Dritten Sektors dar., Civic engagement has become of special interest to the public and the political establishment in recent years. It is expected, that the citizensþ participation in the diverse appearances of the civil society wil complement the representative government and hence stabilize the democracy. A new organizational form of the Third Sector that pursue these goals is the community foundation. It tries to achieve positive effects for civic engagement, civil society and democracy by combining the model of the foundation with some elements of the club (German: Verein). Well known in the USA and in Great Britain, it is discovered in Germany only a few years ago and becomes more and more popular. Goal of this dissertation was it to investigate if these effects can be achieved by this model. For that purpose criterias of different approaches to the civil society were elaborated, beginning with the ideas of Alexis de Tocqueville via Habermas theory of deliberative democracy to Robert Putnams concept of social capital. Along these criterias the community foundations of Hamburg and Dresden were exemplarily scrutinized. Their internal constitution, their activities, their connections to the state and to other organizations, their presence in local public and their support of civic engagement were analysed by the means of document analysis, expert interviews and questionaires. The examination of these two examples shows that community foundations can strengthen the democracy especially because of their stabilizing effects for the civic engagement, their support policy and their creation of forums in wich people can contribute their views. It works out that the effects depend on the influences of the distinctive local environment in wich community foundations act in. At any rate they represent an enrichment of the Third Sector.

Kuring-gai College of Advanced Education Research Fund