Geh inge , The esa
A icle
How manage ial p ac ices impac pe cei ed o ganiza ional
e ec i eness: A s udy o co po a e ounda ions
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Sugges ed Ci a ion: Geh inge , The esa (2024) : How manage ial p ac ices impac pe cei ed
o ganiza ional e ec i eness: A s udy o co po a e ounda ions, Adminis a i e Sciences, ISSN
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Ci a ion: Geh inge , The esa. 2024.
How Manage ial P ac ices Impac
Pe cei ed O ganiza ional
E ec i eness: A S udy o Co po a e
Founda ions. Adminis a i e Sciences
14: 96. h ps://doi.o g/10.3390/
admsci14050096
Recei ed: 4 Ma ch 2024
Re ised: 28 Ap il 2024
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adminis a i e
sciences
A icle
How Manage ial P ac ices Impac Pe cei ed O ganiza ional
E ec i eness: A S udy o Co po a e Founda ions
The esa Geh inge
Cen e o Philan h opy S udies (CEPS), Uni e si y o Basel, 4051 Basel, Swi ze land; he esa.geh inge @unibas.ch
Abs ac : The o ganiza ional e ec i eness o nonp o i o ganiza ions (NPOs) has ecei ed conside -
able a en ion om he scien i ic esea ch communi y and socie y. Nonp o i schola s call o mo e
empi ical esea ch ha es s exis ing heo ies and de elops mul idimensional amewo ks a he
o ganiza ional le el, wi h a ocus on ac ual managemen p ac ices. P e ious s udies ha e sugges ed
ha a b oad se o managemen p ac ices a he p og am and o ganiza ional le els ha e posi i e
implica ions o he pe cei ed e ec i eness o NPOs. This s udy e alua es and e ines a concep ual
model o he an eceden s o o ganiza ional e ec i eness and alida es i s applicabili y in he con ex
o cha i able ounda ions es ablished by co po a ions. Based on su ey da a om hei execu i e
leade s, his s udy’s empi ical indings sugges ha pe cei ed o ganiza ional e ec i eness is less
a ec ed by a b oad se o managemen p ac ices and is d i en by a ew selec ed bes p ac ices ha
ocus on speci ic s akeholde g oups (i.e., expe s). Mo eo e , he esul s show ha ce ain o ganiza-
ional cha ac e is ics, such as o ganiza ional expe ience, can s eng hen he pe cei ed e ec i eness o
cha i able ounda ions. O e all, he esul s o his s udy may help nonp o i execu i e leade s o be e
unde s and ha a ca e ul selec ion and implemen a ion o speci ic p ac ices migh be mo e bene icial
o an o ganiza ion’s e ec i eness han an ex ensi e lis o p ac ices. Mo eo e , his s udy con ibu es
on a b oade heo e ical le el o he s udy o mul idimensional amewo ks as a sui able measu e o
iden i ying key an eceden s o leade -pe cei ed o ganiza ional e ec i eness ac oss di e en ypes
o NPOs.
Keywo ds:
o ganiza ional e ec i eness; CEO; managemen p ac ices; co po a e ounda ions;
philan h opy
1. In oduc ion
O ganiza ional e ec i eness in NPOs has always been among he mos impo an
opics discussed in nonp o i esea ch (Fo bes 1998;Like and Maas 2015;T an 2020). Mos
nonp o i schola s ha e ocused ei he on he concep ualiza ion and ope a ionaliza ion o
e ec i eness o ha e s udied speci ic componen s ha in luence e ec i eness, such as boa d
pe o mance (Like and Maas 2015). Howe e , esea che s no e ha many s udies ha e
long ocused on speci ic quan i a i e indica o s, such as he o e head a io among inancial
measu es, o easons o compa abili y and simpli ica ion (Fo bes 1998;Lecy e al. 2012). In
esponse o his c i icism, schola s adop ed socially cons uc ed measu es (T an 2020) and
e ol ed one-dimensional indica o s in o mul idimensional amewo ks o po en ial d i e s
o e ec i eness (Lecy e al. 2012;Like and Maas 2015;Shilbu y and Moo e 2006;Sowa e al.
2004). Fo example, p e ious s udies ha e analyzed how cen aliza ion (T an 2020), boa d
in ol emen (Minciullo and Ped ini 2020), and knowledge- ans e me hods (Minciullo
and Ped ini 2014,2015) ela e o an o ganiza ion’s e ec i eness. Al hough hese indings
p o ide in e es ing insigh s in o pa icula d i e s, ela i ely ew e o s ha e been made
o analyze how managemen p ac ices may inc ease an o ganiza ion’s e ec i eness a la ge
(He man and Renz 2004;Renz and He man 2016;He man and Renz 2000;Minciullo and
Ped ini 2014). One s udy by Like and Maas (2015), ound a b oad se o managemen
p ac ices a he p og am and o ganiza ional le els ha ha e he po en ial o posi i ely
Adm. Sci. 2024,14, 96. h ps://doi.o g/10.3390/admsci14050096 h ps://www.mdpi.com/jou nal/admsci
Adm. Sci. 2024,14, 96 2 o 19
in luence o ganiza ional e ec i eness and a e suppo ed by bo h academia and p ac ice.
Howe e , esea ch o da e has no es ed he heo e ical amewo k o iden i ied which
o he p oposed p ac ices is mos ele an and how hese p ac ices a e ac ually ela ed o
e ec i eness (Willems e al. 2014;Like and Maas 2015). This s udy seeks o add ess his
gap by applying a mul idimensional amewo k o managemen p ac ices o he con ex o
cha i able ounda ions. As Willems e al. (2014, p. 158) a gue, one po en ial ad an age o
hese mul idimensional measu es is ha hey “help esea che s gain a mo e holis ic iew
o e ec i eness, such ha hey could make be e in e ences abou he complexi y o he
eal wo ld” by aking in luencing ac o s a di e en le els in o accoun . This s udy also
esponds o he call o addi ional empi ical esea ch ha alida es exis ing heo ies in
nonp o i s udies (Lecy e al. 2012;Like and Maas 2015).
