E‐corporate social responsibility in small non‐profit organisations: the case of Spanish ‘Non Government Organisations’

References

• Alpkan , L. , Bulut , C. , Gunday , G. , Ulusoy , G. and Kilic , K. 2010 . Organizational support for intrapreneurship and its interaction with human capital to enhance innovative performance . Management Decision , 48 ( 5 ) : 732 – 755 .
   Web of Science ®Google Scholar
• Andersén , J. 2011 . Strategic resources and firm performance . Management Decision , 49 ( 1 ) : 87 – 98 .
   Web of Science ®Google Scholar
• Andrés‐Alonso , P. , Martín‐Cruz , N. and Romero‐Merino , M. E. 2006 . The governance of non‐profit organizations: Empirical evidence from non‐governmental development organizations in Spain . Nonprofit and Voluntary Sector Quarterly , 35 : 588 – 604 .
   Web of Science ®Google Scholar
• Arcas , N. and Briones , A. J. 2009 . Responsabilidad social empresarial de las organizaciones de la economía social [Corporate social responsibility of the organizations social economy] . Ciriec‐España, Revista de Economía Pública, Social y Cooperativa , 65 : 143 – 161 .
   Google Scholar
• Arendt , S. and Brettel , M. 2010 . Understanding the influence of corporate social responsibility on corporate identity, image, and firm performance . Management Decision , 48 ( 10 ) : 1469 – 1492 .
   Web of Science ®Google Scholar
• Aspara , J. , Lamberg , J. A. , Laukia , A. and Tikkanen , H. 2011 . Strategic management of business model transformation: Lessons from Nokia . Management Decision , 49 ( 4 ) : 622 – 647 .
   Web of Science ®Google Scholar
• Behn, B.K., Devries, D., & Lin, J. (2007). Voluntary disclosure in nonprofit organizations: An explanatory study. Retrieved from http://ssrn.com/abstract?727363
   Google Scholar
• Belt , J. A. and Paolillo , J. G. 1982 . The influence of corporate image and specificity of candidate qualifications on response to recruitment advertisement . Journal of Management , 8 : 105 – 112 .
   Google Scholar
• Bennett , J. , Iossa , E. and Legrenzi , G. 2010 . Commercial activity as insurance: The investment behaviour of non‐profit organizations . Annals of Public and Cooperative Economics , 81 ( 3 ) : 445 – 466 .
   Google Scholar
• Berbel , G. , Reys , J. D. and Gómez , M. 2007 . La responsabilidad social en las organizaciones (RSO): Análisis y comparación entre guías y normas de gestión e información [Social responsibility in organisations; Analysis and comparison between management guides and standard and information] . Innovar , 17 ( 29 ) : 43 – 54 .
   Google Scholar
• Bourne , L. 2011 . Advising upwards: Managing the perceptions and expectations of senior management stakeholders . Management Decision , 49 ( 6 ) : 1001 – 1023 .
   Web of Science ®Google Scholar
• Buchheit , S. and Parsons , L. M. 2006 . An experimental investigation of accounting information's influence on the individual giving process . Journal of Accounting and Public Policy , 25 : 666 – 686 .
   Google Scholar
• Cáceres , R. , Guzmán , J. and Rekowski , M. 2011 . Firms as source of variety in innovation: Influence of size and sector . International Entrepreneurship and Management Journal , 7 ( 3 ) : 357 – 372 .
   Web of Science ®Google Scholar
• Cáceres‐Carrasco , F. R. and Guzmán‐Cuevas , J. 2010 . Functional and productive dependence: New characteristics for the analysis of enterprises from a macroeconomic view . International Entrepreneurship and Management Journal , 6 ( 2 ) : 117 – 132 .
   Web of Science ®Google Scholar
• Cassia , L. and Colombelli , A. 2010 . Growth factors in medium‐sized enterprises: The case of an Italian region . International Entrepreneurship and Management Journal , 6 ( 4 ) : 437 – 458 .
