个人捐赠者对非营利组织的支持:财务和情感信息的作用

IF 0.7 Q4 BUSINESS, FINANCE Behavioral Research in Accounting Pub Date : 2018-08-01 DOI:10.2308/BRIA-52233
Isaac Agyemang, Darlene D. Bay, G. Cook, Parunchana Pacharn
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引用次数: 4

摘要

吸引捐助者资金的能力对许多非营利组织成功实现其目标至关重要。先前的文献表明,潜在捐赠者对这些组织使命的情感反应以及对所提供财务信息的评估会影响捐赠决策。然而,先前的文献已经研究了情绪反应或财务信息的影响,但不是两者都有。通过实验,我们的论文通过在同一研究中调查这两个因素来填补文献中的这一空白。此外,我们还研究了情绪智力的潜在调节作用。研究结果表明,在某些情况下,潜在捐赠者的情绪反应和捐赠者的情商会影响捐赠决定和捐赠规模。然而,由商业评级机构Better Business Bureau汇编的财务信息只影响捐款的规模。
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Individual Donor Support for Nonprofits: The Roles of Financial and Emotional Information
The ability to attract donor funding is important to many nonprofit organizations' success in achieving their goals. Prior literature indicates that the emotional response of potential donors to the mission of these organizations as well as the assessment of the financial information provided impacts donation decisions. However, prior literature has examined either the effect of the emotional response or financial information, but not both. Using an experiment, our paper fills this gap in the literature by investigating both factors in the same study. Furthermore, we investigate the potential moderating effect of emotional intelligence. The results indicate that, under some circumstances, the emotional response of the potential donor and the donor's emotional intelligence impact both the decision to donate and the size of the donation. However, the financial information, as compiled by the Better Business Bureau, a business rating agency that also rates charities, impacts only the size of the donation.
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来源期刊
CiteScore
3.70
自引率
4.80%
发文量
11
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