Buonomo Ilaria, Benevene Paula, Barbieri Barbara, Cortini Michela
Department of Human Sciences, Libera Università Maria SS. Assunta University, Rome, Italy.
Department of Political and Social Sciences, University of Cagliari, Cagliari, Italy.
Front Psychol. 2020 May 5;11:729. doi: 10.3389/fpsyg.2020.00729. eCollection 2020.
Nonprofit organizations (NPOs) promote citizens' participation in community life through several different kinds of organizations: some more informal (such as associations and volunteering groups), others more formal or public (such as charities and foundations). This heterogeneity, as well as the well-known peculiarities of NPOs when compared to profit and public ones, poses new challenges to their management. In the constant need to find balance between financial constraints and social value, a main resource for NPOs is the management of intangible assets, such as knowledge, positive relationships within the organization and with users, external image, loyalty and commitment, and so on. From the literature on for-profit organizations, it is well known that proper management of intangible assets improves an organization's sustainable competitive advantage, not only by enhancing its members' affiliation and commitment but even by enhancing their productivity. This is particularly relevant when taking into account the main role of volunteers in the third sector. Volunteers, indeed, show different job attitudes and organizational behaviors than paid employees, as their membership and accountability are less formalized and they frequently lack a proper teamwork, due to the high volunteer turnover. At the same time, from the managers point of view, managing volunteers and paid workers require higher skills and competencies than managing human resources in for-profit organizations. Developing these reflections and considerations, we aim to conduct a systematic literature review on the association between intangible assets and performance in NPOs. The literature will be conducted following the indications from the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) statement. It provides an evidence-based minimum set of items to be included in the review, as well as a workflow to properly manage and choose the papers to be included. The authors conducted the research using EBSCO, ProQuest, and Scopus databases.
非营利组织（NPO）通过几种不同类型的组织促进公民参与社区生活：一些组织较为非正式（如协会和志愿者团体），另一些则更为正式或具有公共性质（如慈善机构和基金会）。与盈利性组织和公共组织相比，这种异质性以及非营利组织众所周知的特殊性，给它们的管理带来了新的挑战。在不断需要在财务限制和社会价值之间找到平衡的情况下，非营利组织的一项主要资源是无形资产的管理，如知识、组织内部以及与用户之间的积极关系、外部形象、忠诚度和承诺等等。从关于盈利性组织的文献中可知，妥善管理无形资产不仅能通过增强成员的归属感和承诺，还能通过提高他们的生产力来提升组织的可持续竞争优势。考虑到志愿者在第三部门中的主要作用，这一点尤为重要。事实上，志愿者表现出与带薪员工不同的工作态度和组织行为，因为他们的成员身份和责任感不太正式，而且由于志愿者流动率高，他们经常缺乏适当的团队合作。同时，从管理者的角度来看，管理志愿者和带薪员工比管理盈利性组织中的人力资源需要更高的技能和能力。基于这些思考和考虑，我们旨在对非营利组织中无形资产与绩效之间的关联进行系统的文献综述。文献综述将按照系统评价和荟萃分析的首选报告项目（PRISMA）声明的指示进行。它提供了一套基于证据的最低限度的综述项目，以及一个妥善管理和选择纳入论文的工作流程。作者使用EBSCO、ProQuest和Scopus数据库进行了这项研究。