   Web of Science ®Google Scholar
• Cavalcante , S. , Kesting , P. and Ulhøi , J. 2011 . Business model dynamics and innovation: (Re)establishing the missing linkages . Management Decision , 49 ( 8 ) : 1327 – 1342 .
   Web of Science ®Google Scholar
• Cegarra‐Navarro , J. G. , Sánchez‐Vidal , M. E. and Cegarra‐Leiva , D. 2011 . Balancing exploration and exploitation of knowledge through an unlearning context: An empirical investigation in SMEs . Management Decision , 49 ( 7 ) : 1099 – 1119 .
   Web of Science ®Google Scholar
• Chaves , R. , Mozas , A. , Puentes , R. and Bernal , E. 2011 . E‐corporate social responsibility in socially responsible firms: The case of Spanish firms . The Service Industries Journal , 31 ( 12 ) : 2033 – 2050 .
   Web of Science ®Google Scholar
• Chen , S. and Macredie , R. 2005 . The assessment of usability of electronic shopping: A heuristic evaluation . International Journal of Information Management , 25 : 516 – 532 .
   Web of Science ®Google Scholar
• Christensen , A. and Mohr , R. M. 2003 . Not‐for‐profit annual reports: What do museum managers communicate? . Financial Accountability and Management , 19 : 139 – 158 .
   Google Scholar
• Comeche , J. M. and Loras , J. 2010 . The influence of variables of attitude on collective. Entrepreneurship . International Entrepreneurship and Management Journal , 6 ( 1 ) : 23 – 38 .
   Web of Science ®Google Scholar
• Commission of the European Communities . 2001 . Green paper: Promoting a European framework for corporate social responsibility , Brussels : CCE . COM (2001) 366
   Google Scholar
• Conner , K. R. 1991 . An historical comparison of resource‐based theory and five schools of thought within industrial organization economics: Do we have a new theory of the firm? . Journal of Management , 17 ( 1 ) : 121 – 154 .
   Web of Science ®Google Scholar
• Croft , S. 2003 . Managing corporate reputation: The new currency , London , GBR : Thorogood .
   Google Scholar
• Dyl , E. A. , Frant , H. L. and Stephenson , C. A. 2000 . Governance and funds allocations in United States medical research charities . Financial Accountability and Management , 16 : 335 – 352 .
   Google Scholar
• Eldenburg, L., Hermalin, B.E., Weisbach, M.S., & Woskinska, M. (2004). Hospital governance, performance objectives, and organizational form. Evidence from hospitals. Journal of Corporate Finance, 10, 527–548.
   Google Scholar
• Fombrun , C. and Shanley , M. 1990 . What's in a name? Reputation building and corporate strategy . Academy of Management Journal , 33 : 233 – 258 .
   Web of Science ®Google Scholar
• Fombrun , C. J. 1996 . Reputation: Realizing value from the corporate image , Cambridge , MA : Harvard Business School Press .
   Google Scholar
• Fombrun , C. J. , Gardberg , N. A. and Server , J. M. 2000 . The reputation quotient: A multi‐stakeholder measure of corporate reputation . Journal of Brand Management , 7 ( 4 ) : 241 – 255 .
   Google Scholar
• Fombrun , D. J. and Van Riel , C. B.M. 1997 . The reputational landscape . Corporate Reputation Review , 1 ( 2 ) : 5 – 13 .
   Google Scholar
• Franco , M. and Haase , H. 2010 . Failure factors in small and medium‐sized enterprises: Qualitative study from an attributional perspective . International Entrepreneurship and Management Journal , 6 ( 4 ) : 503 – 521 .
   Web of Science ®Google Scholar
• Freeman , B. 2006 . Substance sells: Aligning corporate reputation and corporate responsibility . Relations Quarterly , 51 ( 1 ) : 12 – 19 .
   Google Scholar
• Freeman , R. E. 1984 . Strategic management: A stakeholder approach , Boston : Pitman .
   Google Scholar
• Fry , A. 1997 . On one's best behavior . Marketing , 19 : 52 – 53 .
