Management Strategies and their Relationship with the Sustainability of Non-Profit Organisations in Huila: A Qualitative Analysis of Internal Capabilities and the External Context
DOI:
https://doi.org/10.1229/tecempresarialjournal.v21i1.811Keywords:
Sustainability, management, financing, resilience, digitization, COVID-19, Complimentary and Competence Skills, Environment, Strategic Changes, Resilience.Abstract
The objective of the research was to analyze the management strategies of non-profit entities (NPO) in Huila, in order to address the critical factors that influence their sustainability. The study was justified by the structural vulnerability faced by these organizations in complex territorial contexts such as those in the aforementioned department. The design was based on qualitative methodology and thematic analysis. Semi-structured interviews were conducted with a sample of leaders and managers, non-participant observations were made, and a triangulation program was applied to strengthen the validity of the study. The findings reveal that, although the resilience and commitment of the teams are strengths, administrative management is in its infancy, and management strategies are reactive. In addition, a marked digital divide and a pronounced dependence on donations were identified, aggravated by institutional disarticulation and a regulatory framework perceived as volatile. It is concluded that the sustainability of Huila's NPOs depends on their ability to evolve toward professionalized management and achieve diversification of income sources. This scenario requires greater investment in managerial and technological skills, as well as better coordination with the environment.
References
Ahmed, S. K., Mohammed, R. A., Nashwan, A. J., Ibrahim, R. H., Abdalla, A. Q., M. Ameen, B. M., & Khdhir, R. M. (2025). Using thematic analysis in qualitative research. Journal of Medicine, Surgery, and Public Health, 6, 100198. https://doi.org/10.1016/j.glmedi.2025.100198
Ba, Y., Nair, S., & Kedia, M. (2024). Cross-sector collaboration, nonprofit readiness, and sustainability transitions. Environmental Innovation and Societal Transitions, 53, 100933. https://doi.org/10.1016/j.eist.2024.100933
Bernal-Torres, C. A., Montes-Guerra, M. I., Turriago-Hoyos, Á., & Castro-Silva, H. F. (2021). Organizational and social innovation in Non-Profit Organizations performance in the context of an emergent economy. Intangible Capital, 17(1), 73. https://doi.org/10.3926/ic.1731
Burnyeat, G. (2020). Peace Pedagogy and Interpretative Frameworks of Distrust: State–Society Relations in the Colombian Peace Process. Bulletin of Latin American Research, 39(1), 37–52. https://doi.org/10.1111/blar.12885
Caldana, A. C. F., Eustachio, J. H. P. P., Lespinasse Sampaio, B., Gianotto, M. L., Talarico, A. C., & Batalhão, A. C. D. S. (2023). A hybrid approach to sustainable development competencies: The role of formal, informal and non-formal learning experiences. International Journal of Sustainability in Higher Education, 24(2), 235–258. https://doi.org/10.1108/IJSHE-10-2020-0420
Cámara de Comercio del Huila. (2024). Servicios registrales—Entidades ESADL sector solidario. https://www.cchuila.org/servicios-registrales/entidades-esadl-sector-solidario/
Castillo Gómez, S. (2023). Nuevo régimen de supervisión de las entidades sin ánimo de lucro extranjeras con negocios permanentes en Colombia: ¿una medida eficaz? Ágora Mercatorum. https://agoramercatorum.uexternado.edu.co/nuevo-regimen-de-supervision-de-las-entidades-sin-animo-de-lucro-extranjeras-con-negocios-permanentes-en-colombia-una-medida-eficaz/#:~:text=En%20la%20actualidad%2C%20son%20193.070,que%20estas%20instituciones%20administran%20recursos
Chandrasekhar, D., García, I., & Khajehei, S. (2022). Recovery Capacity of Small Nonprofits in Post-2017 Hurricane Puerto Rico. Journal of the American Planning Association, 88(2), 206–219. https://doi.org/10.1080/01944363.2021.1938637
