政府资助如何影响非营利组织的财务效益?过程问责制的中介作用

IF 3.2 3区管理学 Q1 PUBLIC ADMINISTRATION Administration & Society Pub Date : 2022-07-22 DOI:10.1177/00953997221112824

Jeongyoon Lee, Young Joo Park, Xi Gong

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引用次数: 4

摘要

本研究考察了过程问责制在政府拨款和非营利组织财务有效性之间的关系中的作用。使用美国国税局2013年至2017年的990表格，我们的调解分析发现，政府拨款使非营利组织对其流程负责。然而，过程问责制会降低非营利组织的财务有效性，并抑制政府拨款与非营利组织财务有效性之间的正相关关系。我们揭示了政府拨款影响非营利组织财务效率的根本机制，并认为过于强调过程问责制可能会阻碍政府支持非营利服务提供和财务效率的好处。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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How Do Government Grants Affect Nonprofit Financial Effectiveness? The Mediation Role of Process Accountability

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.

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来源期刊

Administration & Society PUBLIC ADMINISTRATION-

CiteScore

4.50

自引率

4.30%

发文量

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.