Member and leader satisfaction with a professional association: an exchange perspective

The theories of exchange and of collective action were used to guide a study of the sources of satisfaction of the participants in a medical specialty society. This survey of two groups of participants, leaders and members, showed that the leaders of this nationally recognized professional association were more satisfied than were the regular members; that even though leaders and members have similar professional interests, the two groups evaluated the association differently; and that the involvement of leaders in the activities of other professional associations affected their satisfaction with this association. These results indicate empirical support for exchange theory and for the distinction among kinds of rewards made by the theory of collective action. Structural sources of satisfaction and dissatisfaction are identified for future research.     

America's worst charities: The effect of bad press on philanthropic giving behavior

Negative media stories about nonprofits can potentially lead to decreased financial donations. We used agenda setting theory to study donors' perceptions of what could arguably be called one of the most negative nonprofit media stories in recent times: the 2013 Tampa Bay Times report titled “America's worst charities.” This news story identified and ranked America's 50 worst charities based on solicitation (i.e., fundraising) costs and was investigated further by CNN. We surveyed 655 individuals in August 2016 and found that approximately 3 years since the story had aired, 278 (42.4%) of the sample still remembered the news story, and the majority of them reported that it negatively influenced their thinking (63%) and philanthropic donation behavior (62%). These findings have implications for nonprofit media relations and fundraising.     

Understanding solicitation: Beyond the binary variable of being asked or not being asked

The identity, motivation, and experiences of philanthropists have become increasingly popular topics of study in a wide range of disciplines, yet no equivalent attention has been paid to the askers, despite research showing that almost all donations are solicited in some way. The propensity to be asked for contributions has been found to be positively related to the propensity to give, but despite the usefulness of this finding, it reinforces the suggestion that solicitation is a binary variable, such that people are either asked or they are not asked. This paper, drawing on data from in-depth interviews with 73 successful fundraisers in the UK and Canada, highlights the importance of the quality, as opposed to simply the quantity, of solicitation. Three important factors that lie behind successful “asks” are identified and discussed: First, they are made within relationships of trust rather than as a result of a transactional approach. Second, they occur as a result of fundraisers' ability to be an “honest broker” between donors and the organisations they might support. And third, they rely on the fundraisers' skills in reframing complex issues and finding alignment between the recipient organisation's needs and the philanthropic aspirations of the donor. The paper concludes with implications for practice.     

Boardroom Strategizing in Professional Associations: Processual and Institutional Perspectives*

abstract This study examines strategic decision‐making at the boardroom level of two non‐profit professional associations, penetrating directors' strategic orientations, discourse and decisions in their holistic context. In comparison with the predominantly survey and interview based literature on board level strategy behaviour, this study employs a longitudinal complete member researcher, participant observer methodology. Its findings are analysed from an institutional theory perspective and reveal selective championing of strategies by directors, the evaluation of strategic proposals and progress in predominantly financial resource/outcome terms, and directors' attention to navigating strategic initiatives through organizational politics. Also revealed are private sector philosophies imported into the non‐profit boardroom, the predominantly ceremonial role of formal strategic plans, and an informally enacted strategic discourse. This study offers a unique insider view of strategizing at the highest organizational level.     

Feeling poor,acting stingy: the effect of money perceptions on charitable giving

In research on philanthropy, much attention has been given to the impact of the actual economic costs of giving. This paper argues that the perceived psychological costs of giving should also be taken into consideration when seeking to understand donations to charitable organizations. It is already known that people differ in their attitudes towards money, and that money attitudes are mostly independent from income, but these findings have been largely overlooked in the study of philanthropy and altruism. This paper seeks to rectify that omission by investigating the relationship between charitable giving and money perceptions. The analyses show that, regardless of the actual financial resources held by a donor, the size of their donations is negatively affected by feelings of retention (a careful approach to money) and inadequacy (people who worry about their financial situation). We conclude that an understanding of money perceptions is an additional important factor in the understanding of charitable behaviour. Fundraising professionals should not only select potential donors based on their absolute financial capacities but also take the potential donor's own financial perceptions into account when asking for donations. Copyright © 2011 John Wiley & Sons, Ltd.     

