Insights on NGO brand equity: a donor-based brand equity model

Purpose – The growth in the number of nongovernmental organizations (NGOs) worldwide has led to increased competition for donations. A stronger NGO brand equity will make donors more attracted to an organization, compelling them to increase both their donations and their commitment. The goal of this study is to propose a novel donor-based brand equity model. The present study takes into consideration the special characteristics that donors confer to NGOs—specific examples of nonprofit organizations (NPOs) that demand higher moral capital. The suggested framework considers the donor's perspective of NGO brand equity and identifies new dimensions: familiarity (recall, brand strength and brand identification), associations (authenticity, reputation and differentiation) and commitment (attitudinal, emotional) by building on previous NPOs and consumer-based brand equity models. Design/methodology/approach – Based on the analysis of the literature, the authors propose an NGO donor-based brand equity model, which the authors test with a convenience sample of 137 individuals through partial least squares structural equation modeling. Findings – The results of this study demonstrate the positive effects of brand reputation, brand differentiation, brand identification and brand commitment on donor-based brand equity. Practical implications – The novel proposed model will help NGO managers better understand the sources of brand equity from the donor's perspective and more efficiently manage their resources and activities to strengthen their NGO's brand equity. Originality/value – This paper provides a novel, multidimensional NGO donor-based brand equity model that is oriented to the specific characteristics of NGOs; this orientation distinguishes it from previous NPOs and commercial brand equity models. 研究目的 – 隨著全球的非政府組織的數目不斷增加, 爭取捐款的競爭也日趨激烈。一個強大的非政府組織品牌資產, 會吸引捐款者、使其對該組織更為關注, 因而驅使他們增加捐助和支持。本研究擬提出一個新穎的、以捐助者為基礎的品牌資產模型。我們這個建議, 考慮了捐助者賦予非政府組織的一些特徵, 而這些非政府組織是一些強烈要求更高道德資本的特殊例子。我們建議的框架, 考慮了捐助者如何從其角度看待非政府組織的品牌資產, 亦建立了新的層面, 這包括熟悉度 (回憶、品牌強度、品牌識別) 、關聯 (真確性、聲譽、差異化) 、以及支持度 (在態度上的、或在情感上的); 建立這框架, 是透過研究以往的非政府組織、以及以消費者為基礎的品牌資產模型, 並以此為基礎而完成的。 研究設計/方法 – 我們分析有關的文獻, 並以此為基礎, 提出一個以捐助者為基礎的非政府組織的品牌資產模型。我們使用偏最小平方法的結構方程模型, 並測試了隨便抽樣的137個獨立個體, 來試驗這個新模型。 研究結果 – 研究結果顯示, 品牌信譽、品牌差異化、品牌識別和品牌忠誠度, 均會對以捐助者為基礎的品牌資產帶來正面的影響。 實務方面的啟示 – 我們提出的新模型, 讓非政府組織的管理人員能從捐助者的角度、去進一步瞭解品牌資產的來源, 從而更能有效地管理資源和組織的活動, 以便強化組織的品牌資產。 研究的原創性/價值 – 研究提供了以非政府組織特徵為導向的一個、以捐助者為基礎的新穎而俱多層面的非政府組織品牌資產模型。這個研究取向、有別於過往的非營利組織或商業性的品牌資產模型

Are we assessing correctly our students? Spain versus Finland

[EN] The aim of this paper is twofold: first, to analyse the comparison of coursework and final examination between Finland and Spain to test if there are differences in assessment methodologies; second, to study whether there are different factors (such as gender, age, subject, students’ motivation, and preferences) that have an impact on the assessment of students from the two countries. The final grades obtained by 117 freshmen enrolled on the Statistics and/or Financial Accounting subjects in Business Administration Degree are analyzed. The most interesting results are that the coursework mark is higher than the final examination in both subjects in both Universities, except for male students enrolled in statistics. Also variables such as gender, type of subject and students´preferences have an impact on academic outcomes.Camacho-Miñano, MDM.; Del Campo, C.; Pascual-Ezama, D.; Urquia-Grande, E.; Rivero, C.; Akpinar, M. (2016). Are we assessing correctly our students? Spain versus Finland. En 2nd. International conference on higher education advances (HEAD'16). Editorial Universitat Politècnica de València. 114-121. https://doi.org/10.4995/HEAD16.2015.2590OCS11412

