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Donors, Distance, and the Influence of Accounting Information.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Donors, Distance, and the Influence of Accounting Information./
作者:	Mercado, Julie Marie.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2020,
面頁冊數:	122 p.
附註:	Source: Dissertations Abstracts International, Volume: 82-01.
Contained By:	Dissertations Abstracts International82-01.
標題:	Perceptions. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=27744174
ISBN:	9798662402287

Donors, Distance, and the Influence of Accounting Information.
Mercado, Julie Marie.

Donors, Distance, and the Influence of Accounting Information. - Ann Arbor : ProQuest Dissertations & Theses, 2020 - 122 p.

Source: Dissertations Abstracts International, Volume: 82-01.

Thesis (Ph.D.)--The University of Alabama, 2020.

This item must not be sold to any third party vendors.

In this study, I test a practical intervention to a problematic occurrence in nonprofit organizations: the overemphasis of spending ratios, specifically the program ratio, when assessing nonprofit performance. Prior research indicates that donors place undue focus on not-for-profit (NFP) program ratios, which can result in suboptimal giving decisions because these ratios provide an incomplete measure of performance. To address this, regulators recommend that organizations provide explanatory information to aid donors in better understanding NFP performance. I present theoretical and experimental evidence to show that donations to an NFP with a low program ratio are higher if explanatory information is provided, and this effect is greater when the presentation of that information (concrete vs. abstract) is congruent with a donor's distance (near vs. far). Additionally, I find that donors whose distance is far from an organization are more likely to be influenced by favorable desirability (goal-related) information than those whose distance is near. If donors are provided with unfavorable desirability information, they tend not to further penalize an NFP with a low program ratio if they are also provided with favorable feasibility (process-related) information (e.g., explanatory information). This study provides important insights regarding the communication of accounting information. Results suggest that the provision of explanatory information causes the negative impact of a low program ratio to decline, resulting in an increased willingness to donate to an NFP, especially when the explanatory information is congruent with a donor's distance. While explanatory information does not change performance, it-along with favorable desirability information-can aid donors in better understanding the purpose and strategies of NFP spending.

ISBN: 9798662402287Subjects--Topical Terms:

3435328
Perceptions.
Subjects--Index Terms:

Construal level theory

Donors, Distance, and the Influence of Accounting Information.
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300 $a 122 p.
500 $a Source: Dissertations Abstracts International, Volume: 82-01.
500 $a Advisor: Parsons, Linda M.
502 $a Thesis (Ph.D.)--The University of Alabama, 2020.
506 $a This item must not be sold to any third party vendors.
520 $a In this study, I test a practical intervention to a problematic occurrence in nonprofit organizations: the overemphasis of spending ratios, specifically the program ratio, when assessing nonprofit performance. Prior research indicates that donors place undue focus on not-for-profit (NFP) program ratios, which can result in suboptimal giving decisions because these ratios provide an incomplete measure of performance. To address this, regulators recommend that organizations provide explanatory information to aid donors in better understanding NFP performance. I present theoretical and experimental evidence to show that donations to an NFP with a low program ratio are higher if explanatory information is provided, and this effect is greater when the presentation of that information (concrete vs. abstract) is congruent with a donor's distance (near vs. far). Additionally, I find that donors whose distance is far from an organization are more likely to be influenced by favorable desirability (goal-related) information than those whose distance is near. If donors are provided with unfavorable desirability information, they tend not to further penalize an NFP with a low program ratio if they are also provided with favorable feasibility (process-related) information (e.g., explanatory information). This study provides important insights regarding the communication of accounting information. Results suggest that the provision of explanatory information causes the negative impact of a low program ratio to decline, resulting in an increased willingness to donate to an NFP, especially when the explanatory information is congruent with a donor's distance. While explanatory information does not change performance, it-along with favorable desirability information-can aid donors in better understanding the purpose and strategies of NFP spending.
590 $a School code: 0004.
650 4 $a Perceptions. $3 3435328
650 4 $a Hypotheses. $3 3560118
650 4 $a Experiments. $3 525909
650 4 $a Decision making. $3 517204
650 4 $a Dreams. $3 526613
650 4 $a Families & family life. $3 3422406
650 4 $a Friendship. $3 611043
650 4 $a Influence. $3 1973172
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653 $a Donations
653 $a Explanatory information
653 $a Nonproft
653 $a Program ratio
653 $a Psychological distance
690 $a 0272
710 2 $a The University of Alabama. $b Accounting. $3 1682456
773 0 $t Dissertations Abstracts International $g 82-01.
790 $a 0004
791 $a Ph.D.
792 $a 2020
793 $a English
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