In addi ion o he d i e s o e ec i eness, socially cons uc ed e ec i eness measu e-
men s ha e ecen ly ecei ed conside able a en ion in nonp o i managemen esea ch
(Mi chell 2015;T an 2020;Willems e al. 2016). S akeholde s’ pe cep ions o o ganiza ional
e ec i eness a e usually assessed by su eying ex e nal s akeholde s, such as unde s o
bene icia ies, o leade s om wi hin he o ganiza ion, such as nonp o i leade s o s a
(Balse and McClusky 2005;Mi chell 2013;T an 2020;Willems e al. 2016). Lee e al. (2023)
ound ha in e nal and ex e nal s akeholde s ha e con lic ing pe spec i es on how o
measu e pe o mance, which c ea es ensions ha o ganiza ions need o pay pa icula
a en ion o esol e. This s udy seeks o con ibu e o he unde s anding o leade -pe cei ed
o ganiza ional e ec i eness. To do so, his s udy su eys leade s om wi hin o ganiza ions
in h ee Eu opean coun ies (Ge many, Liech ens ein, and Swi ze land).
Schola s ha e in es iga ed o ganiza ional e ec i eness ac oss di e en NPOs, such
as communi y ounda ions (Os owe 2006a,2007), social en e p ises (G ieco e al. 2015),
in e na ional non-go e nmen al o ganiza ions (T an 2020), and na ional Olympic spo ing
o ganiza ions (Shilbu y and Moo e 2006). Ve y ew s udies ha e examined o ganiza ional
e ec i eness in o he cha i able o ganiza ions, such as cha i able ounda ions se up by
co po a ions (Minciullo and Ped ini 2014;Rey-Ga cia e al. 2018;Yang and Babiak 2023).
Co po a e ounda ions p esen an in e es ing objec o s udy, as hey a e a mani es a ion
o ins i u ionalized co po a e philan h opy ha is “inc easingly applied in p ac ice” and
is “inc easingly isible in he philan h opic sec o ” a ound he globe (Roza e al. 2020b,
p. 2). One o hei de ining cha ac e is ics is hei hyb id o ganiza ional na u e. P e ious
esea ch ela ed his na u e o he ac ha co po a e ounda ions possess di e se oo s
in he business sec o , especially in hei ounding company, and a he same ime, as
NPOs, and hey a e pa o ci il socie y (e.g., Minciullo 2016;Rey-Ga cia e al. 2018;Walke
2013). Howe e , mo e ecen esea ch has ound ha hyb idi y mani es s i sel in he
mo e complex in e play o 15 di e en cha ac e is ics along ou hemes (es ablishmen ,
o ganiza ional capabili ies, pu pose, and ou come). Di e en pa e ns o hese esul in
hyb idi y on a s a egic, o ganiza ional, o con ex ual le el (see Geh inge 2021 o a
mo e de ailed de ini ion). In pa icula , co po a e ounda ions a e unde p essu e om
hei co po a e ounde s and s akeholde s o inc ease anspa ency and accoun abili y
ega ding he e ec i e use o sha eholde money o public goods (Balse and McClusky
2005;Lecy e al. 2012;Minciullo and Ped ini 2014;Yang and Babiak 2023). This a icle
aims o con ibu e o he s udy o co po a e ounda ions by examining he ela ionship
be ween ce ain managemen p ac ices and o ganiza ional e ec i eness as pe cei ed by
hei leade s.
O e all, his s udy o e s a ine-g ained unde s anding o he an eceden s o o gani-
za ional e ec i eness in NPOs wi h hyb id o ganiza ional s uc u es om a leade ship
pe spec i e and allows o a mo e in o med discou se among academics and p ac i ione s
in he ield o nonp o i e ec i eness and hyb id o ganiza ions.
Adm. Sci. 2024,14, 96 3 o 19
2. Theo e ical Backg ound
2.1. Concep ualiza ion o O ganiza ional E ec i eness in Nonp o i O ganiza ions
This sec ion highligh s he complex, mul idimensional, and con ex -dependen na-
u e o o ganiza ional e ec i eness in NPOs and explains how i is concep ualized in
he li e a u e.
A subs an ial p opo ion o he nonp o i li e a u e ocuses on how o ganiza ions
imp o e hei pe o mance and achie e e ec i eness. O ganiza ional e ec i eness has
been de ined as “ he balanced inpu and ou pu achie ed h ough he combina ion o
p ocesses, p ojec s, and p og ams implemen ed by he nonp o i o ganiza ion o each i s
p ede ined goals” (Willems e al. 2014, p. 1650). Al hough e ec i eness and e iciency
a e o en con la ed and used in e changeably, hey a e di e en in ha “e ec i eness
akes a much b oade pe spec i e on nonp o i pe o mance by looking beyond in e nal
inancial pe o mance o o he in e nal and ex e nal ac o s ha demons a e he nonp o i ’s
impac ” (Be e and Sudweeks 2023, p. 15). Despi e he a ie y o s udies on his opic,
scien i ic e idence on how o ganiza ional e ec i eness is cons uc ed, impac ed, p ac iced,
o measu ed is lacking (Lecy e al. 2012;Like and Maas 2015;Willems e al. 2014). The
schola ship appea s o lack a sha ed unde s anding o o ganiza ional e ec i eness (Lecy
e al. 2012), which lea es i “an elusi e and con es ed concep ” (Renz and He man 2016,
p. 274). Consequen ly, compa isons among NPOs a e p oblema ic (Mi chell 2013), and
a emp s o measu e o ganiza ional e ec i eness a e becoming inc easingly complex (Like
and Maas 2015;Mi chell 2013).