Chen, S., Lin, S., Luo, Y., & Zhang, P. (2025). How do entrepreneurial directors shape financial reporting quality in non-profit organizations? International Review of Economics & Finance, 99, 103993. https://doi.org/10.1016/j.iref.2025.103993
Cheng, Y., & Hung, C. (2024). Exploring the Moderators of the Relationship Between Nonprofit Sector Size and Its Societal Impact: A Meta-Analysis. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 35(2), 397–410. https://doi.org/10.1007/s11266-023-00604-9
Cipriano, M., & Za, S. (2024). Non-profit organisations in the digital age: A research agenda for supporting the development of a digital transformation strategy. Journal of Information Technology, 39(4), 732–755. https://doi.org/10.1177/02683962231219515
Dirección de Impuestos y Aduanas Nacionales (DIAN). (2024). Entidades Sin Ánimo de Lucro que presentaron la solicitud de actualización del Régimen Tributario Especial por el año gravable 2024 (Fecha de corte: 19 de julio de 2024). Gobierno de Colombia. https://www.dian.gov.co/impuestos/sociedades/Regimen-Tributario-Especial-RTE/Paginas/NPO-y-Cooperativas-AG-2018-2024.aspx
Gómez-Cano, C.-A., Sánchez-Castillo, V., & Pérez-Gamboa, A.-J. (2025). Tecnologías del aprendizaje y conocimiento como campo de estudio: Análisis de fortalezas y limitaciones. Cultura Educación y Sociedad, 16(1). https://doi.org/10.17981/cultedusoc.16.1.2025.5818
Gonçalves Lopes, A. R., De Azevedo Correia, A. I., & Da Silva Braga, A. M. (2024). Motivations for and barriers to innovation in non-profit organizations: The case of nursing homes in Northern Portugal. International Journal of Innovation Studies, 8(1), 25–44. https://doi.org/10.1016/j.ijis.2023.04.002
Jabbour Al Maalouf, N., Sawaya, C., & Elia, J. (2025). Evaluating the influence of organizational capability on fundraising success in lebanese non-governmental organizations. Heliyon, 11(2), e41891. https://doi.org/10.1016/j.heliyon.2025.e41891
Jiménez Guevara, A., Silva Vargas, C. Z., Cabrera Bolaños, A., & Jiménez Zapata, E. M. (2020). Incidencia del cambio en el marco regulatorio Ley 1819 de 2016 para las fundaciones: Caso Pitalito—Huila. Erasmus Semilleros de Investigación, 4(1). https://nuevo.metarevistas.org/Record/metarevistapublica_journaluscopub_erasmussemillerosdeinvestigacion_2--2541
Jimeno García, I., Marie Garvey, A., Mir Fernández, C., & Flores Jimeno, R. (2023). The financial vulnerability of non-profit entities: A theoretical framework proposal. REVESCO. Revista de Estudios Cooperativos, 144, e88655. https://doi.org/10.5209/reve.88655
Jong, C. L. K., & Ganzaroli, A. (2024). Managing Digital Transformation for Social Good in Non-Profit Organizations: The Case of The Felix Project Zeroing Hunger in London. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 35(3), 417–427. https://doi.org/10.1007/s11266-023-00597-5
Mogotsi, K. S., & Baron, N. (2025). Local solutions for local problems: The contributions of social enterprises to resilient urban communities in South Africa. Cogent Social Sciences, 11(1), 2474187. https://doi.org/10.1080/23311886.2025.2474187
Morgan, H. (2024). Using Triangulation and Crystallization to Make Qualitative Studies Trustworthy and Rigorous. The Qualitative Report, 29(7), 1844–1856. https://doi.org/10.46743/2160-3715/2024.6071
Nardini, G., Bublitz, M. G., Butler, C., Croom-Raley, S., Edson Escalas, J., Hansen, J., & Peracchio, L. A. (2022). Scaling Social Impact: Marketing to Grow Nonprofit Solutions. Journal of Public Policy & Marketing, 41(3), 254–276. https://doi.org/10.1177/07439156221087997
Newton, J., Rabinowitz Bussell, M., Martinez-Cosio, M., Pole, N., & Fontan, J.-M. (2024). Exploring ‘place-based’ initiatives in philanthropic community development: A transnational examination of Canadian and US Foundations. Local Development & Society, 5(1), 181–199. https://doi.org/10.1080/26883597.2024.2314668
