The supervisory system is an important part of the governance structure of nonprofit organizations,but ex-isting research has neglected to explore its effectiveness.Using new institutionalism theory as a foundation,a"system-culture"model was developed to assess the effectiveness of the supervisory board system in nonprofit organizations.The study employed crisp-set qualitative comparative analysis(csQCA)to conduct a multi-case analysis.The findings reveal that several factors significantly impact the effectiveness of the supervisory system in nonprofit organizations:the supervisory board system itself,organizational culture,the attitudes of leaders,the attitudes and capabilities of supervisors,supervisory behaviors,and the degree of cooperation between the board of directors and the secretariat.The behavior of supervisors is a necessary condition for the effectiveness of the supervisory system.Supervisors'behavior is strongly influenced by insti-tutional rules,organizational culture and dominant attitudes.Under the condition that there are already rules for the super-visory system,the effectiveness of the supervisory system depends on the organizational culture and the attitudes of the people involved in the system,i.e."culture plays a decisive role".The study reveals the influencing factors and causal mechanisms of the effectiveness of the supervisory system in nonprofit organizations,which is of great significance for im-proving the effectiveness of the supervisory system in nonprofit organizations,changing the long-standing situation of the lack of internal supervision,and promoting the healthy,orderly,and high-quality development of nonprofit organizations.
关键词
非营利组织/监事制度/监事制度有效性/新制度主义
Key words
nonprofit organizations/supervisory system/supervisory system effectiveness/new institutionalism
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