The elusi e and con es ed na u e may ha e been caused by he a ious concep ual angles
and app oaches esea che s ha e used o ope a ionalize and e alua e nonp o i e ec i eness
(Fo bes 1998;Lecy e al. 2012;T an 2020). The mos no able ha e been he goal-a ainmen
model o e ec i eness, he mul iple cons i uency heo y, sys em esou ces (see Lecy e al.
2012;Renz and He man 2016 o a discussion o hese), agency heo y (Minciullo and Ped ini
2020), and he epu a ional app oach (Like and Maas 2015;Willems e al. 2016). Fo example,
he la e “ ecognizes he ac ha an o ganiza ion’s epu a ion o e ec i eness may be
pe cei ed di e en ly by di e en ac o s” (T an 2020, p. 137). Thus, i ep esen s he iew
ha an o ganiza ion’s e ec i eness canno be assessed objec i ely, bu lies in he espec i e
pe cep ions o mul iple s akeholde s, such as nonp o i leade s, s a , o clien s, i espec i e o
hei di e ences (Like and Maas 2015;Balse and McClusky 2005).
The iew o non-p o i o ganiza ion leade s is conside ed pa icula ly aluable be-
cause hei posi ions gi e hem access o in e nal in o ma ion on s a egic decisions and
ope a ional ac i i ies ha a e no equally a ailable o ex e nal s akeholde s (He man 2016;
Mi chell 2015). Howe e , leade s’ pe cep ions o e ec i eness emain unde - esea ched
in he nonp o i li e a u e, wi h some no able excep ions (He man and Renz 2000;Minci-
ullo and Ped ini 2020;T an 2020). The same ci cums ances also apply o closely ela ed
esea ch a eas. Acco ding o a ecen quali a i e s udy, esea ch on nonp o i manage s’
pe cep ions o e iciency is lacking (Be e and Sudweeks 2023). P e ious s udies ha e
iden i ied nine dimensions wi hin which op leade s o nonp o i o ganiza ions ypically
de ine an o ganiza ion’s e ec i eness (Mi chell 2013). Recen esea ch shows ha hese nine
dimensions a e sui able o ob aining an o e all measu e o o ganiza ional e ec i eness in
ounda ions (Minciullo and Ped ini 2020). As he au ho s explain, each o he ollowing
nine dimensions mus be conside ed when assessing o ganiza ional e ec i eness om
a manage ’s pe spec i e: ma e ial esou ces, lexibili y, inno a ion, expe ise, con ac s,
s a o associa es, s akeholde sa is ac ion, goal achie emen , and e alua ion. Due o he
absence o a s anda dized app oach o measu e o ganiza ional e ec i eness (Like and
Maas 2015) and he di icul y in e ec i ely ope a ionalizing i (T an 2020), his s udy ol-
lows Minciullo and Ped ini (2020), who p o ed ha hei app oach is a sui able e alua ion
me hod o s udying o ganiza ional e ec i eness in he con ex o non-p o i o ganiza ions,
pa icula ly co po a e ounda ions.
Adm. Sci. 2024,14, 96 4 o 19
2.2. An eceden s o O ganiza ional E ec i eness
To examine he po en ial ac o s ha in luence o ganiza ional e ec i eness, his s udy
d ew on a mul idimensional concep ual model and a sel -assessmen su ey o bes man-
agemen p ac ices de eloped by Like and Maas (2015). Thei amewo k is he only model
known o iden i y a comp ehensi e se o po en ially e ec i eness-enhancing managemen
p ac ices a he p og am and o ganiza ional le els. P e ious s udies con i med a posi i e
ela ionship be ween he p esence o dis inc p ac ices and highe le els o o ganiza ional
e ec i eness (Fo bes 1998;He man and Renz 2000,2004;Renz and He man 2016). Howe e ,
ea lie s udies ha e mos ly ocused on he indi idual d i e s o o ganiza ional e ec i eness,
such as go e nance issues, including he e ec o boa d s uc u al cha ac e is ics and boa d
leade ship (Yang and Babiak 2023), boa d in ol emen (Minciullo and Ped ini 2020), and
knowledge- ans e me hods (Minciullo and Ped ini 2014,2015). O he d i e s conce n
gene al o ganiza ional cha ac e is ics and p ac ices, such as “o ganiza ional clima e, o -
ganiza ional s uc u e, and he p esence o unionism” (Fo bes 1998, p. 190) o success ul
s akeholde managemen , h ough which o ganiza ions a e pe cei ed o be mo e e ec i e
(Balse and McClusky 2005). E alua ing o ganiza ional e ec i eness using indi idual
ac o s can p o ide use ul indica ions bu does no adequa ely add ess he complex, mul i-
dimensional, and con ex -dependen na u e o o ganiza ional e ec i eness, as discussed in
he p e ious sec ion.
Acco ding o Like and Maas (2015), ele an p ac ices a he p og am le el in ol e
h ee hemes. Fi s , an impo an p ac ice o e ec i eness is o conside inpu s om
di e en s akeholde s in he design o p og ams. Second, ensu ing bene icia y pa icipa ion
in decision-making p ocesses a any poin , and hus p omo ing owne ship, posi i ely
in luences e ec i eness. Thi d, s akeholde pa icipa ion in he e alua ion and moni o ing
ac i i ies examining he posi i e and nega i e impac s o p og ams is sugges ed o in luence
o ganiza ional e ec i eness.
