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。     

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.     

The dark side of solidarity: social norms and social relations in the aftermath of strikes

This paper studies how employees anticipate change in social relations after a strike in their organisation. We hypothesise that two group norms affect employees' fear that a strike deteriorates the social relations with their colleagues. We distinguish between two different norms associated with a collective action problem such as a strike. A ‘solidarity norm’ prescribes that workers should participate in collective protest when called for. A ‘free rider punishment norm’ describes whether and how violators of the solidarity norm should be treated. While the former itself theoretically does not impact intra‐group social relations, the latter one does. We test our hypotheses on a data set of 468 Dutch union members. Adherence to the free rider punishment norm significantly increases a fear for deterioration of social relations with colleagues after a strike, while adherence to the solidarity norm does not. We also find a moderating effect of expected proportion of strikers. The results are discussed with reference to industrial relations theory and mobilisation theory, further probing into mechanisms that relate social norms to the (anticipated) costs of participation and the quality of social relations after a strike.     

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.     

Payroll giving in the UK: donor incentives and influences on giving behaviour

Payroll giving became tax effective in 1987. Since then, it has grown steadily, but has never reached the success of payroll giving in the USA, where it accounts for the highest yielding and lowest cost form of fundraising. This paper looks at payroll giving in the UK and reports the findings of a large scale survey of payroll givers. It also examines tax reliefs in encouraging giving through the payroll, and the role of stakeholders in such charities, companies and agency charities. Copyright © 2002 Henry Stewart Publications     

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.     

Emotion and power (as social influence): Their impact on organizational citizenship and counterproductive individual and organizational behavior

Emotion and power as manifested in forms of social influence have been studied throughout millennia, and have recently enjoyed intense scientific scrutiny. However, their joint effects on important classes of discretionary behaviors in work organizations have not been well elaborated. This paper provides a theoretical framework derived from past research within which these joint effects are described, and offers hypotheses to guide future research. A primary theme is that emotion and social influence, when considered at individual, dyadic and organizational levels, have a reciprocal causal relationship and jointly affect organizational behavior, especially behavior that is largely discretionary, including organizational citizenship and counterproductive work behavior (OCB and CWB), as well as counterproductive organizational behavior (COB).     

Toward 2000 and beyond: charitable and social change giving in the new millennium. Part 3

Commissioned by Craver, Mathews, Smith & Company (CMS), this study takes an in-depth look at donors to charitable and progressive social change organizations at the close of the 20th century. As a follow-up to the benchmark donor study sponsored by CMS in 1990, the current research allows for some basic comparisons between donors at the beginning and end of the decade.     

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.     

Corporate giving in the USA: a model for meeting Russia's expanding social needs?

In the USA, corporations make substantial contributions to public‐serving organisations with no expectation of financial gain. This paper explores the factors that have encouraged corporate giving in the USA and compares them to circumstances in the emerging capitalist economy of Russia. The outlook for the emergence of a corporate giving model in Russia similar to that of the USA is poor, but improving. To make it work, organisational recipients of corporate generosity need to trust their benefactors, and corporations need to believe that their contributions of surplus profits make good business sense. Copyright © 2004 Henry Stewart Publications     

Rules of the game: constructing norms of influence,subordination and constraint in IT planning

This paper examines how norms develop and influence the planning of technological and organizational change. A case study highlights the influences of a broadly held management innovation as it is introduced into an existing organizational culture, demonstrating how norms play a role in attempts to introduce technical and management innovations. In the case, three sources of normative structuring—business process re-engineering, the consultant, and the target organization's business environment—converged to create new rules defining how to conceptualize the problem space, the appropriate ways to approach problems, who had actionable authority and how ideas were to be expressed. The emergent normative context trapped the group in a malfunctioning process and eliminated opportunities to question the process or to suggest alternative directions. This case highlights how analyzing normative systems holds promise to improve scholarly understanding of organizational technologies and to refine managerial tools for technological and organizational innovation.     

Parenthood and the earnings of married men and women

We use longitudinal data to examine the relationship between parenthood, wages, and hours worked for married men and women. We find evidence of negative selection into parenthood, substantial child-related reallocations of time within the household, and heterogeneity in the effects of children on household behavior. In households in which the wife experiences an interruption in employment, mothers' wages and hours worked fall, while fathers' hours and wages increase. In households in which the mother remains continuously attached to the labor force, however, there is no evidence of a wage decline for mothers, and the hours worked by fathers decrease substantially.     