¡Cuidado con la brecha en la inclusión financiera! Trabajo de campo de las instituciones de microcrédito en Perú: Mind the Gap in Financial Inclusion! Microcredit Institutions fieldwork in Peru

Financial inclusion remains a key political issue. Since microcredit first captured public attention, Microfinance Institutions (MFIs) have expanded rapidly all around the world. Although much economic and financial literature has highlighted the importance of microfinance as a factor of development, there is also an intense debate about its effectiveness as a development tool. This paper is a descriptive analysis of the microcredit state of the art contrasted with the fieldwork done in Peru. A qualitative research methodology was used; 29 in-depth face-to-face interviews with different microfinance agents: MFIs, NPOs, microfinance associations, and microfinance customers in Peru. Peru has been chosen because it has a dynamic and well-regulated microfinance sector with more than 70 entities specialized in microfinance. Though statistical generalization is not possible, interview data provided rich and contextual evidence, which is often missing from a quantitative research approach. This paper highlights the importance of financial and accounting education in microcredit beneficiaries and how can it be enhanced in the digital age. The COVID-19 Pandemic has forced vulnerable population to embrace new digital technologies and has highlighted the digital gap that still exists in Latin America but this situation presents opportunities and challenges. This present study contributes to the debate over how to improve microcredit intervention's impact on the more vulnerable and identifies some unique insights into the interrelationships of financial education and financial inclusion. The results of the present study confirm that financial and accounting education are key elements in financial inclusion.La inclusión financiera sigue siendo una cuestión política clave. Desde que el microcrédito captó por primera vez la atención del público, las instituciones de microfinanciación (IMF) se han expandido rápidamente por todo el mundo. Aunque gran parte de la literatura económica y financiera ha destacado la importancia de la microfinanciación como factor de desarrollo, también existe un intenso debate sobre su eficacia como herramienta de desarrollo. Este trabajo es un análisis descriptivo del estado del arte del microcrédito contrastado con el trabajo de campo realizado en Perú. Se utilizó una metodología de investigación cualitativa; 29 entrevistas en profundidad cara a cara con diferentes agentes de las microfinanzas: IMFs, ONLs, asociaciones de microfinanzas y clientes de microfinanzas en Perú. Se ha elegido Perú porque tiene un sector microfinanciero dinámico y bien regulado con más de 70 entidades especializadas en microfinanzas. Aunque la generalización estadística no es posible, los datos de las entrevistas proporcionaron una evidencia rica y contextual, que a menudo falta en un enfoque de investigación cuantitativa. Este trabajo destaca la importancia de la educación financiera y contable en los beneficiarios de microcréditos y cómo puede mejorarse en la era digital. La pandemia del COVID-19 ha obligado a la población vulnerable a adoptar las nuevas tecnologías digitales y ha puesto de manifiesto la brecha digital que aún existe en América Latina, pero esta situación presenta oportunidades y desafíos. El presente estudio contribuye al debate sobre cómo mejorar el impacto de las intervenciones de microcrédito en los más vulnerables e identifica algunas ideas únicas sobre las interrelaciones de la educación financiera y la inclusión financiera. Los resultados del presente estudio confirman que la educación financiera y contable son elementos clave en la inclusión financiera

Is the EHEA Evaluation criteria optimum? : empirical evidence from Finland and Spain

The Universidad Complutense de Madrid (Spain) and the Jyväskylä University of Applied Sciences (Finland) have experience on applying new teaching methodologies so that students can acquire a significant and deep learning through creative teaching. A new characteristic of this active teaching methodology is the student cumulative activities assessment. The aim of this paper is to show if there is any difference between the new assessment methodology compared to the traditional one and to know what factors could affect to students’ outcomes. A survey and grades of first year students in the Statistics and Accounting subjects in the Business Administration Bachelor Degree taught in English during the academic year 2010-2011 are used applying multivariate statistical techniques. The most interesting results are that coursework is higher than the examinations ones, except for male students enrolled in statistics and that university’s assessment culture, gender and course have impact on the academic outcomes

E-government implementation : transparency, accessibility and usability of government websites

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