Rele an p ac ices ela ed o o ganiza ional cha ac e is ics conce n h ee hemes (Like
and Maas 2015). Fi s , a ocus in e ms o a clea ision and speci ic mission, a speci ied
g oup o bene icia ies, and a de ined geog aphical a ea o impac a e likely o posi i ely
in luence o ganiza ional e ec i eness. Second, he way in which a s a egy is de eloped,
o example, wi h he consul a ion o bene icia ies o wi h a en ion o isk analysis, seems
o in luence an o ganiza ion’s e ec i eness. Thi d, boa d independence and a clea di ision
o esponsibili ies and powe be ween he boa d and he o ganiza ion’s execu i e body
may be s ongly ela ed o o ganiza ional e ec i eness.
The comp ehensi e se o p ac ices de eloped by Like and Maas (2015), and he
sel -e alua ion su ey de i ed om i , may se e as a sui able e ec i eness amewo k
o his s udy o wo main easons. Fi s , he au ho s used a mul is ep esea ch p ocess
o iden i y he po en ial in luences o o ganiza ional e ec i eness on inding suppo in
bo h academia and p ac ice. They compa ed 52 de e minan s iden i ied in an ex ensi e
body o academic non-p o i li e a u e wi h 36 de e minan s de ined by an expe g oup o
nonp o i leade s in he Ne he lands. Thus, he inal se o p ac ices, spanning nine hema ic
a eas and combining di e en s akeholde pe spec i es, esponds o he need o conside
a ious an eceden s, unlike one-dimensional de e minan s. Second, he sel -e alua ion
ques ionnai e o NPO leade s ha was de eloped based on hese managemen p ac ices
is pa icula ly aluable because i allows o an immedia e e iew o he ex en o which
o ganiza ions ha e adop ed hese p ac ices. The comp ehensibili y and comple eness o
he inal ques ionnai e ha e al eady been e i ied by he au ho s h ough a pilo s udy
o 554 Du ch heal h- ocused o ganiza ions. The s udy by Like and Maas (2015) o e s
impo an esul s in explo ing he causal connec ions be ween hese managemen p ac ices
and leade -pe cei ed o ganiza ional e ec i eness (see Sec ion 2.1).
Howe e , a gi en se o bes p ac ices may no be uni e sally applicable o all NPOs
o equally aluable o hem (Os owe 2006b;Willems e al. 2014). The e o e, esea che s
poin o he need o dis inguish be ween di e en ypes o o ganiza ions, such as o dina y
cha i able and co po a e ounda ions (He man and Renz 2008). Os owe (2007) a gued ha
Adm. Sci. 2024,14, 96 5 o 19
he a ia ion in ounda ion app oaches and p ac ices equi es he concep o e ec i eness
o be b oken down om i s gene al le el and acknowledges ha i s con ex -dependen
and ela i e na u e is o g ea e p ac ical use o di e en ounda ion ypes. S udies on
U.S. ounda ions show ha undamen al di e ences in a i udes and p ac ices conce ning
e ec i eness a ise be ween communi y ounda ions and o he g an -making ounda ions
(Os owe 2004). These we e iden i ied in di e en a eas, such as g an -making, moni o ing,
e alua ion, and communica ion. Fo example, wice as many communi y ounda ions (41%)
as co po a e ounda ions (21%) pe o med sel -assessmen ac i i ies, such as analyzing
he needs in hei ield. Communi y ounda ions (68%) communica ed mo e ac i ely and
di e sely han co po a e ounda ions (17%). While g an -making co po a e ounda ions
and NPOs sha e a common goal o making a posi i e impac on socie y, hey di e in se e al
key aspec s (Roza e al. 2020b;Salamon e al. 2003). Fo example, a e age NPOs ypically
ely on a a ie y o unding sou ces like dona ions om indi iduals, co po a ions, and
o he o ganiza ions, as well as e enue om p og ams o se ices hey p o ide. While some
la ge nonp o i s may ha e signi ican unding and capaci y, many smalle o ganiza ions
ope a e wi h limi ed esou ces and depend hea ily on olun ee s and communi y suppo .
Co po a e ounda ions, on he o he hand, a e ypically unded by a o -p o i co po a ion
and, hence, ha e a mo e s able in low o esou ces a hei disposal. They may also bene i
om he expe ise, ne wo ks, and o he esou ces o hei ounding company. Fu he mo e,
co po a e ounda ions o en align hei philan h opic ac i i ies wi h he mission o alues
o hei ounding co po a ion. They may ocus hei g an -making ac i i ies on a eas ha
a e ela ed o he co po a ion’s business in e es s o a ge issues ha a e impo an o i s
s akeholde s. The missions o NPOs a e ypically de ined by he speci ic cause o issue
hey aim o add ess, co e ing a wide a ay o social, en i onmen al, and communi y needs.
O e all, hese di e ences con i m he need o dis inguish o ganiza ional e ec i eness
be ween di e en ypes o o ganiza ions (He man and Renz 2008;Os owe 2007).
Fu he mo e, Like and Maas (2015) emphasized he sec o -speci ic and cul u al depen-
dency o hei iden i ied se o p ac ices, poin ing ou ha i is nei he comple e no s able.
Con ex in pa icula plays a c ucial ole in de e mining he e ec i eness and capaci y o an
o ganiza ion. Va ious ac o s, such as cul u al and social no ms, he poli ical en i onmen ,
economic condi ions, he legal and egula o y amewo k, he echnological landscape, and
he ope a ing communi y, con ibu e o he con ex , which can ei he p omo e o hinde an
o ganiza ion’s e ec i eness. Fo ins ance, he cul u al and social con ex in which an o ga-
niza ion unc ions may a ec i s abili y o a ac alen ed indi iduals, engage s akeholde s,
and implemen p og ams e icien ly. The e o e, i is essen ial o NPOs o cus omize hei
p ac ices acco ding o he en i onmen , condi ions, and s akeholde s hey ope a e wi hin
o ensu e hei o ganiza ional e ec i eness (Like and Maas 2015;Renz and He man 2016).
