Nonprofit Board Network and Total Contributions

IF 1.4 Q3 BUSINESS, FINANCE

Journal of Management Accounting Research Pub Date : 2023-06-01 DOI:10.2308/jmar-2022-042

Xiaoting Hao, Daniel G. Neely

引用次数: 0

Abstract

We utilize two theoretical frameworks to explore the impact of nonprofit board networks on the ability to raise funds. Consistent with the information sharing perspective, we find that having more network connections leads to higher contributions. However, consistent with the finite resource perspective, we find that a higher connection intensity leads to lower contributions. Our additional tests suggest that larger nonprofits, nonprofits that invest more in fundraising, and those that are better governed are better able to take advantage of board connections and mitigate the negative consequences of connection intensity. Our findings suggest that the impact of nonprofit board networks on total contributions is complex and not one-sided.

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非营利性董事会网络和总捐款

我们利用两个理论框架来探讨非营利组织董事会网络对筹资能力的影响。与信息共享观点一致，我们发现拥有更多的网络连接导致更高的贡献。然而，与有限资源的观点一致，我们发现连接强度越高，贡献越低。我们的额外测试表明，规模较大的非营利组织、在筹款方面投入更多的非营利组织，以及管理较好的非营利组织，都能更好地利用董事会关系，减轻关系强度带来的负面影响。我们的研究结果表明，非营利组织董事会网络对总捐款的影响是复杂的，而不是片面的。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Management Accounting Research BUSINESS, FINANCE-

CiteScore

2.90

自引率

5.90%

发文量

期刊介绍： The mission of the Journal of Management Accounting Research (JMAR) is to advance the theory and practice of management accounting through publication of high-quality applied and theoretical research, using any well-executed research method. JMAR serves the global community of scholars and practitioners whose work impacts or is informed by the role that accounting information plays in decision-making and performance measurement within organizations. Settings may include profit and not-for profit organizations, service, retail and manufacturing organizations and domestic, foreign, and multinational firms. JMAR furthermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original research with novel implications to improve practice and disseminate the best managerial accounting practices are encouraged.