The association between continuing professional education and financial performance of public accounting firms

This study investigates the relationship between continuing professional education (CPE), a mechanism of professional training, and financial performance of public accounting firms. Both training subject (partner and assistant) and training location (internal and external) are included. Public accounting firms are categorized as big, medium, and small-sized ones. Empirical data are obtained from the 1992–1995 Survey Report of Public Accounting Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan, Taiwan, ROC. Univariate test and multiple-regression model are employed to examine the financial performance effects of CPE. Main results indicate that both professional training of assistants and external professional training are positively related to financial performance in big-sized firms. Next, we document a significantly positive association between internal training of assistants and financial performance in either big-, medium-, or small-sized firms. Finally, both external professional training of partners in big-sized firms and external professional training of assistants in small-sized firms are positively related to financial performance. Few prior studies investigate professional training of public accounting firms by a regression model due to availability of empirical data. Accordingly, evidences obtained in this study provide useful information to partners for decision-making in public accounting firms under the considerably competitive audit market.     

Initial evidence on whether use of professional fundraising services increases fundraising effectiveness

• We provide initial evidence on whether use of professional fundraising services by US nonprofit organizations (NPOs) increases the effectiveness of NPOs' fundraising efforts. To a well-tested model of organization-level donations, we add an interaction term that captures the impact that professional fundraising fees an NPO incurs has on the effectiveness of an NPOs' spending on fundraising in raising donations. We find that professional fundraising fees has a significant positive impact on the effectiveness of fundraising efforts in raising donations for NPOs in the full, education, and health samples, but no impact for NPOs in the arts and human services samples. For NPOs in the full sample and NPOs in the education sample, one quarter of the effect of fundraising on donations stems from the positive impact of professional fundraising services on the effectiveness of fundraising in raising donations. For NPOs in the health sample, one half of the effect of fundraising on donations stems from the positive impact of professional fundraising services on the effectiveness of fundraising in raising donations. These results suggest that professional fundraising services significantly enhance the effectiveness of fundraising for these types of NPOs. While the results of this study seem to confirm the decisions of managers of education and health NPOs to utilize professional fundraising services, the results also suggest that managers of arts and human services NPOs may want to reconsider using professional fundraising services, at least the types of services they currently purchase and the way they currently utilize such services.

Copyright © 2009 John Wiley & Sons, Ltd.     

Get to know your allies

With time at a premium, wealthy people rely on a variety of professional advisors to help them make good decisions about many of their financial choices, and those can include decisions about charitable donations.     

In search of legitimacy: personnel management associations worldwide

In considering the development of the HR ‘profession’, there has been little exploration of the role of the professional association. This is particularly true looking across national boundaries, raising questions about the impact and extent of homogeneity of personnel management association activities. It is argued that professional associations have a legitimising role to play in establishing a specialist body of knowledge, regulating practice and providing a source of internal and external identity for practitioners. A recent worldwide survey of personnel management associations found that, although associations are active in these areas, there is a lack of mandatory control and regulation across the profession, diluting the legitimacy accorded by such activities. Association activities were also found to be largely generic across countries, resulting from inter‐association collaboration, although different contexts result in different outcomes.     

Determinants of health care professional association members' intention to renew and recommend membership to others

This study was designed to explore the determinants of membership retention and expansion within a health care professional association. Analyzing empirical data from 824 members of the largest and most internationally representative health care professional association, this study found membership dues value and member attitude toward the association are key predictors of the decisions to renew membership and recommend it to others, whereas membership drop experience was a negative predictor of the 2 behavioral outcomes regarding members. Personal benefits provided by membership in the association are a determinant of recommending membership to others but not a significant factor in renewing membership.     