In esponse, he au ho expec s co po a e ounda ions o ca y ou selec ed p ac ices om a
b oad se o managemen p ac ices, e lec ing hei hyb id o ganiza ional na u e (Geh inge
2021). Thus, he au ho u he expec s ha , o he selec ed p ac ices, only ce ain p ac ices
a e o ele an impo ance in d i ing o ganiza ional e ec i eness in co po a e ounda ions.
Acco dingly, he ollowing hypo hesis was es ed.
H1.
The e is a posi i e ela ionship be ween he p esence o dis inc managemen p ac ices and
o ganiza ional e ec i eness.
Fu he mo e, Like and Maas (2015) conside anspa ency a co e elemen o pa ic-
ula ly e ec i e o ganiza ions. P e ious esea ch no es ha anspa ency and disclosu e
enable s akeholde s o NPOs, such as bene icia ies o dono s, o hold he o ganiza ion
accoun able and e i y ha i is complying wi h i s legal obliga ions and inancial e-
sponsibili ies (Lee e al. 2023). To signal anspa ency and accoun abili y, NGOs conside
epo ing and inancial accoun ing o be he mos impo an ins umen s (Goncha enko
2021). Simila ly, Be e and Sudweeks (2023) ound ha one way nonp o i leade s de ine
e iciency is h ough being accoun able o a ious s akeholde s, o example, by means o
Adm. Sci. 2024,14, 96 6 o 19
epo ing. Accessibili y, he ex en o which s akeholde s can easily access in o ma ion,
anspa ency, and he deg ee o cla i y and comp ehensibili y o in o ma ion we e iden-
i ied as he bes p ac ices o NPO epo ing ac i i ies (Go don e al. 2010). The e o e,
anspa ency, concep ualized as epo ing in o ma ion and publishing i online, as well as
being accessible o a ious s akeholde s, is also lis ed as an impo an elemen in po en ially
e ec i eness-enhancing managemen p ac ices (Like and Maas 2015). The e o e, his s udy
hypo hesized he ollowing:
H2a. Online epo ing is posi i ely associa ed wi h o ganiza ional e ec i eness.
H2b. Founda ion accessibili y is posi i ely associa ed wi h o ganiza ional e ec i eness.
3. Ma e ials and Me hods
To es he hypo heses de eloped abo e, his s udy ocuses on a sub ype o p i a e cha -
i able ounda ions: co po a e ounda ions. While cha i able ounda ions ha e been widely
s udied, co po a e ounda ions a e a globally ising ye unde examined phenomenon in he
non-p o i li e a u e (Geh inge 2021;Roza e al. 2020a). The ollowing sec ions desc ibe
he da a collec ion, samples, and measu es applied.
3.1. Da a Collec ion
Su ey da a we e collec ed om he managing di ec o s o co po a e ounda ions in
h ee Wes e n Eu opean coun ies: Swi ze land, Liech ens ein, and Ge many. Swi ze land
has he second-highes ounda ion asse s, accoun ing o 13.3% o i s g oss domes ic p oduc
(GDP) (Johnson 2018). By con as , Liech ens ein has a a he small numbe o public bene i
ounda ions, bu i s densi y is 20 imes highe han ha o Swi ze land (Regie ung des
Fü s en ums Liech ens ein 2020;Eckha d e al. 2017). Ge many has he highes numbe o
egis e ed public-bene i ounda ions in Eu ope and he hi d highes ounda ion asse s
among 24 high-income coun ies and Hong Kong (Hasel and Bu kha d 2024;Johnson 2018;
McGill 2016).
The h ee coun ies being conside ed ha e se e al ac o s in hei a o . Fi s , hese
coun ies ha e a ich and long his o y o philan h opy and a e known o hei ac i e ci il
socie ies and enabling en i onmen s (Anheie 2001;Be hmann and on Schnu bein 2015b;
Hummel e al. 2020;Mews and Boenigk 2015). A coun y’s enabling en i onmen comp ises
legisla i e, axa ion egula ion, economic condi ions, and socie al and poli ical amewo ks,
and is conside ed essen ial o i s philan h opic o ganiza ions’ e ec i eness. The selec ed
coun ies ank among he highes in enabling en i onmen s in he Global Philan h opy
En i onmen Index (Indiana Uni e si y Lilly Family School o Philan h opy 2018). Second,
hey ha e some o he la ges o medium- o-la ge ounda ion sec o s in he wo ld and
a e home o co po a e ounda ions om some o he mos well-known and impo an
companies (Anheie 2001). Fo example, in Swi ze land, co po a e ounda ions om
companies such as Roche, No a is, UBS, Ca ie , Nes lé, Sono a, and JT In e na ional play
signi ican oles in add essing social, cul u al, educa ional, and en i onmen al issues. Thi d,
Swi ze land and Liech ens ein a e ecognized as in e na ional inancial cen e s. The e o e,
examining co po a e ounda ions based in hese coun ies can help us unde s and global
philan h opy and he e ec i eness o he philan h opic sec o ac oss bo de s (Geh inge
and on Schnu bein 2020). Finally, each o hese coun ies has a i al ounda ion sec o ,
in which co po a e ounda ions a e pe cei ed as impo an and well-in eg a ed elemen s.
They bene i om he same posi i e public pe cep ion and ax ad an ages o hei dono s
as o he cha i able ounda ions (Geh inge and on Schnu bein 2020). Following Minciullo
and Ped ini (2020), eligible co po a e ounda ions had o be (1) cha i able, (2) ha e one o
se e al co po a e ounding bodies, (3) om whom hey we e legally independen , (4) and
ecei ed he majo i y o hei endowmen o annual income. The same c i e ia o inclusion
we e used ac oss all coun ies.
