The antecedents and consequences of charitable donation heterogeneity on social media

This study claims that donating is a rational behavior that balances altruism and self‐interest; therefore, the frequency and magnitude of donating are picked as crucial criteria to classify different crowdfunders because both of them reflect the rationality of donating. This study identifies 6 clusters of crowdfunders and explores the antecedent variables of the typology based on self‐system theory, as well as reveals the social influence of different types of crowdfunders. Data of the crowdfunders (n = 13,868) were collected from “Micro Philanthropy,” a popular SNS crowdfunding platform for charity in China. Social Network Service (SNS) profile information such as network features, social interaction features, and the identity of users was found to be significantly related to the typology. Active donors and bounteous donors are more influential than other donors in absorbing the attention of SNS users and attracting new donors.     

Workplace bullying and intention to leave: the moderating effect of perceived organisational support

This study examined whether perceived organisational support (POS) moderates the relationship between workplace bullying and victims’ intention to leave. Based on data from 335 schoolteachers, a hierarchical regression analysis using the product term revealed that POS moderates the effects of bullying on intention to leave. Furthermore, a series of univariate regression analyses revealed that the effects of bullying on intention to leave were significant with lower levels of POS but were non‐significant with higher levels of POS. Several implications for future research and policy are drawn from the findings.     

Rhetorical framing: examining the message structure of nonprofit organizations on Twitter

• All organizations must persuade stakeholders that they are worth supporting. Organizations need donors to give, volunteers to volunteer, consumers to purchase, and general support for public funding. Because Twitter messages are restricted to 140 characters or less, organizations' message structures must be clearer and may employ traditional rhetorical techniques such as ethos, pathos, and logos, to garner support and promote action. By using content analysis, the tweets of eight charitable organizations from diverse sectors were analyzed for rhetorical content, type of communication such as two-way symmetrical or two-way asymmetrical communication, and positive or negative message frame, for one calendar month. Results of this study found that 60% of tweets employed rhetorical strategy and the majority of tweets included a positive message frame. Moreover, each of the three broad functional areas defined by Lovejoy and Saxton (2012) used ethos, pathos, and logos to differing degrees. Based on results, proposed expansions of the functional areas are also discussed. Copyright © 2014 John Wiley & Sons, Ltd.

     

Patterns of telecommuting and their consequences: Framing the research agenda

While there are over 7 million telecommuters in the U.S. today, there has been little empirical research and virtually no theoretical work on telecommuting. Drawing from the literatures on contingent employment, job design and social isolation, this article presents a theoretical framework for understanding how different constellations of telecommuting arrangements and job characteristics lead to different patterns of employee attitudes and behaviors. After presenting a series of propositions, the article concludes with suggestions for the empirical testing of these propositions and a discussion of the implications for management practice.     

Exploring the role of charitable ethnocentrism and donation motives in international giving: Empirical evidence from Germany

The purpose of this study is to contribute to a better understanding of the drivers of international giving intention by examining the joint effect of ethnocentrism and donation motives. More specifically, this study analyzes the direct effect of charitable ethnocentrism on the intention to give to international causes. Additionally, the study investigates the moderating effect of charitable ethnocentrism on the relationships between donation motives and the intention to donate to international causes. This study's findings indicate that ethnocentric donors are less willing to donate to international causes. Moreover, the study results show that the effects of egoistic and tax-saving donation motives vary across different levels of charitable ethnocentrism: charitable ethnocentrism enhances the effect of the egoism motive on international donation intention, whereas the effect of the tax-saving motive on international giving intention is mitigated. Based on the empirical findings, this study discusses implications for theory and practice along with study limitations and avenues for future research.     

Mentoring functions and turnover intention: the mediating role of perceived organizational support

Despite an increasing number of studies investigating the effects of mentoring on employee work outcomes, limited attention has been placed on the relationship between mentoring functions and turnover intentions. In this study, we examined the relationship between mentoring functions and turnover intentions, and the mediating role of perceived organizational support (POS) on this relationship. Using data collected from 176 employees in three Chinese banks, we found that POS partially mediated the relationship between mentoring functions and employees' turnover intentions.     

Refining the linkage between perceived capability and entrepreneurial intention: roles of perceived opportunity,fear of failure,and gender

This study refines the relationship between perceived capability and entrepreneurial intention by considering the mediating roles of perceived opportunity and fear of failure and the moderating role of gender. A moderated mediation framework is developed on the basis of perspectives of the cognitive phenomenon of categorization and the social role theory. Two samples of Taiwan and China obtained from the database released by Global Entrepreneurship Monitor were used to test the hypotheses. A logistic regression analysis followed by a bootstrap approach reveals several interesting results. First, perceived capability positively affects entrepreneurial intention through perceived opportunity; this indirect linkage is stronger in China than in Taiwan. Second, compared with the fear of failure, perceived opportunity has a stronger mediating effect in linking perceived capability and entrepreneurial intention. This difference is more remarkable in China than in Taiwan. Third, gender partially moderates the mediating effect of perceived opportunity. Specifically, perceived capability has a stronger indirect effect on entrepreneurial intention through perceived opportunity among men than among women in Taiwan; however, the difference is not significant between men and women in China. In addition, age negatively affects perceived opportunity and entrepreneurial intention.     