   Google Scholar
• Fundación Lealtad. (2002). Guía de transparencia y buenas prácticas de las ONGs [Transparency and best practice guide for NGOs]. Retrieved from www.fundacionlealtad.es
   Google Scholar
• Gámez‐González , J. , Rondan‐Cataluña , F. J. , Diez‐de Castro , E. C. and Navarro‐Garcia , A. 2010 . Toward an international code of franchising . Management Decision , 48 ( 10 ) : 1568 – 1595 .
   Web of Science ®Google Scholar
• Gandía , J. L. 2011 . Internet disclosure by nonprofit organizations: Empirical evidence of nongovernmental organizations for development in Spain . Nonprofit and voluntary sector quarterly , 40 ( 1 ) : 57 – 78 .
   Web of Science ®Google Scholar
• Gandía, J.L., & Andrés, T. (2005). E-Gobierno corporativo y transparencia informativa en las sociedades cotizadas españas: Un estudio empírico [Corporate e-governance and informative transparency in Spanish PLCs: An empirical study]. Madrid: CNMV.
   Google Scholar
• Gatewood , R. D. , Gowan , M. A. and Lautenschlager , G. J. 1993 . Corporate image, recruitment image, and initial job choice decisions . Academy of Management Journal , 36 ( 2 ) : 414 – 429 .
   Web of Science ®Google Scholar
• Girardelli, D. (2004). A schema‐based conceptualization of ‘image and “reputation” in public relations. Retrieved from http://citation.allacademic.com/meta/p_mla_apa_research_citation/1/1/2/8/4/pages112849/p112849–3.php
   Google Scholar
• Global Reporting Initiative (GRI). (2010). Guía para la elaboración de memorias de sostenibilidad; Suplemento sectorial ONGs [Sustainability reporting guidelines. NGO sector supplement]. Amsterdam: GRI. Retrieved from http://www.globalreporting.org
   Google Scholar
• Goktan , A. B. and Miles , G. 2011 . Innovation speed and radicalness: Are they inversely related? . Management Decision , 49 ( 4 ) : 533 – 547 .
   Web of Science ®Google Scholar
• Gordon , T. , Fisher , M. , Malone , D. and Tower , G. 2002 . A comparative empirical examination of extent of disclosure by private and public colleges and universities in the United States . Journal of Accounting and Public Policy , 21 : 235 – 275 .
   Google Scholar
• Gordon , T. P. , Khumawala , S. B. , Kraut , M. and Neely , D. G. 2010 . Five dimensions of effectiveness for non‐profit annual reports. Non‐profit . Management and Leadership , 21 ( 2 ) : 209 – 228 .
   Web of Science ®Google Scholar
• Grant , R. 1991 . A resource‐based theory of competitive advantage: Implications for strategy formulation . California Management Journal , 33 ( 3 ) : 114 – 135 .
   Web of Science ®Google Scholar
• Grenning , D. W. and Turban , D. B. 2000 . Corporate social performance as a competitive advantage in attracting a quality workforce . Business and Society , 39 : 254 – 280 .
   Google Scholar
• Guerrero Casas, F.M., & Ramírez Hurtado, J.M. (2002). El análisis de escalamiento multidimensional: Una alternativa y un complemento a otras técnicas multivariantes [Analysis of multidimensional scaling; An alternative and a complement to other multivariate techniques]. Retrieved from http://www.uv.es/asepuma/jornadas/madrid/K11C.pdf
   Google Scholar
• Healy , P. M. and Palepu , K. G. 2001 . Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature . Journal of Accounting and Economics , 31 : 405 – 440 .
   Web of Science ®Google Scholar
• Hormiga , E. , Batista‐Canino , R. M. and Sánchez‐Medina , A. 2011 . The role of intellectual capital in the success of new ventures . International Entrepreneurship and Management Journal , 7 ( 1 ) : 71 – 92 .
   Web of Science ®Google Scholar
• Hotho , S. and Champion , K. 2011 . Small businesses in the new creative industries: Innovation as a people management challenge . Management Decision , 49 ( 1 ) : 29 – 54 .