Adm. Sci. 2024,14, 96 7 o 19
Since none o he coun ies ha e a publicly accessible egis e o cha i able ounda ions,
and hus, o co po a e ounda ions, in o ma ion on indi idual ounda ions is di icul o
ob ain. Po en ial su ey pa icipan s we e sough using a pu posi e, non-p obabili y
sampling app oach.
While pu posi e sampling has many ad an ages, ce ain limi a ions o his sample-
selec ion me hod need o be add essed up on . Fi s , his ype o sample-selec ion me hod
is p one o esea che bias because he esea che s exclude o include p ospec i e sample
objec s based on he selec ion c i e ia de ined by he esea che s hemsel es, hus limi ing
ex e nal alidi y. Second, class biases a ise when elying on non-published membe ship
lis s and o icial eco ds, such as companies wi h he highes inancial u no e , o selec
esea ch subjec s. This causes ele an esea ch subjec s o be unde ep esen ed because,
o example, hey a e es ablished by small- and medium-sized en e p ises ha a e no
included in he coun y’s lis o op companies. Thi d, he ime and cos o sys ema ically
inding co po a e ounda ions wi hin he en i e popula ion o cha i able ounda ions and
e i ying hei eligibili y o good in e nal alidi y a e signi ican ly highe han hose wi h
mo e adi ional sampling me hods.
The Swiss Regis e o Comme ce was used o iden i y ounda ions in Swi ze land, and
o Ge many and Liech ens ein, na ional umb ella o ganiza ions o cha i able ounda ions
we e used o iden i y possible esponden o ganiza ions in hei membe ship di ec o ies.
In Swi ze land, he Regis e o Comme ce p o ides basic da a on cha i able ounda-
ions bu does no allow a sea ch by ounda ion ype. To ind his speci ic ype o ounda ion,
he names and add esses o he 500 companies and 15 banks wi h he highes inancial
u no e we e compa ed wi h en ies on ounda ions because co po a e companies o en
sha e he name o hei ounding company and a e egis e ed unde he i m’s add ess.
The s udy ocuses on hese la ges companies in e ms o inancial u no e , based on
he assump ion ha hey, in con as o small- and medium-sized companies, can pe ma-
nen ly p o ide he inancial esou ces o a co po a e ounda ion. P esumed ounda ions
we e subjec ed o a desk op sea ch o con i ma ion and u he supplemen ed wi h he
di ec o s’ con ac in o ma ion. This esul ed in a sample size o 200 Swiss ounda ions.
In Liech ens ein, he umb ella o ganiza ion, he Associa ion o Liech ens ein Cha i able
Founda ions and T us s, iden i ied 11 co po a e ounda ions among i s membe s o cha -
i able ounda ions. The small numbe o sui able ounda ions is only pa ly due o he
smalle size o he ounda ion sec o , bu mainly due o he lack o a public egis e o
cha i able ounda ions and, hus, anspa ency. Fo Ge many, he non-public da abase o
he Associa ion o Ge man Founda ions wi h o e 30,000 en ies o ounda ions o all legal
o ms was accessed (Hasel and Bu kha d 2024). A o al o 1617 co po a e ounda ions me
he c i e ia o belonging o he co po a e ounda ion ype, bu only 197 we e con ac ed
o he s udy. This signi ican educ ion was necessa y because a subs an ial numbe o
ounda ions had no digi al con ac possibili y, e.g., email add esses (621), and a subs an ial
numbe o he ounda ions we e no a membe o ganiza ion o he umb ella o ganiza ion
(799) and, he e o e, no pe mi ed by he Ge man Da a P o ec ion Law o be con ac ed
o a su ey (Bundesminis e iums de Jus iz und ü Ve b auche schu z 2017). An email
add ess was essen ial, as he su ey pe iod coincided wi h he Ge man go e nmen ’s
i s COVID-19 lockdown measu es. Delays in pos al deli e y and long absences om
o ices we e an icipa ed. Fo his eason, ounda ions ha we e membe s o he umb ella
o ganiza ion bu only had a pos al add ess we e no conside ed o he s udy.
3.2. Sample
The inal sample o 408 co po a e ounda ions consis ed o 200 om Swi ze land,
11 om Liech ens ein, and 197 om Ge many. Ini ial con ac was made h ough pe son-
alized e-mail o he ounda ions’ managing di ec o s, asking hem o comple e a web
ques ionnai e and explaining he aim and in en o he s udy in de ail. The ques ionnai e
was accessible om Feb ua y o May 2020, and co po a e ounda ions we e eminded o
pa icipa e a e ou weeks (Dillman e al. 2014;Dillman 2000).
Adm. Sci. 2024,14, 96 8 o 19
Table 1summa izes he o al numbe o cha i able ounda ions, an es ima e o he
numbe o co po a e ounda ions, and he ac ual numbe o con ac s o each coun y.
Among he esponses, 40 ques ionnai es we e conside ed comple e (a leas 80% o all
ques ions answe ed), and ou we e conside ed pa ial (50–80% o all ques ions answe ed).
Ano he 13 we e classi ied as b eako s owing o incomple e da a and we e excluded om
he analysis.
Table 1. To al numbe o cha i able ounda ions and co po a e ounda ions.
Swi ze land Liech ens ein Ge many To al
To al numbe o cha i able ounda ions (2019) 13,293 (2014) 1392 (2019) 23,230
Co po a e ounda ions o al es ima e ~200 ~11 1617
Co po a e ounda ions in sample 200 11 197
Answe s comple e (>80%) 21 ( om bo h coun ies) 19 40
Answe s pa ial (50–80%) 3 ( om bo h coun ies) 1 4
Thus, wi h 44 usable ques ionnai es, an 11% pa icipa ion a e was achie ed. Al hough
s udy pa icipa ion was ela i ely low, i is compa able o p e ious s udies on his ype o
ounda ion (e.g., Co po a e Ci izenship 2013;Minciullo and Ped ini 2020;Minciullo 2016).
