{"title":"How Do Government Grants Affect Nonprofit Financial Effectiveness? The Mediation Role of Process Accountability","authors":"Jeongyoon Lee, Young Joo Park, Xi Gong","doi":"10.1177/00953997221112824","DOIUrl":null,"url":null,"abstract":"This study examines the role of process accountability in the association between government grants and nonprofit financial effectiveness. Using the Internal Revenue Service Form 990 from 2013 to 2017, our mediation analyses find that government grants make nonprofits accountable for their processes. However, process accountability can reduce nonprofit financial effectiveness and suppress the positive relationship between government grants and nonprofit financial effectiveness. We uncover the underlying mechanism by which government grants affect nonprofit financial efficacy and suggest that too much emphasis on process accountability may hamper the benefits of government support of nonprofit service provision and financial effectiveness.","PeriodicalId":47966,"journal":{"name":"Administration & Society","volume":"55 1","pages":"122 - 157"},"PeriodicalIF":3.2000,"publicationDate":"2022-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Administration & Society","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1177/00953997221112824","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"PUBLIC ADMINISTRATION","Score":null,"Total":0}
引用次数: 4
Abstract
This study examines the role of process accountability in the association between government grants and nonprofit financial effectiveness. Using the Internal Revenue Service Form 990 from 2013 to 2017, our mediation analyses find that government grants make nonprofits accountable for their processes. However, process accountability can reduce nonprofit financial effectiveness and suppress the positive relationship between government grants and nonprofit financial effectiveness. We uncover the underlying mechanism by which government grants affect nonprofit financial efficacy and suggest that too much emphasis on process accountability may hamper the benefits of government support of nonprofit service provision and financial effectiveness.
期刊介绍：
Administration & Society seeks to further the understanding of public and human service organizations, their administrative processes, and their effect on society. The journal publishes empirically oriented research reports and theoretically specific articles that synthesize or contribute to the advancement of understanding and explanation in these fields. Of particular interest are (1) studies that analyze the effects of the introduction of administrative strategies, programs, change interventions, and training; and (2) studies of intergroup, interorganizational, and organization-environment relationships and policy processes.
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