A1 Refereed original research article in a scientific journal

Strategic orientation of non-profit organizations toward proposing value to beneficiaries




AuthorsVale, Carliene do; Mainardes, Emerson Wagner; Costa, Gustavo Pereira da; Suomi ,Kati

PublisherEmerald

Publication year2026

Journal: Journal of strategy and management

ISSN1755-425X

eISSN1755-4268

DOIhttps://doi.org/10.1108/JSMA-11-2025-0466

Publication's open availability at the time of reportingNo Open Access

Publication channel's open availability Partially Open Access publication channel

Web address https://doi.org/10.1108/jsma-11-2025-0466

Self-archived copy’s web addresshttps://research.utu.fi/converis/portal/detail/Publication/523046245

Self-archived copy's licenceCC BY NC

Self-archived copy's versionFinal draft


Abstract

Purpose – The objective of this study was to understand the ways in which non-profit organizations strategically
orient themselves to add value to their beneficiaries.
Design/methodology/approach – Based on the literature on strategic orientation focused on value propositions
for customers, an exploratory qualitative study was conducted through interviews with 20 managers and service
beneficiaries from non-profit organizations.

Findings – The results show that perceived value, social benefits, and stakeholder relationships are the ways in
which non-profit organizations deliver value to their beneficiaries. Although without prior planning, the use of
value-based strategic orientations can be observed in non-profit organizations. It can be concluded that the gains
that non-profit organizations obtain by adopting a value-oriented strategic approach are reputation, image,
donations for social work, and volunteering. This makes non-profit organizations more professional and
differentiated in their areas of operation, resulting in an increase in their social performance.

Originality/value – This study provides an understanding of the strategic orientation of non-profit
organizations in relation to offering value to their beneficiaries. Despite the importance of strategic
orientation for value proposition, it is still a concept that is underexplored in the literature.

Keywords Strategic orientation, Value proposition, Value co-creation, Non-profit organizations
Paper type Research article


Downloadable publication

This is an electronic reprint of the original article.
This reprint may differ from the original in pagination and typographic detail. Please cite the original version.




Funding information in the publication
Funding statement: This research was supported by Brazilian National Council for Scientific and Technological Development (CNPq/Brazil), project 304951/2024-2, by Vice-Rectorate for Research and Innovation (PRPI)/USP in the Program to Support New Faculty Members – project 22.1.09345.01.2, and by NECE and this work is supported by FCT – Fundação para a Ciência e a Tecnologia, I.P. by project reference UIDB/04630/2025 and DOI:10.54499UIDP/04630/2025.


Last updated on 15/05/2026 03:56:57 PM