The cha ac e is ics o he 44 ounda ions ha pa icipa ed in he su ey a e p esen ed
in Table 2. The co po a e ounda ions in he inal sample we e ounded be ween 1962 and
2017, wi h an a e age age o 21.63 yea s. Fu he mo e, 37% o he ounda ions had ac i i ies
in a leas one coun y o he han hei coun y o o igin, and 74% had hei egis e ed
o ice in he same loca ion as he ounding company’s headqua e s. The ounda ions had
an a e age numbe o 6.09 pe sons on hei boa ds o us ees. A o al o 82% ollowed
he ecommenda ions o he go e nance code. Rega ding size, he ounda ions had, on
a e age, 3.22 ull- ime equi alen (FTE) employees and spen EUR 2.84 million o g an s
and p ojec s.
Table 2. Desc ip i e s a is ics o sample cha ac e is ics.
N Mean SD Median
Age 40 21.63 13.92 17.50
In e na ionaliza ion 41 0.37 0.49 -
Headqua e 39 0.74 0.44 -
Boa d size 44 6.09 2.48 6.00
FTE employees 36 3.22 7.42 1.00
Go e nance code 39 0.82 0.39 -
G an s paid ou (million EUR) 32 2.84 5.80 0.65
Up o 78.0% o he ounda ions in he inal sample conduc ed g an -making ac i i ies
(see Table 3), as bo h g an -making (39%) and mixed ounda ions (39%) gi e inancial
con ibu ions o o he o ganiza ions in o de o accomplish hei pu pose. Fu he mo e,
he ounda ions indica ed ha hey we e ac i e ac oss a a ie y o hema ic a eas (see
Table 3), using he ICNPO scale (Salamon and Anheie 1996) o assess he 12 hema ic a eas
in which a ounda ion was ac i e. Mos ounda ions indica ed ha hey pu sue ac i i ies
ela ed o educa ion and esea ch (87.8%), cul u e and ec ea ion (46.3%), and heal h- ela ed
issues (39%).
The inal sample can be conside ed easonably ep esen a i e, as i s cha ac e is ics
a e la gely compa able o he cha ac e is ics o he popula ion o cha i able ounda ions in
Ge many and Swi ze land ( on Schnu bein e al. 2018). Fo example, simila o he ounda-
ions in he sample, 60% o he Ge man and 71% o he Swiss ounda ions we e es ablished
a e he 1990s. The sample can also be conside ed ep esen a i e o he hema ic a ea o
ac i i y, which is compa able o he h ee mos popula ields o ac i i y o he Swiss and
Ge man ounda ions: cul u e, heal h, educa ion, and esea ch. In e ms o geog aphical
Adm. Sci. 2024,14, 96 15 o 19
6. Conclusions
This s udy builds on a mul ile el concep ual model o po en ial in luences on o -
ganiza ional e ec i eness and applies i o he co po a e ounda ion con ex . Thus, by
adop ing a p ocess app oach o e ec i eness, his s udy con ibu es o he deba e on how
his ype o cha i able ounda ion p ac ices o ganiza ional e ec i eness. The objec i e
was o answe he esea ch ques ion: which managemen p ac ices d i e o ganiza ional
e ec i eness in co po a e ounda ions? The indings highligh he ole o expe s and
moni o ing/e alua ion p ac ices, which, depending on he ounda ion’s model o ac i i y,
age, and in e na ionaliza ion, inc ease i s o e all o ganiza ional e ec i eness.
This s udy has ce ain limi a ions. Due o esou ce cons ain s, i was necessa y o limi
he geog aphic con ex o he s udy o h ee coun ies. Thus, b oad gene aliza ions and
ans e s o o he nonp o i sec o s should be made wi h cau ion, as di e en ins i u ional
se ings may signi ican ly in luence ounda ional app oaches and p ac ices o e ec i eness
(Roza e al. 2020b). In addi ion, da a collec ion in his s udy was limi ed o a speci ic g oup
o cha i able ounda ions. The e o e, u u e esea ch on pe cei ed o ganiza ional e ec-
i eness should examine he ans e abili y o he conclusions o o he ypes o nonp o i
o ganiza ions by eplica ing he analysis wi h o he ypes o samples. Fu he mo e, only
one way o da a collec ion was employed. O he me hods, e.g., a pape -and-pencil su ey,
may ha e esul ed in highe pa icipa ion (especially in Ge many), as i allows con ac wi h
all ounda ions ega dless o missing e-mail add esses o da a-p o ec ion egula ions.
I is well known ha low esponse a es a e no a eason o challenging he quali y o
s udies and esea ch indings. In addi ion, he esul ing sample can be desc ibed as being
ep esen a i e o o ganiza ions ha i unde he inal sampling pa ame e s o he s udy.
Howe e , he esul s o his s udy mus be gene alized wi h cau ion, as he di icul y and
no el y o examining o ganiza ional e ec i eness p ac ices in hese ounda ions led o a
su ey design wi h a po en ially common me hod bias. As he au ho was awa e o his
issue, p e- es ing o he ques ionnai e and he anonymi y o he esponden s we e ensu ed
o deal wi h po en ial bias as ho oughly as possible. Fu he mo e, he e ec i eness o
NPOs is di icul o ope a ionalize, and he e o e, has been c i ically discussed among
esea che s. Commonly accep ed measu es o o ganiza ional e ec i eness a e missing o
da e (Minciullo and Ped ini 2020). Also, no wi hs anding he no able empi ical ele ance
o such a mul idimensional model, he e a e ca ea s o claiming ce ain p ac ices as “bes ”
(Renz and He man 2016). Since he pe cep ion o wha is “bes ” changes o e ime wi h
applica ion, he desi e o new p ac ices wi h g ea e di e en ia ion be ween mo e and less
e ec i e o ganiza ions s eng hens (He man and Renz 2008;Renz and He man 2016). Fi-
nally, he poo quali y o inancial and o ganiza ional igu es is a conside able challenge o
da a analysis, and u u e esea ch should conside addi ional da a-collec ion me hods when
in es iga ing how hese esou ces in luence he e ec i eness o co po a e ounda ions.