Efficiency,stability and the decision to give to nonprofit arts and cultural organizations in the United States

• Using data from the Cultural Data Project, this study extends the literature by examining the impact of financial disclosure information on donations to arts and culture‐related nonprofit organizations in the United States. Results for organization financial stability are for the most part counterintuitive: financially unstable arts and culture‐related nonprofits receive more donations. The current analysis supports prior research and finds evidence of a “crowding in” effect for fundraising expenses, suggesting that nonprofits that spend more on fundraising and marketing raise more funds than those that spend less. Additional analysis indicates efficiency matters to donors when it comes to fundraising efforts. As the “cost to raise a dollar” increases donations decrease. Nonprofit managers in arts and culture‐related organizations concerned about increasing donations should consider strategies that will increase the efficiency of their fundraising and marketing efforts. Copyright © 2015 John Wiley & Sons, Ltd.

     

会计职业判断的内部控制研究

从契约理论角度探讨了会计准则制定导向与会计职业判断的相机选择问题,并选择了比较有代表性的个案定量分析了新准则实施后会计职业判断对企业财务信息的影响。数据分析表明:新准则实施之后,我国会计职业判断的效果并不尽如人意,存在着企业为了操纵利润而进行恶意判断的情况。结论认为:会计职业判断应该建立在客观依据基础上并由企业各方面的负责人出具证明材料,企业的会计人员不应该、也不可能代替企业其他部门和人员的职业判断。     

Directors’ prior life experience and corporate donations: Evidence from China

We use a recent dataset of 16,082 firm-year observations from publicly traded Chinese firms to show that directors who have prior foreign study or work experience make more corporate donations, a result that supports the path dependency theory related to the effect of prior experiences on subsequent behaviors. The relationship between a director’s prior life experiences and corporate charitable contributions is robust across different types of ownership and industry. We show that corporate donations enable firms to have better access to bank loans, reducing their financial constraints. In addition, these directors appear to consume fewer perquisites, implying lower agency cost with corporate donations.     

Social norms and recognition in social fundraising campaigns: The moderating role of self-construal

Developing effective solicitation campaigns has become a priority for nonprofit organizations to raise funds. To do so, they have begun to introduce social information and recognition mechanisms in their campaigns to encourage donations, yet our current understanding of the effectiveness of these interventions is limited. This study intends to contribute to a better understanding of the effectiveness of these campaigns by investigating the role played by social norms, recognition, and their interplay in charitable giving. In addition, the study also investigates the extent to which these effects are moderated by self-construal, an important individual psychological trait. This empirical investigation conducted an experimental design between subjects on a sample of 261 participants. A two-stage correction approach was used to estimate two dependent variables. The effectiveness of social norms and recognition varies depending on the decision in play (whether to donate, or how much to donate) as well as on an individual's self-construal (independent or interdependent). Strategies that combine several of these mechanisms should take into account their objective, that is, whether it is focused on boosting symbolic support or on incentivizing significant contributions. This article contributes by demonstrating that the type of social norm and the type of recognition matter, as they produce significant different effects on both the donation decision and the donation amount.     

Gender gap,training and financial performance: evidence from public accounting industry

This study examines the effects of training on organization-level financial performance for male-owned and female-owned audit firms. We define audit firms whose auditors take professional training as non-violator firms and whose auditors do not take professional training as violator firms. Regression results indicate that financial performance of non-violator audit firms is better than that of violator firms. Male-owned audit firms are superior in financial performance to female-owned ones. Male-owned violator firms even outperform female-owned non-violator firms. In addition, the extent of financial performance effect of training in the female-owned audit firms is higher compared to the male-owned firms. Findings gained in this study indicate that gender-role stereotype dominates the determination of financial performance of Taiwanese audit firms due to the Chinese cultural values in social roles against women. This study extends prior studies on training and gender gap, contributing knowledge to the extant literatures.     