   Web of Science ®Google Scholar
• Hou , J. , Du , L. and Tian , Z. 2009 . The effects of non‐profit brand equity on individual giving intention: Mediating by the self‐concept of individual donor . International Journal of Non‐ profit and Voluntary Sector Marketing , 14 : 215 – 229 .
   Google Scholar
• Huang , J. Y. , Chou , T. C. and Lee , G. G. 2010 . Imitative innovation strategies: Understanding resource management of competent followers . Management Decision , 48 ( 6 ) : 952 – 975 .
   Web of Science ®Google Scholar
• Huarng , K. H. and Yu , T. H.K. 2011 . Entrepreneurship, process innovation and value creation by a non‐profit SME . Management Decision , 49 ( 2 ) : 284 – 296 .
   Web of Science ®Google Scholar
• International Organization for Standarization. (2010). Guidance on social responsibility. Retrieved from http://www.iso.org
   Google Scholar
• Jegers , M. 2009 . Corporate governance in non‐profit organizations. A nontechnical review of the economic literature . Non‐profit Management and Leadership , 20 ( 2 ) : 143 – 163 .
   Web of Science ®Google Scholar
• Kautonen , T. and Palmroos , J. 2010 . The impact of a necessity‐based start‐up on subsequent entrepreneurial satisfaction . International Entrepreneurship and Management Journal , 6 ( 3 ) : 285 – 300 .
   Web of Science ®Google Scholar
• Krasniqi , B. A. 2010 . Are small firms really credit constrained? Empirical evidence from Kosova . International Entrepreneurship and Management Journal , 6 ( 4 ) : 459 – 479 .
   Web of Science ®Google Scholar
• Lauer , L. D. 1995 . How the use a total marketing approach to renew your organization and make an impact . Nonprofit World , 13 : 51 – 55 .
   Google Scholar
• Lin , E. , Lin , T. M.Y. and Lin , B. W. 2010 . New high‐tech venturing as process of resource accumulation . Management Decision , 48 ( 8 ) : 1230 – 1246 .
   Web of Science ®Google Scholar
• Lindblom , A. and Tikkanen , H. 2010 . Knowledge creation and business format franchising . Management Decision , 48 ( 2 ) : 179 – 188 .
   Web of Science ®Google Scholar
• Liu , H. Y. and Hsu , C. W. 2011 . Antecedents and consequences of corporate diversification: A dynamic capabilities perspective . Management Decision , 49 ( 9 ) : 1510 – 1534 .
   Web of Science ®Google Scholar
• Maddox , L. M. and Mehta , D. 1997 . The role and effect of Web addresses in advertising . Journal of Advertising Research , 37 ( 2 ) : 47 – 59 .
   Web of Science ®Google Scholar
• Mainardes , E. W. , Alves , H. and Raposo , M. 2011 . Stakeholder theory: Issues to resolve . Management Decision , 49 ( 2 ) : 226 – 252 .
   Web of Science ®Google Scholar
• Marin Rives , L. and Rubio Bañon , L. A. 2008 . Moda o factor competitivo? Un estudio empírico de responsabilidad social corporativa en Pyme. [Fashion or a competitive factor? An empirical study of CSR in SMEs] . Tribuna de Economía , 842 : 177 – 193 .
   Google Scholar
• Mozas , A. , Puentes , R. and Bernal , E. 2010 . La e‐corporate social responsibility en las sociedades cooperativas agrarias. [E‐corporate social responsibility in farm cooperatives] . Ciriec‐España, revista de economía pública, social y cooperativa , 67 : 187 – 212 .
   Google Scholar
• Naranjo‐Valencia , J. C. , Jiménez‐Jiménez , D. and Sanz‐Valle , R. 2011 . Innovation or imitation? The role of organizational culture . Management Decision , 49 ( 1 ) : 55 – 72 .
   Web of Science ®Google Scholar
• Neely, D.G., Khumawala, S.B., & Gordon, T.P. (2007). The impact of voluntary disclosures on the growth of not‐for‐profit entities. Worlds of Accounting, Annual Meeting, American Accounting Association, Chicago.