Despi e hese limi a ions, he esul s o his s udy in o m esea ch on e ec i eness
and pe o mance measu emen , in which he de e minan s o nonp o i e ec i eness and
app op ia e ools o e alua e hem emain highly deba ed. The esul s o he s udy indica e
ha , as an al e na i e o singula de e minan s o e ec i eness, mul idimensional concep s
o managemen p ac ices o e a p omising app oach o gaining an unde s anding o
how NPOs can ac i ely imp o e hei o ganiza ional e ec i eness. This aises in e es ing
ques ions o u u e s udies. Rega ding he me hodological app oach, implemen ing he
su ey in addi ional Eu opean coun ies, such as Denma k, he Ne he lands, Poland, and
F ance (Geh inge and on Schnu bein 2020), could alida e and s eng hen he esul s.
Choosing coun ies ha equi e NPOs o ile annual epo s and inancial s a emen s
wi h he public o ele an s a e au ho i ies may help o ob ain a be e da a basis o he
analysis. Rega ding he heo e ical implica ions, schola s could en ich hese indings by
examining expe s who can posi i ely in luence he e ec i eness and he way in which
hey suppo ounda ions, o example, o mally h ough a sea on an ad iso y boa d.
Unde s anding whe he any changes in pe cep ions and p ac ices occu o e ime, o
example, due o isomo phic p essu e (DiMaggio and Powell 1983;Dolnica e al. 2008),
Adm. Sci. 2024,14, 96 16 o 19
is ano he esea ch a enue. Fu he mo e, acco ding o Mladeno a (2022), he concep
o o ganiza ional capaci y o change can be a use ul ool o o ganiza ions o e ec i ely
na iga e h ough con inuous and adap i e changes. This idea aligns wi h he no ion ha
o ganiza ional e ec i eness is no a inal objec i e and ha building long- e m capaci y o
change is c ucial o implemen ing mul iple o e lapping change p ocesses. Fu he esea ch
could explo e he implica ions o his concep in he con ex o co po a e ounda ions and
hei o ganiza ional e ec i eness. Finally, schola s could in es iga e he implica ions o he
ounding i m, such as whe he and how posi i e e ec s esul om a co po a e ounda ion
wi h highe pe cei ed e ec i eness and o he ounda ions hemsel es, such as whe he
such p ac ices lead o o ganiza ional change and inno a ion.
Founda ion manage s can d aw impo an lessons om his s udy. Fi s , he ques-
ionnai e used in his s udy can be use ul as a sel -assessmen ool o iden i y a eas whe e
imp o emen s in managemen p ac ices a e needed. Taking an ac i e ole in assessing
p ac ices o e ec i eness and se ing goals o imp o emen encou ages e lec ion, dialog,
and adap a ion and, hus, suppo s a cul u e o con inuous lea ning. Second, p og am-
ou comes assessmen s should no be he only measu e o o ganiza ional e ec i eness, as
hey a e limi ed in hei scope. Ins ead, ounda ion manage s should suppo a b oad se o
p omising p ac ices wi h he mos posi i e impac on e ec i eness and ha ma ch hei
p ac ices o he con ex -speci ic ci cums ances in which hey ope a e. Thi d, he s udy
ein o ces he impo ance o ne wo k e ec i eness and he dependence on he e ec i eness
o o he o ganiza ions and indi iduals. Founda ion manage s should, he e o e, conside
and s eng hen hei ne wo k e ec i eness by allowing hei a ious s akeholde g oups,
especially expe s, o pa icipa e mo e ac i ely. Finally, ounda ion manage s should unde -
s and ha e ec i eness is no a s able cons uc and is e alua ed di e en ly by di e en
s akeholde g oups. In es ing in obus moni o ing and e alua ion sys ems and p ocesses
p o ides co po a e ounda ions wi h da a and e idence o mo e in o med and e ec i e
decision-making.
Gene ally, he esea ch indings a e ele an o o he ypes o nonp o i bodies in
he s udied coun ies, especially hose wi h hyb id o ganiza ional s uc u es. Al hough
co po a e ounda ions a e a speci ic ype o cha i able ounda ion, hey a e well-in eg a ed
philan h opic ac o s in he nonp o i sec o s o he s udied coun ies. In ac , hey a e simila
o o he cha i able ounda ions in many ways, such as age, model, size, and hema ic a ea
o ac i i y. Being mo e accoun able and anspa en owa ds s akeholde s is key o any
NPO seeking o enhance i s o ganiza ional e ec i eness and social impac . Knowledge o
he p ac ices ha a e pa icula ly likely o os e e ec i eness may help nonp o i leade s
ocus on ele an ac i i ies a he han on a wide ange o managemen p ac ices.
Funding: This esea ch ecei ed no ex e nal unding.
Ins i u ional Re iew Boa d S a emen : No applicable.
In o med Consen S a emen :
In o med consen was ob ained om all subjec s in ol ed in he s udy.
Da a A ailabili y S a emen :
The da a p esen ed in his s udy a e a ailable upon eques om he
co esponding au ho .
Acknowledgmen s:
The au ho hanks he Associa ion o Ge man Founda ions and he Associa ion
o Liech ens ein Cha i able Founda ions and T us s e.V. o hei help in compiling he sample o CFs.
The au ho also acknowledges he cons uc i e eedback o wo anonymous e iewe s.
Con lic s o In e es : The au ho decla es no con lic s o in e es .
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