Okyere, S. A., Abunyewah, M., Addai, J., Mensah, S. L., Frimpong, L. K., & Kwang, C. (2024). Faith-based organisations and disaster management in informal urban Accra. Environmental Hazards, 23(5), 482–505. https://doi.org/10.1080/17477891.2024.2333738
Pérez Gamboa, A. J., Sánchez Castillo, V., & Gómez Cano, C. A. (2023). Representaciones sociales de un grupo de excombatientes sobre el cumplimiento del Acuerdo de Paz. Pensamiento Americano, 16(31), 1–20. https://doi.org/10.21803/penamer.16.31.651
Pérez Gamboa, A. J., Sánchez Castillo, V., & Gómez Cano, C. A. (2024). El proceso de investigación cualitativa: Herramientas teórico-metodológicas para su desarrollo (1era ed.). Corporación Unificada Nacional de educación superior-CUN. https://libros.cun.edu.co/index.php/editorial-cun/catalog/book/18
Plaisance, G. (2025). French non-profit organizations after one year of Covid-19: Insights into organizational resilience. Journal of General Management, 50(3), 190–202. https://doi.org/10.1177/03063070221140725
Quilloy, K., Newman, A., & Pyman, A. (2024). Antecedents of the Social Impact of Social Enterprises: A Systematic Review and Agenda for Future Research. Nonprofit and Voluntary Sector Quarterly, 53(3), 689–715. https://doi.org/10.1177/08997640231191794
Santa Fajardo, L. M., Molina Castaño, D. E., & Fajardo Calderón, C. L. (2024). Régimen tributario especial en organizaciones del sector social colombiano: Análisis para su articulación al enfoque de economía circular. Revista Venezolana de Gerencia, 29(106), 511–529. https://doi.org/10.52080/rvgluz.29.106.4
Saunders, C. H., Sierpe, A., Von Plessen, C., Kennedy, A. M., Leviton, L. C., Bernstein, S. L., Goldwag, J., King, J. R., Marx, C. M., Pogue, J. A., Saunders, R. K., Van Citters, A., Yen, R. W., Elwyn, G., & Leyenaar, J. K. (2023). Practical thematic analysis: A guide for multidisciplinary health services research teams engaging in qualitative analysis. BMJ, e074256. https://doi.org/10.1136/bmj-2022-074256
Sharif, S., Albadry, O. M., Durrani, M. K., & Shahbaz, M. H. (2025). Leadership, tacit and explicit knowledge sharing in Saudi Arabian non-profit organizations: The mediating role of organizational commitment. Global Knowledge, Memory and Communication, 74(3/4), 656–677. https://doi.org/10.1108/GKMC-02-2023-0050
Slatten, L. A., Bendickson, J. S., Diamond, M., & McDowell, W. C. (2021). Staffing of small nonprofit organizations: A model for retaining employees. Journal of Innovation & Knowledge, 6(1), 50–57. https://doi.org/10.1016/j.jik.2020.10.003
Sung, Y. H., Lim, R. E., & Lee, W.-N. (2022). Does company size matter in corporate social responsibility? An examination of the impact of company size and cause proximity fit on consumer response. International Journal of Advertising, 41(2), 284–308. https://doi.org/10.1080/02650487.2020.1850997
Thomas, S., & Duffett, R. G. (2025). Using Social Media as a Marketing Communication Strategy: Perspectives from Health-Related Non-Profit Organizations. Journal of Nonprofit & Public Sector Marketing, 37(3), 373–397. https://doi.org/10.1080/10495142.2024.2361342
Thompson, A., Naraine, M. L., & Parent, M. M. (2024). Exploring the nexus of digital technology and organizational change in non-profit sport organizations. Sport Management Review, 27(5), 661–681. https://doi.org/10.1080/14413523.2024.2346633
Wallace, T., & Rutherford, A. C. (2021). The Big Bird Gets the Worm? How Size Influences Social Networking by Charitable Organizations. Nonprofit and Voluntary Sector Quarterly, 50(3), 626–646. https://doi.org/10.1177/0899764020959472
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 TEC EMPRESARIAL

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.