   Google Scholar
• Olcese , A. , Rodríguez , M. A. and Alfaro , J. 2008 . Manual de la Empresa Responsable y Sostenible. [The responsible and sustainable firm's manual] , Madrid : McGraw‐Hill .
   Google Scholar
• Organisation for Economic Co‐operation and Development (OECD) . 2000 . Guidelines for multinational enterprises , Paris : OECD . Retrieved from http://www.oecd.org/dataoecd/21/20/16975360.pdf
   Google Scholar
• Park , Y. R. , Lee , J. Y. and Hong , S. 2011 . Effects of international entry‐order strategies on foreign subsidiary exit: The case of Korean chaebols . Management Decision , 49 ( 9 ) : 1471 – 1488 .
   Web of Science ®Google Scholar
• Parsons , L. M. 2007 . The impact of financial information and voluntary disclosures on contributions to not‐for‐profit organizations . Behavioral Research in Accounting , 19 : 179 – 196 .
   Google Scholar
• Pitt , L. , Keating , S. , Bruwer , K. , Murgalo‐Poore , M. and Bussy , N. 2001 . Charitable donations as social exchange or agapic action on the Internet: The case of Hungersite.com . Journal of Non‐profit and Public Sector Marketing , 9 ( 4 ) : 47 – 62 .
   Google Scholar
• Rodrigues Ardura , I. 2002 . Marketing.com, y comercio electrónico en la sociedad de la información. [Marketing.com and e‐commerce in the information society] , Madrid : Pirámide .
   Google Scholar
• Rumelt , R. 1987 . The competitive challenge , Cambridge : Ballinger .
   Google Scholar
• Rynes , S. 1991 . “ Recruitment, job choice, and post‐hire consequences: A call for new research directions ” . In Handbook of industrial and organizational psychology , Edited by: Dunnette , M. D. and Hough , L. M. Vol. 2 , 399 – 444 . Palo Alto , CA : Consulting Psychologists .
   Google Scholar
• Salavou , H. 2010 . Strategy types of service firms: Evidence from Greece . Management Decision , 48 ( 7 ) : 1033 – 1047 .
   Web of Science ®Google Scholar
• Salvador, P. (2010). Comunicacio´n e imagen en las ONG [Communication and image in NGOs]. Jornadas de Foment de la Investigacio (pp. 1–12). Valencia: Universitat Jaume I. Retrieved from http://www.uji.es/bin/publ/edicions/jfi5/ong.pdf
   Google Scholar
• Sánchez, M., & Barriuso, M.C. (2007). Explorando la relación entre la reputación corporativa y el employerbranding. In: J.C. Ayala (Eds.), Conocimiento, innovación y emprendedores: camino al future (pp. 3144–3154) [Exploring the relationship between corporate reputation and employer branding’ in Knowledge, innovation and impresarios: the way forward]. Madrid: Universidad de La Rioja.
   Google Scholar
• Sebora , T. C. and Theerapatvong , T. 2010 . Corporate entrepreneurship: A test of external and internal influences on managers’ idea generation, risk taking, and proactiveness . International Entrepreneurship and Management Journal , 6 ( 3 ) : 331 – 350 .
   Web of Science ®Google Scholar
• Smolarski , J. and Kut , C. 2011 . The impact of venture capital financing method on SME performance and internationalization . International Entrepreneurship and Management Journal , 7 ( 1 ) : 39 – 55 .
   Web of Science ®Google Scholar
• Sonmez , M. and Moorhouse , A. 2010 . Purchasing professional services: Which decision criteria? . Management Decision , 48 ( 2 ) : 189 – 206 .
   Web of Science ®Google Scholar
• Tom , V. 1971 . The role of personality and organizational images in the recruiting process . Organizational Behavior and Human Performance , 6 : 573 – 592 .
   Web of Science ®Google Scholar
• Trussel , J. M. and Parsons , L. M. 2007 . Financial reporting factors affecting donations to charitable organizations . Advances in Accounting , 23 : 263 – 285 .
   Google Scholar
• Tuckman , H. , Chatterjee , P. and Muha , D. 2004 . Nonprofit websites: Prevalence, usage and commercial activity . Journal of Nonprofit and Public Sector Marketing , 12 ( 1 ) : 49 – 67 .
