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Management of Charitable Program Expense Ratios in the Charity Sector
Australian Accounting Review ( IF 2.680 ) Pub Date : 2021-06-23 , DOI: 10.1111/auar.12346
Dominic Cyr 1 , Suzanne Landry 2 , Anne Fortin 1
Affiliation  

We examine factors likely to influence charity managers’ propensity to manage their charitable program expense ratios. To this end, we survey 202 Canadian charities. First, we ask managers whether they think a high charitable program expense ratio is important. The results suggest that managers are less concerned with charitable program expense ratios when there are no regulatory restrictions for this figure, but they are more (less) inclined to post a high charitable program expense ratio when the charity depends on private donations (relies on government grants). We also find a positive relationship between education level and managers’ perception of the importance of having a high charitable program expense ratio. Second, for managers who believe having a high charitable program expense ratio is important, we use a logit model to analyse their propensity to manage the ratio upward. We show that improving the management team's reputation, avoiding losing the organisation's charitable status and retaining or obtaining government grants propel charity managers to alter the ratio. However, managers with more experience in a management position in charities and those with higher levels of education are less likely to engage in this practice.

中文翻译:

慈善部门慈善项目费用比例的管理

我们研究了可能影响慈善经理管理其慈善计划费用比率的倾向的因素。为此,我们调查了 202 家加拿大慈善机构。首先,我们询问管理人员是否认为高慈善项目费用率很重要。结果表明,当这个数字没有监管限制时,管理人员不太关心慈善计划费用比率,但当慈善机构依赖私人捐赠(依赖政府赠款)。我们还发现教育水平与管理者对高慈善项目费用比率重要性的看法之间存在正相关关系。其次,对于认为高慈善项目费用比率很重要的管理者来说,我们使用 logit 模型来分析他们向上管理比率的倾向。我们表明,提高管理团队的声誉、避免失去组织的慈善地位以及保留或获得政府拨款会促使慈善管理人员改变这一比例。然而,在慈善机构担任管理职位的经验较多的管理者和受教育程度较高的管理者不太可能从事这种做法。
更新日期:2021-06-23
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