Transaktionsomkostninger i frivillige sociale organisationer

Forfattere

DOI:

https://doi.org/10.7577/nat.4559

Emneord (Nøkkelord):

Sociale investeringer, non-profit, administration

Sammendrag

Stigende brug af målrettede sociale investeringer har medført en relevant forskningsmæssig interesse for transaktionsomkostninger i sociale indsatser. Men hovedparten af forskningen er præget af to udfordringer: Dels at analyserne oftest begrænser sig til offentlige indtægtskilder og således udelader private kilder, dels at transaktionsomkostningerne måles ud fra selvdeklarerede oplysninger om administrative omkostninger.

Denne artikel bidrager til forskningsfeltet på to måder. For det første med en analysemodel, der samler private og offentlige indtægtskilder i én model, hvilket giver en unik mulighed for at sammenligne transaktionsomkostningerne fra disse to kilder. For det andet måles transaktionsomkostninger ud fra den faktiske udvikling i antallet af administrative akademiske årsværk i organisationerne. Derved opnås også en bedre kobling til teorien på området, som fokuserer på netop administrative medarbejdere.

Artiklens datagrundlag udgøres af et paneldatasæt for perioden 2012-17 med regnskabsoplysninger om indtægter i de landsdækkende frivillige sociale organisationer samt registeroplysninger fra Danmarks Statistik om medarbejderes uddannelse og timetal i de samme organisationer. Det vises, at målrettede projektmidler fra private kilder medfører markant højere transaktionsomkostninger end både statslige projektmidler og faste offentlige bevillinger, og at mindre organisationer generelt har højere omkostninger ved at skaffe finansiering end større organisationer med stordriftsfordele.

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2021-11-10

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