Web disclosure and the market for charitable contributions

Saxton, Gregory D.; Neely, Daniel G.; Guo, Chao

doi:10.1016/j.jaccpubpol.2013.12.003

Cited by 98 publications

(62 citation statements)

References 39 publications

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“…This result has been commented on above, and it was concluded that the image and reputation of an NGO's platform does not affect its perceived usefulness, as the volunteers support the NGO and its projects. These projects are the elements that influence the volunteers to use the services supplied by a platform and not the platform itself (Saxton et al, 2014). H7 showed that there exists a positive relationship between online IM and PEOU.…”

Section: Resultsmentioning

confidence: 99%

What Drives Volunteers to Accept a Digital Platform That Supports NGO Projects?

2020

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Technology has become the driving force for both economic and social change. However, the recruitment of volunteers into the projects of non-profit-making organizations (NGO) does not usually make much use of information and communication technology (ICT). Organizations in this sector should incorporate and use digital platforms in order to attract the most well-prepared and motivated young volunteers. The main aim of this paper is to use an extended Technology Acceptance Model (TAM) to analyze the acceptance of a technological platform that provides a point of contact for non-profit-making organizations and potential volunteers. The TAM is used to find the impact that this new recruitment tool for volunteers can have on an ever-evolving industry. The TAM has been extended with the image and reputation and visual identity variables in order to measure the influence of these non-profit-making organizations on the establishment and implementation of a social network recruitment platform. The data analyzed are from a sample of potential volunteers from non-profit-making organizations in Spain. A structural equation approach using partial least squares was used to evaluate the acceptance model. The results provide an important contribution to the literature about communication in digital environments by non-profit-making organizations as well as strategies to improve their digital reputation.

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Section: Resultsmentioning

confidence: 99%

What Drives Volunteers to Accept a Digital Platform That Supports NGO Projects?

2020

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“…The US approach is usually characterised as primarily a system of self-regulation (Bothwell, 2001) and voluntary disclosure is encouraged in the competitive market for donations (Saxton et al, 2014). Even where individual states have additional requirements, these have been described as leading to duplication of existing requirements rather than greater stakeholder engagement and accountability (Mayer and Wilson, 2010).…”

Section: The Us Regulatory Approachmentioning

confidence: 99%

“…Therefore in the US, regulatory entrepreneurs have filled the void (Sidel, 2005) by creating and pushing their own recommendations which might be based on perceptions of what the market wants, or on creating a demand for specific information. Without these entrepreneurs, the US is described as having a weak information environment, with donors suffering from high information asymmetry (Gordon et al, 2009;Saxton et al, 2014) Prior research has indicated that market-based approaches in the US previously reinforced poor reporting practices, with over-reliance on conversion ratios leading to poor performance accountability and dysfunctional consequences (Tinkelman, 2009). Despite the US' long-established regulatory environment, combining Form 990 and regulatory entrepreneurs such as Guidestar and the BBB Wise Giving Alliance, there is limited evidence from the US of these efforts leading to meaningful performance reporting beyond simple conversion ratios and output reporting, indicating a possible market failure (as hypothesized by Hepburn, n.d.).…”

Section: Figure 3: a Continuum Of Regulatory Approaches For Charity Reporting Regulationmentioning

confidence: 99%

Charity performance reporting, regulatory approaches and standard-setting

McConville

Cordery

2018

Journal of Accounting and Public Policy

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Internationally, there are strong calls for charities' formal annual reporting to include nonfinancial performance information. Without the international standards common in other sectors, national accounting standard-setters often regulate charities' reporting. Lacking evidence on approaches to encouraging/ mandating charity performance reporting, and the effectiveness of these approaches, we ask: "How have different jurisdictions responded to calls for increasing performance reporting?"We conduct a benchmarking study that indicates differences in current reporting practices between Australia, New Zealand, the United Kingdom and the United States. By discussing both current regimes and proposed projects, we develop and illustrate a typology of regulatory approaches to performance reporting. These range from command and control, where standard-setters mandate specific performance reporting standards, through to market regulation, where charities and/or sector bodies acting as regulatory entrepreneurs determine what is to be reported. Between these extremes, the typology describes new governance approaches, with standard-setters partnering and collaborating with other actors. These approaches lead to different requirements with potentially significant implications for performance accountability in the respective jurisdictions. We argue that our regulatory typology contributes useful insights for the many jurisdictions grappling with how to regulate their charity sector and encourage performance reporting.