   Google Scholar
• Turban , D. B. and Greening , D. W. 1997 . Corporate social performance and organizational attractiveness to prospective employees . Academy of Management Journal , 40 : 658 – 763 .
   Web of Science ®Google Scholar
• Ullah , F. , Abbas , Q. and Akbar , S. 2010 . The relevance of pecking order hypothesis for the financing of computer software and biotechnology small firms: Some UK evidence . International Entrepreneurship and Management Journal , 6 ( 3 ) : 301 – 315 .
   Web of Science ®Google Scholar
• Venable , B. T. , Rose , G. M. , Bush , V. D. and Gilbert , F. W. 2005 . The role of personality in charitable giving: An assessment and validation . Journal of the Academy of Marketing Science , 3 : 295 – 312 .
   Web of Science ®Google Scholar
• Vidal, P., Torres, D., Guix, B., & Peña, M. (2005). RSO. Modelo básico de responsabilidad social de las ONG [Basic social reponsibility model for NGOs], Observatorio del Tercer Sector, Barcelona. Retrieved from www.tercer-sector.org
   Google Scholar
• Visscher , K. and Visscher‐Voerman , J. I.A. 2010 . Organizational design approaches in management consulting . Management Decision , 48 ( 5 ) : 713 – 731 .
   Web of Science ®Google Scholar
• Vizcaino , M. 2010 . Riesgo de Reputación: Revisión Teórica y aproximación a su valoración. [Risk and reputation, theoretical summary and an approximation on valuation] . Revista Galega de Economía , 19 ( 1 ) : 1 – 18 .
   Google Scholar
• Wakkee , I. , Elfring , T. and Monaghan , S. 2010 . Creating entrepreneurial employees in traditional service sectors. The role of coaching and self‐efficacy . International Entrepreneurship and Management Journal , 6 ( 1 ) : 1 – 21 .
   Web of Science ®Google Scholar
• Wanous , J. P. 1992 . Organizational entry: Managing human resources , Reading , MA : Addison‐Wesley .
   Google Scholar
• Weiss , A. M. , Erson , E. and Mac Innis , D. J. 1999 . Reputation management as a motivation for sales structure decisions . Journal of Marketing , 63 ( 4 ) : 74 – 89 .
   Web of Science ®Google Scholar
• Wernerfelt , B. 1984 . A resource‐based view of the firm . Strategic Management Journal , 5 ( 2 ) : 171 – 180 .
   Web of Science ®Google Scholar
• Winter , S. , Saunders , C. and Hart , M. 2003 . Electronic window dressing: Impression management with websites . European Journal of Information Systems , 12 : 309 – 322 .
   Web of Science ®Google Scholar
• World Business Council for Sustainable Development (WBCSD) . 2002 . Corporate social responsibility , Genoa : The WBCSD's Journey . WBCSD
   Google Scholar
• Yang , T. T. and Li , C. R. 2011 . Competence exploration and exploitation in new product development: The moderating effects of environmental dynamism and competitiveness . Management Decision , 49 ( 9 ) : 1444 – 1470 .
   Web of Science ®Google Scholar
• Yang , Z. , Cai , S. , Zhou , Z. and Zhou , N. 2005 . Development and validation of an instrument to measure user perceived service quality of information presenting web portals . Information and Management , 42 : 575 – 589 .
   Web of Science ®Google Scholar
• Yetman, R.J., & Yetman, M. (2008). The effects of governance on the financial reporting quality of nonprofit organizations. Retrieved from http://ssrn.com/abstract?590961
   Google Scholar
• Zhang , J. and Duan , Y. 2010 . The impact of different types of market orientation on product innovation performance: Evidence from Chinese manufacturers . Management Decision , 48 ( 6 ) : 849 – 867 .
   Web of Science ®Google Scholar
• Zhang, P., & Von Dran, G.M. (2002). User expectations and rankings of quality factors in different Web site domains. International Journal of Electronic Commerce, 6(2), 9–33.
   Google Scholar