An Experimental Study of Voluntary Nonprofit Accountability and Effects on Public Trust, Reputation, Perceived Quality, and Donation Behavior

Becker, Annika

doi:10.1177/0899764018756200

Cited by 84 publications

(107 citation statements)

References 32 publications

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“…Therefore, accountability provides trust signals as information that is processed by donors in growing trust to the institution (or so-called institutional trust). This is proven with findings by Hasrina (2018) and Becker (2018) [24] [25]. An organization with high level accountability, (for example, having audited financial report) certainly has better signal of trustworthiness signal than the one which do not prepare any financial report.…”

Section: Trustsupporting

confidence: 55%

“…Willems et. al (2017) and Bies (2010) in Becker (2018) explain that the accountability of voluntary non-profit institutions (such as certification from outsiders) results in higher legitimacy and better reputation [25]. Khaerany (2013) found that the level of accountability has a positive influence on one aspect of reputation, which is quality [33].…”

Section: Reputationmentioning

confidence: 99%

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Do Muslim Donors Consider Accountability, Trust, and Reputation?

Ridho¹,

Violita²

2020

Proceedings of the Proceedings of the 1st International Conference on Applied Social Sciences, Business, and Humanity, ICo-ASCN

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In Islamic philanthropy sector, especially, the charitable sector called ziswaf (zakat, infaq, sadaqah, and waqf), increasing accountability is believed to be able to increase trust, reputation, and even a solution to increase donation as well. However, it is still lack of empirical evidence whether muslim donors do consider accountability of ziswaf institution. This is a quanitative study aimed to see the effect of accountability level to public trust, reputation, and donation. Data obtained from experiment of 158 muslim middle-income class respondents from Jabodetabek. Experiment is done online by providing five fictive cases based on five accountability level, from the lowest institution with no accountability to the highest institution with external accountability and accreditation. Respondents were illustrated within one of the cases and then they were asked about trust, reputation, and donation to the illustrated institution. Data analysis is done using SEM-PLS with the results validate the view that accountability affects trust and reputation. Donation revenue is affected by accountability only through mediation of reputation. Along with accountability, it is also clear that reputation has important role in increasing trust and donation.

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Section: Trustsupporting

confidence: 55%

Section: Reputationmentioning

confidence: 99%

Do Muslim Donors Consider Accountability, Trust, and Reputation?

Ridho¹,

Violita²

2020

Proceedings of the Proceedings of the 1st International Conference on Applied Social Sciences, Business, and Humanity, ICo-ASCN

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“…This theoretical framework has been addressed in research in recent years to analyse different aspects related to CSR and social issues and its effects on several areas, including financial performance (Brower, Kashmiri, & Mahajan, ; Ferreira, ; Hamrouni, Miloudi, & Benkraiem, ; Jo & Harjoto, ; Muttakin et al, ); the risks of non‐compliance (Coleman, ; Datt, Luo, Tang, & Mallik, ; Groening & Kanuri, ; Luffarelli & Awaysheh, ; Reimsbach & Hahn, ; Wu & Hu, ; Xu, Zeng, Zou, & Shi, ); the signal of quality and future earnings (Basoglu & Hess, ; Moratis, ; Rupar, ; Siddique & Sciulli, ); obtaining competitive advantages and added value (Corazza, Scagnelli, & Mio, ; Yu, Kuo, & Kao, ). In recent years, the assurance of CSR has become relevant in this theoretical framework (Alon & Vidovic, ; Becker, ; Casey & Grenier, ). Finally, some research is centred on CSR in general or in terms of the environment, but philanthropy also occupies a special status among scholars (Haski‐Leventhal & Foot, ; Jia & Zhang, ; Liang & Renneboog, ; Shapira, ).…”

Section: Literature Review and Study Hypothesesmentioning

confidence: 99%

How market value relates to corporate philanthropy and its assurance. The moderating effect of the business sector

Arco-Castro

Pérez

Pérez-López

et al. 2020

Business Ethics: A Eur Rev

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Corporate philanthropy strategy integrated into the core business constitutes a novel vision and a little‐explored field of study with regard to corporate social commitment. The goal of this study is to analyse how the diverse ways of managing and assuring philanthropy can be considered signals of a firm's social commitment and consequently affect its market value. In addition, the analysis considers whether the business sector moderates those relationships. We aim to provide a comprehensive vision of corporate philanthropy and its effect on market value. From a sample of 965 firm‐years, of 193 firms from 2011 to 2015, we found that the market responds positively to the professional, independent management of philanthropy via a foundation, in preference to donations, and welcomes external assurance of corporate philanthropy as a set of actions that improve the perceived reliability of philanthropic activities. In addition, we observe a moderating effect of the business sector on the relationships among corporate philanthropy, assurance and the company's market value. The main contribution of this study is the provision of new evidence of how corporate philanthropy and its assurance are effective signals that reduce the information asymmetries between firms and investors, affecting company market value positively.

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“…Authors also presented a second view on why trust is declining for charities-this view shall be termed "monitoring complexity." The view stipulates that monitoring complexity has increased due to a widely discussed theory referred as either the accountability problem (Becker, 2018) or as the principal-agent problem (Gugerty and Prakash, 2010). The problem can be explained as follows.…”

Section: Monitoring Complexitymentioning

confidence: 99%

Can Distributed Ledger Technologies Promote Trust for Charities? A Literature Review

Christie

2020

Front. Blockchain

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This paper presents a literature review on the role of the distributed ledger technology in promoting stakeholder trust for charitable organizations. The purpose of this review is to capture existing knowledge on the relationship between the following key variables: charity, trust and accountability, and distributed ledger technology-with emphasis on blockchain technology as a primary example of this technology. After shortlisting the discovered literature pool to 35 papers, the following three themes were identified. The first theme presents the various definitions of key concepts in crypto-philanthropy literature. The second theme captures existing views on why stakeholder trust is declining in charitable conduct. These views include: (1) organizational boundary shifts; (2) monitory complexity; and (3) poor regulatory design. The third and final theme presents a hypothesis on how the distributed ledger technology can promote trust for charities. The technology is hypothesized to promote trust by drawing on the following three elements: (1) decentralization; (2) provenance; and (3) rule-enforcement. A number of shortcomings are then highlighted in the literature pool. The first shortcoming pertains to the inconsistent treatment of key concepts in crypto-philanthropy studies. The second shortcoming pertains to the lack of discussion on whether the distributed ledger technology may potentially decrease stakeholder trust if implemented irresponsibly by charities. In conclusion, a series of future research pathways are provided. These recommendations include: (1) clarifying key concepts; (2) suggesting "crypto-philanthropy" as a formal disciplinary title; (3) highlighting under-researched areas; and, (4) recommending strategies for building a new crypto-philanthropic theory. From an academic perspective, the findings contribute to literature by bridging the gap between crypto-economic, institutional governance and non-profit accountability theories. The findings may also guide charity managers, regulators and policy-makers in understanding the capacities of the distributed ledger technology in legitimizing charitable conduct.

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An Experimental Study of Voluntary Nonprofit Accountability and Effects on Public Trust, Reputation, Perceived Quality, and Donation Behavior

Cited by 84 publications

References 32 publications

Do Muslim Donors Consider Accountability, Trust, and Reputation?

Do Muslim Donors Consider Accountability, Trust, and Reputation?

How market value relates to corporate philanthropy and its assurance. The moderating effect of the business sector

Can Distributed Ledger Technologies Promote Trust for Charities? A Literature Review

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