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Donors, Distance, and the Influence of Accounting Information.

Julie Marie. Mercado ProQuest Information and Learning Co.; The University of Alabama. Accounting. 2020

Dissertations Abstracts International 82-01.

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題名:
Donors, Distance, and the Influence of Accounting Information.
著者: Julie Marie. Mercado
ProQuest Information and Learning Co.; The University of Alabama. Accounting.
主題: Perceptions; Hypotheses; Experiments; Decision making; Dreams; Families & family life; Friendship; Influence; Nonprofit organizations; Accountability; Construal level theory; Donations; Explanatory information; Nonproft; Program ratio; Psychological distance; Electronic books
所屬期刊: Dissertations Abstracts International 82-01.
描述: In this study, I test a practical intervention to a problematic occurrence in nonprofit organizations: the overemphasis of spending ratios, specifically the program ratio, when assessing nonprofit performance. Prior research indicates that donors place undue focus on not-for-profit (NFP) program ratios, which can result in suboptimal giving decisions because these ratios provide an incomplete measure of performance. To address this, regulators recommend that organizations provide explanatory information to aid donors in better understanding NFP performance. I present theoretical and experimental evidence to show that donations to an NFP with a low program ratio are higher if explanatory information is provided, and this effect is greater when the presentation of that information (concrete vs. abstract) is congruent with a donor's distance (near vs. far). Additionally, I find that donors whose distance is far from an organization are more likely to be influenced by favorable desirability (goal-related) information than those whose distance is near. If donors are provided with unfavorable desirability information, they tend not to further penalize an NFP with a low program ratio if they are also provided with favorable feasibility (process-related) information (e.g., explanatory information). This study provides important insights regarding the communication of accounting information. Results suggest that the provision of explanatory information causes the negative impact of a low program ratio to decline, resulting in an increased willingness to donate to an NFP, especially when the explanatory information is congruent with a donor's distance. While explanatory information does not change performance, it-along with favorable desirability information-can aid donors in better understanding the purpose and strategies of NFP spending.
出版者: Thesis (Ph.D.)--The University of Alabama, 2020.
建立日期: 2020
格式: 1 online resource (122 pages)..
語言: 英文
識別號: ISBN9798662402287
資源來源: NUTN ALEPH

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Donors, Distance, and the Influence of Accounting Information.

Julie Marie. Mercado ProQuest Information and Learning Co.; The University of Alabama. Accounting. 2020

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