CFO对CEO职位的继任形式与继任效果研究——基于国有企业样本的FSQCA构型检验

财务型CEO是近来企业选择CEO的新趋势,但目前鲜有研究这一类型高管在哪种形式下继任才能得到好的继任效果。聚焦2015—2018年A股国有上市公司CFO继任CEO的变更事件,使用FSQCA的模糊集定性比较分析法研究CFO对CEO的继任形式和继任效果。研究发现,有三种CFO的继任形式将产生良好的继任效果,即监督扩张式、合作继承式、替换预防式。有两种继任形式将产生糟糕的继任效果,即替换风险式、替换代理式。研究表明,CFO的财务职业经历要成为绩效优势,依赖于前任CEO留任交接安排与财务特征组合而成的继任形式,它们作为不同的路径为财务型CEO取得良好的继任效果提供了便利。     

公司捐赠与经济理性——汶川地震后中国上市公司捐赠行为的再检验

中国公司捐赠主要是经理人员自利行为还是价值提升行为,文章利用"5.12汶川大地震"后上市公司的捐赠数据进行了检验。研究发现,消费者口碑敏感型行业公司和高毛利率公司,其捐赠比例更高、捐赠更及时、捐赠金额更大,而捐赠与否、捐赠及时性和捐赠力度还与公司盈利状况正相关。研究结论表明公司捐赠更多地体现了价值提升的理性动机。     

Volunteerism,compassion and religiosity as drivers of donations practices

• The topic of donations is one of high relevance and has been widely covered in contemporary marketing literature. It is a topic of interest to both theoreticians and practitioners alike, particularly due to its implicit links to fundraising activities and research. The reality of what makes an individual donor ultimately part with his money and give it away to a nonprofit organization is a hot contemporary topic. This study looks into the role of religiosity as a predictor of donations practices. Also volunteerism and compassion, two acts of pro‐social behaviour are analysed as predictors of donations practices. Using data collected from a survey of 612 charity donors in Portugal, the results show unequivocally that religiosity does influence donations practices, and so being a predictor of donations practices. Moreover, pro‐social behaviour is a predictor of donations practices when in the case of volunteerism, but not in the form of compassion.
• The findings are particularly useful for nonprofit organizations that want to attract and retain individual charitable donors and may also help to increase donation regularity, to obtain higher amounts, and donations both to religious and to secular organizations. Finally, it can be stated that the understanding of religiosity sheds light on knowledge about donations practices, and that this study also makes an important contribution to academia, as it is the first study conducted in Portugal that assesses the drivers of donations practices.

Copyright © 2015 John Wiley & Sons, Ltd.     

The Rules of the Game: Union Solicitation in the Twenty-First Century Workplace

Even though union membership has declined steadily over the last 20 years, unions are dramatically increasing their efforts to organize the workplace. As a consequence, union solicitation drives are on the rise. While the case law in this area is relatively settled, many managers in nonunion environments are generally unfamiliar with the federal case governing union solicitations. This article examines the federal case law surrounding union solicitation and provides some practical guidelines for managerial conduct for dealing with union solicitation drives. It also discusses future directions in an interconnect world.     

Leader–member exchange as a moderator of the relationship between employee–organization exchange and affective commitment

While there is some evidence on the outcomes of employee–organization exchange relationships and leader–member exchange (LMX) relationships, less is known about their combined role as predictors of employee outcomes. Relying on a recent conceptualization of social leader–member exchange (SLMX) and economic leader–member exchange (ELMX) as two separate dimensions of LMX, the present study explored whether SLMX and ELMX moderate the associations between organizational social and economic exchange and affective commitment. The main finding was that the association between organizational economic exchange and affective commitment is attenuated by SLMX. In addition, a positive association between intrinsic motivation and affective commitment was also unveiled, suggesting that affective commitment is not only determined by the prosocial motivation emanating from social exchange relationships, but also from the intrinsic motivation inherent in the work itself.