Playing the numbers game: Program ratio management in nonprofit organizations

SA Garven, MA Hofmann… - Nonprofit Management …, 2016 - Wiley Online Library
Nonprofit organizations are often evaluated using the program ratio: the proportion of
mission‐related program expenses to total expenses. Nonprofit managers have incentives …

Transparency of nonprofit organizations: An integrative framework and research agenda

F Dethier, C Delcourt, J Willems - Journal of Philanthropy and …, 2023 - Wiley Online Library
Over the past 20 years, as the study of transparency has evolved into a burgeoning
multidisciplinary field, nonprofit scholars have developed an impressive body of research on …

If someone else pays for overhead, do donors still care?

C Charles, MF Sloan… - The American Review of …, 2020 - journals.sagepub.com
To better evaluate the effectiveness of overhead-free donations on giving behavior, we seek
to further investigate the robustness of the findings from Gneezy et al. using a nonstudent …

In the spotlight: Rethinking NGO accountability in the# MeToo era

G Goncharenko - Critical Perspectives on Accounting, 2023 - Elsevier
Emphasising the need to rethink accountability in the light of the# MeToo movement, this
study examines how public discourses on sexual misconduct in the non-profit sector have …

Integration of Financial Reporting System and Financial Sustainability of Nonprofit Organizations: Evidence from Iraq.

AH Amagtome, FA Alnajjar - International Journal of …, 2020 - search.ebscohost.com
This paper aims to understand the connection nature between applicable financial reporting
practices and the financial sustainability of nonprofit organizations in Iraq. The exploratory …

Nonprofit performance measurement

CM Boland, EE Harris - Research Handbook on Nonprofit …, 2023 - elgaronline.com
High performance, adjective: the ability to deliver–over a prolonged period of time–
meaningful, measurable, and financially sustainable results for the people or causes the …

Charity performance reporting, regulatory approaches and standard-setting

D McConville, C Cordery - Journal of Accounting and Public Policy, 2018 - Elsevier
Internationally, there are strong calls for charities' formal annual reporting to include non-
financial performance information. Without the international standards common in other …

Making charity effectiveness transparent: Building a stakeholder‐focussed framework of reporting

N Hyndman, D McConville - Financial Accountability & …, 2018 - Wiley Online Library
Effectiveness in achieving mission is fundamental to evaluating charity performance, and is
of central concern to stakeholders who fund, regulate and otherwise engage with such …

Donor perceptions of nonprofit organizations' transparency: Conceptualization and operationalization

F Dethier, C Delcourt, L Dessart - Nonprofit and Voluntary …, 2024 - journals.sagepub.com
In the wake of unethical practices by some nonprofit organizations (NPOs), donors have
called for better monitoring, to which some NPOs have responded by adjusting their donor …

Do accounting disclosures help or hinder individual donors' trust repair after negative events?

Z Guo, M Hall, L Wiegmann - Accounting, Auditing & Accountability …, 2023 - emerald.com
Purpose This study aims to examine whether and how voluntary accounting disclosures can
repair individual donors' trust in a charity after negative events. Design/methodology …