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AbstractConsensus about financial performance measurement remains elusive for nonprofit organization (NPO)
researchers and practitioners alike, due in part to an overall lack of empirical tests of existing and new
measures. The purpose of the current study was to explore potential similarities of financial performance measures
derived from two sources: current NPO research and key informant interviews with NPO foundation constituencies. The
authors examined financial performance measurement ratios with data from fifteen Internal Revenue Service
(IRS) Form 990 line items. Using factor analytic techniques, they found three performance factors, each
with two associated financial measurement ratios, to be present. They categorized the performance factors as
fundraising efficiency, public support, and fiscal performance. This article discusses implications of the findings
and future research.

This study tests the relationship between a chief executive's intuitive decision style and financial measures of nonprofit organization performance. Providing additional support for earlier theories that emphasized top managers' ability to influence change in their organizations, executive intuition was found to be significantly associated with three of the six financial performance outcomes examined in this study. Executive intuition was a significant and positive predictor of both fiscal performance measures and one of two public support measures. Implications and future research ideas are offered.

The present study tested por tions of an expanded Ferris and Judge (1991) framework regarding influence processes in human resources decisions and actions. In particular, the roles of political skill and a particularly efficacious influence tactic, rationality, were examined with respect to their interactive effects on supervisor perceptions and evaluations. Online questionnaires were used to collect data from full-time, non-faculty employees of a large south-eastern US public university. To avoid problems associated with common method variance resulting from same source data, supervisors rated subordinates on outcome measures and subordinates supplied data on predictors. The final sample was comprised of a matched dyadic data set of 291 subordinates and their supervisors. Results indicated support for the hypotheses. Specifically, political skill was found to directly relate to the use of rationality and moderate the positive relationship between rationality and two supervisory perceptions known to affect supervisor ratings of job performance, notably supervisor liking of subordinates and perceived similarity to subordinates. Further, perceptions of liking and similarity were positively related to supervisor ratings of both task performance and two important contextual job performance components. Implications of the results, strengths and limitations of the research, and directions for future research are discussed.

Purpose– The purpose of this paper is to explore product adoption beliefs and actions of a large retail food organization with both corporate-owned stores and privately held franchise stores.Design/methodology/approach– The authors used a case study approach involving survey data collection from 190 corporate-owned and licensed retail outlets that were members of a large, single organization. Ordinary least squares regression and mean differences (t-tests) were used to test the data. Findings were elaborated upon based upon structured interviews.Findings– Corporate-owned retail outlets invested heavily in food safety innovation, while franchised retail outlets pursued minimal investment to retain product flexibility. The level of adoption is contingent upon ownership structure, as well as institutional forces emanating from the corporate environment, the customer, and peer organizations.Research limitations/implications– The findings offer greater insight into methodological issues associated with measurement of new product adoption in particular. The authors have shown that it is critical for researchers to clarify the level of analysis of the study. Quantitative survey analysis revealed both safety and economic motivations to be desirable issues in product adoption considerations. However, when quantitative and qualitative results were combined, very different outcomes were realized as ownership structure differences appear to dominate product adoption decisions. Therefore, when conducting plural organizational form research, the data gathering efforts must be carefully undertaken to ensure that critical drivers of phenomena explored are not overlooked.Practical implications– Adoption of new product adoption involves the complex interplay between ownership structure/control, economic cost/benefit, managerial choice, and societal norms. Often, organizational research relating to adoption of new processes and innovations collects individual-level data. However, this study shows that adoption decisions occur at multiple levels and that the ownership/structural context must be considered.Social implications– The study has implications from social innovation/responsibility perspectives. Recent press regarding food safety has put pressure on food processing establishments to consider methods of reducing food safety breaches. No doubt, this has alerted the consumer to potential risks in food processing and influenced their preferences in favor of food safety innovations. Nonetheless, perceptions of the importance of "safety" can be interpreted in a variety of ways, leading to differing courses of action. Interviews with corporate-level executives revealed that they preferred both corporate-owned and franchised retail outlets adopt case ready (CR) meats to stem safety concerns. Yet, this aspiration diffused throughout the organization differently.Originality/value– Multiple organizational structure forms operating within the same organizational entity, or "plural form" organizations, offer unique opportunities for examination. Applying various theoretical lenses, including agency theory, the resource-based theory, and institutional theory, the authors offer rationale for why different structural types within the same corporate entity may differ in their beliefs and actions concerning product safety, cost, and adoption.