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 Relevance of Mission Statements: Analysing the antecedents of perceived message quality and its relationship to employee mission engagement

Although mission statements are deemed effective tools for communicating the goals of public organizations, there is a dearth of research examining how employees perceive mission statements and their effect. Data from 1,418 employees of a Belgian public organization indicate that although perceived mission statement quality and employee mission engagement are positively related, individual acceptance of the mission statement varies within the analysed organization and can be, partially, explained by cognitions and attributes of the message receiver (hierarchical position, perceived self-efficacy and person–organization fit), and employee cognitions regarding the message sender (behavioural integrity) and the message (mission ambiguity).     

Group diversity and decision quality: Amplification and attenuation of the framing effect

Do groups make better judgments and decisions than individuals? We tested the hypothesis that the advantage of groups over individuals in decision-making depends on the group composition. Our study used susceptibility to the framing effect as a measure of decision quality. Individuals were assigned to one of two perspectives on a choice problem. The individuals were asked to indicate their individual preference between a risky option and a risk-free option. Next, they were asked to consider the same (or a related) choice problem as a group. Homogeneous groups were composed of similarly framed individuals, while the heterogeneous ones were composed of differently framed individuals. In comparison to individual preferences, the homogeneous groups’ preferences were polarized, and thus the framing effect was amplified; in contrast, the heterogeneous groups’ preferences converged, and thus the framing effect was reduced to zero. The findings are discussed with regard to group polarization, the effects of heterogeneity on group performance, and the Delphi forecasting method.     

Antecedents and consequences of the perceived adjustment of Japanese expatriates in the USA

The present study was designed to better understand the antecedents and consequences of expatriate adjustment in an international assignment. The researchers surveyed Japanese expatriates assigned to the United States. Structural equation modeling was utilized to test our hypotheses and model. The results indicated that previous knowledge of the host country, language proficiency, willingness to communicate and perception of the novelty of the host culture were differentially related to expatriates' adjustment to the host country. General and work adjustments were negatively related to expatriates' intent to return early. In addition, interrelationships among the adjustment dimensions were examined and the results indicated that general adjustment leads to work adjustment, which, in turn, influences interactional adjustment. Implications for future research are presented.     

We the living: the effects of living and deceased donor stories on charitable bequest giving intentions

Choosing messages to encourage charitable bequest giving may be particularly challenging given sensitivity to personal mortality reminders. Previous research suggests that people often react to mortality reminders with avoidance, including distancing themselves from those associated with death. We compare the effects of otherwise similar living and deceased bequest donor stories on subsequent intentions to leave a charitable bequest. Although both story types significantly increased subsequent intentions to leave a charitable bequest, living donor stories consistently outperformed otherwise identical deceased donor stories. Fundraisers may do well to emphasize stories of living planned bequest donors and de‐emphasize death and the deceased in charitable bequest fundraising messaging. Copyright © 2016 John Wiley & Sons, Ltd.     

Segmenting the Belgian charitable sector: The impact of environmental factors on households' generosity

Research on charitable giving has known a renewed interest over the last years. Despite a recent evolution, the literature remains predominantly Anglo‐Saxon, and studies are consequently conducted in societies marked by a strong charitable giving culture. In that respect, donors are generally considered as isolated individuals, and the impact of social and environmental factors such as public policies, institutional specificities, and punctual events is often underestimated. Moreover, research on generosity often suffers from the absence of reliable data, free of desirability bias. Based on fiscal data of tax returns and gift tax returns provided by the official Belgian statistics bureau, this research investigates individual donating behaviors while considering the influence of environmental determinants on generosity. More specifically, we empirically assess the generosity of Belgian households over a period of 8 years marked by natural disasters, massive calls for public generosity, and changes in tax policies. Among other things, we qualify the results of previous research on the role of age and open the debate on the role of household composition as a variable for segmenting donors. Finally, we propose leads for future research in order to stimulate further academic effort on the topic.     