强制、社会规范和会计诚信缺失的行为分析及启示

近年来出现的会计诚信缺失现象,引起了政府和社会各界高度关注。会计造假折射出会计人员职业道德存在严重滑坡。本文试图应用心理学、行为学的方法将会计人员分为不同层次,并扩展“成本—效益”模型,分别从强制和社会规范角度对不同层次会计人员造假行为进行分析,以寻求治理会计诚信缺失的对策。     

The giving standard: conditional cooperation in the case of charitable giving

• In this study, we make a first attempt to investigate the mechanisms of conditional cooperation in giving outside experiments, using retrospective survey data on charitable giving (the Giving the Netherlands Panel Study 2005 (GINPS05, 2005 ; N = 1474)). Our results show that in the case of door‐to‐door donations, social information affects perceived social norms for giving and, through this perception, influences the level of actual donations. The effect of social information on actual door‐to‐door donations is fully mediated by perceived social norms for giving. Furthermore, we found empirical support for the giving standard hypothesis. People in different income categories donate roughly the same amounts in separate instances (they use the same social information), and as a result people in lower income households donate a higher percentage of their income to charitable organizations.

Copyright © 2010 John Wiley & Sons, Ltd.     

Older men: the groom price of migrating Eastern European women

One type of economic behaviour in the marriage market is trading off the desired age of partner against other benefits. This paper demonstrates the presence of this effect using samples of females seeking partners from the UK and women from Eastern Europe marrying to migrate to the UK. It is found that the age of man deemed acceptable is substantially greater for women moving from the poorer to the richer economy.     

Gender,social salience,and social performance: how women pursue and perform in social ventures

Abstract

We investigate how women that start organizations contribute to the creation of social value in communities and society. We draw on theory from gender self-schemas and social identity theory to explain how women with a female gender-self schema have a natural inclination to create organizations with social goals and intentions in mind. We label these social goals and intentions as social salience and draw on goal theory and existing understandings on intentions to explain how the presence of a social salience in an organization is related to the social performance of their organization. Utilizing structural equation modeling, we show that gender positively influences social salience that subsequently has a positive relationship with the social performance of the organization. We also show that social salience fully mediates the relationship between gender and social performance implying that gender alone is not enough to explain the social performance of an organization. We conclude by highlighting the implications, contributions, and future research that result from our findings.     

A model for the influence of social interaction and social support on female expatriates' cross-cultural adjustment

This paper offers a model to describe the way in which female expatriates develop relationships and utilize those relationships to become cross-culturally adjusted. This model includes three predictive components affecting cross-cultural adjustment. The first includes the factors affecting whether a woman is able to form relationships on the expatriate assignment. These antecedents can include the female expatriate's personality, the cultural norms towards women, her language skills and the availability of possible opportunities for interaction. The second component includes the various sources of social interaction and social support (e.g. family members, and host national colleagues). The third component describes the nature of a female expatriate's social interaction and social support (e.g. emotional, informational and instrumental). Practical considerations for multinational organizations sending female expatriates are offered.     

First‐year donation behavior and risk of supporter lapse

• In this research, we explore supporter lapse behavior after making first‐year donations to a nonprofit organization. We argue that two observable variables — the monetary amount of first gift at sign‐up and the number of gifts given in the first year of the support relationship — can be used to approximate the level of commitment to supporting the organization and to predict likelihood of lapse in subsequent years. The reasoning is that the two variables are indications of the psychological resources as well as the financial resources expended in reaching donation decisions. The research hypotheses were tested using fundraising data extracted from the databases of two leading US‐based nonprofit organizations. Results indicate that both variables had significant effects. Interestingly, the number of gifts given in the first year of the support relationship had a much bigger effect than the dollar amount of the gift at sign‐up: In one organization, supporters who donated more than one gift in the first year were 39% less likely to lapse in subsequent years compared with their one‐gift counterparts, while a tenfold increase in the dollar amount of the first gift at sign‐up (e.g., from $10 to $100) predicted only 4% decrease in the lapse likelihood in subsequent years. Insights from this research may help to build better practices of supporter base management in “low‐touch” fundraising programs for attracting, building relationships with, and sending appeals to supporters.

Copyright © 2016 John Wiley & Sons, Ltd.