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“…Based on resource dependence theory, the aforementioned distinction is highly relevant, because an organization's need for resources is argued to determine its decisions and actions (see e.g., Pfeffer and Salancik 1978;Vermeer et al 2009). A major difference between donative and commercial NPOs is that donative NPOs' resource providers (i.e., private donors and/or governments) are generally not direct consumers of an organization's programs or services and are therefore unable to directly evaluate the quality of the NPOs' output (Saxton et al 2011). Accordingly, FS play an important monitoring role for donative organizations (Yetman and Yetman 2012).…”

Section: Resource Dependencementioning

confidence: 99%

NPO Financial Statement Quality: An Empirical Analysis Based on Benford’s Law

Caneghem

2015

Voluntas

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In order to assess the accuracy of the figures reported in NPOs' financial statements, I perform a digital analysis on Belgian non-profit organizations' financial statements for accounting years 2007 up to 2012. Specifically, I compare observed frequencies for digits in the second-from-the-left position with expected frequencies based on Benford's Law. Results based on the full sample indicate that observed frequencies strongly conform to Benford's Law (and thus suggest a high degree of accuracy of the figures reported in NPOs' financial statements). Nevertheless, I note statistically significant deviations from Benford's Law (both for the entire distribution and at the individual digit level). The largest deviation is noted for zeroes in the second position (i.e., a significantly positive deviation), which can be explained based on humans' reliance upon so-called cognitive reference points. Considering different sub-samples, I note that observed deviations from Benford's Law are largest for the smallest non-profits and those non-profits that rely most heavily on grants and/or donations.Résumé Afin d'évaluer l'exactitude des chiffres indiqués dans les états financiers des organisations à but non lucratif, j'effectue une analyse numérique des états financiers des OBNL belges pour les exercices 2007 à 2012. Plus précisément, je compare les fréquences observées des chiffres en deuxième position en partant de la gauche avec les fréquences attendues sur la base de la loi de Benford. Les résultats établis sur l'ensemble de l'échantillon indiquent que les fréquences observées sont fortement conformes à la loi de Benford (et semblent donc indiquer un degré élevé d'exactitude des chiffres déclarés dans les états financiers des OBNL). Néanmoins, je constate des écarts significatifs du point de vue statistique par rapport à la loi de Benford (tant pour toute la répartition qu'au niveau des chiffres individuels). Le & Tom Van Caneghem tom.vancaneghem@kuleuven.be 1 KU Leuven, plus grand écart se reconnaît par des zéros en deuxième position (soit un écart positif significatif), qui peut s'expliquer par le recours des humains à ce que l'on appelle les repères cognitifs. Compte tenu des sous-échantillons différents, je remarque que les écarts observés par rapport à la loi de Benford sont plus grands pour les petites organisations à but non lucratif et pour celles qui dépendent le plus des subventions ou des dons. Zusammenfassung Mittels einer digitalen Analyse der Jahresabschlüsse belgischer gemeinnütziger Organisationen für die Geschäftsjahre 2007 bis 2012 prüfe ich die Richtigkeit der in den Jahresabschlüssen dieser Organisationen ausgewiesenen Zahlen. Ich vergleiche insbesondere die beobachtete Häufigkeit der Ziffern an der zweiten Stelle von links, wobei für die erwartete Häufigkeit das Benfordsche Gesetz angewandt wird. Die Ergebnisse aus der gesamten Stichprobe zeigen, dass die beobachtete Häufigkeit dem Benfordschen Gesetz starkentspricht (und somit auf ein hohes Maß an Richtigkeit der in den Jahresabschlüssen der gemeinn...

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Web disclosure and the market for charitable contributions

Cited by 98 publications

References 39 publications

What Drives Volunteers to Accept a Digital Platform That Supports NGO Projects?

What Drives Volunteers to Accept a Digital Platform That Supports NGO Projects?

Charity performance reporting, regulatory approaches and standard-setting

NPO Financial Statement Quality: An Empirical Analysis Based on Benford’s Law

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