Crisis spillover of corporate environmental misconducts: The roles of perceived similarity,familiarity, and corporate environmental responsibility in determining the impact on oppositional behavioral intention

Negative impact of a firm's environmental misconduct can spread to other firms under the same category due to stakeholders' categorization. Such problem implies a sociocognitive process that has yet to be explored. Therefore, this study extends the current literature by exploring how interfirm similarity affects the spillover effects through stakeholders' engagement. We propose that interfirm similarity can be perceived by stakeholders as a categorization standard, which can lead to their opposition to other firms. Spillover of misconduct is caused by the decreasing stakeholders' trust, wherein the negative effect is contingent upon stakeholders' perceptions. A questionnaire study is conducted to investigate how people resist an innocent firm in China when a chemistry firm experienced an explosion accident. Our findings confirm that interfirm similarity increases stakeholders' opposition to the innocent firm by decreasing their trust. However, the negative effect is alleviated when the innocent firm is perceived as highly environmentally responsible. Our work contributes to the crisis spillover literature and carries important implications for the management of innocent firms that may lose from an industry peer's misconduct.     

“I'll donate money today and time tomorrow”: The moderating role of attitude toward nonprofit organizations on donation intention

Across two experiments, this study provides support for the concept that money and time are marked by psychologically distinct constructs. As temporal distance increases, preferences are more likely to be based on the value associated with a high‐level construal of options than the value associated with a low‐level construal of options. That is, as potential contributors are asked to donate later, high‐level featured resources (i.e., time) take focal precedent over low‐level ones (i.e., money) in judging preference for donation methods. This study also found that the match effect between temporal distance and construal level holds only when the level of attitude toward nonprofit organization (NPO) is relatively favorable. However, donation intention is enhanced under mismatch conditions when the level of attitude is less favorable. That is, when potential contributors hold relatively less favorable attitudes toward the NPO, those who are requested to make an expediting decision of donation are more likely to have higher intention to donate with a high‐level construal resource. This study attributed the finding to the shift of people's focal resource through their level of attitude toward the NPO.     

The impacts of perceived moral obligation and sustainability self‐identity on sustainability development: A theory of planned behavior purchase intention model of sustainability‐labeled coffee and the moderating effect of climate change skepticism

This study sought to elucidate the antecedents that may influence the effect of people's purchase behavior on the Earth's sustainable development. It included people's perceived moral obligation and sustainability self‐identity in the theory of planned behavior (TPB) model to investigate attitudes among the Taiwanese public's attitude toward purchasing sustainability‐labeled coffee and their purchase intentions. The moderating effect of climate change skepticism is also considered in this study. A total of 745 nationwide and self‐reported questionnaire valid data was collected in Taiwan. Hierarchical and moderated regression analysis results indicated that the components of the TPB model had positive influences on the public's purchase intention. The public's perceived moral obligation and sustainability self‐identity, proposed for inclusion in the TPB model, had significant and positive influences on purchase intention. The extended TPB model has higher explanatory power than that of the original model. The positive relationship between sustainability self‐identity and intention to purchase sustainability‐labeled coffee was moderated by climate change skepticism. This study provides marketers and the players in the supply chain with a comprehensive framework for understanding the influence of perceived moral obligation and sustainability self‐identity on purchase intention toward sustainability‐labeled products. In addition, this study responds to a call for a more thorough investigation of the effect of people's skepticism about climate change in the context of ethical and sustainable consumption decision‐making processes.     

关于捐赠和买赠的会计分析

捐赠是企业日常非生产经营的重要活动之一,有利于提高企业之间的信赖和互助,也是企业履行社会责任的良好方式。而买赠是企业与企业在相类似的业务之间竞争的手段之一。企业在开展捐赠、买赠活动时,财务人员需要注意区分做好相关的会计处理工作。     

Renewable energy and negative externalities: The effect of wind turbines on house prices

In many countries, wind turbines are constructed as part of a strategy to reduce dependence on fossil fuels. In this paper, we measure the external effect of wind turbines on the transaction prices of nearby houses. A unique Dutch house price dataset covering the period 1985–2011 is used, as well as the exact location of all wind turbines that were built in the Netherlands. Using a difference-in-differences methodology we find a 1.4% price decrease for houses within 2 km of a turbine. There is also evidence for anticipation effects a few years before placement of a turbine. The effect is larger for taller turbines and in urban areas. Especially the first turbine built close to a house has a negative effect on its price.     

Exploring the black box in Spanish firms: the effect of the actual and perceived system on employees' commitment and organizational performance

Several studies in strategic human resource management have described a relationship between people-management practices and organizational performance. However, the mediating processes that explain such a relationship remain unexplored. This study examines how both the actual people-management system (assessed by managers) and the perceived system (assessed by employees) influence employees' commitment, and how this in turn contributes to employee and organizational outcomes. Multilevel analyses of a sample of 732 employees from 26 Spanish small and medium-sized enterprises (SMEs) supported a model in which employees' commitment mediates between the actual system and unit-level absenteeism, which in turn has an effect on productivity. Results also showed the importance of the perceived system in attempting to understand the true effect of the actual system on employees' commitment to the organization.