How Do Government Grants Affect Nonprofit Financial Effectiveness? The Mediation Role of Process Accountability

被引：7

作者：

Lee, Jeongyoon ^{[1
]}

Park, Young Joo ^{[2
]}

Gong, Xi ^{[3
]}

机构：

[1] Univ Kentucky, Martin Sch Publ Policy & Adm, 425 Patterson Off Tower, Lexington, KY 40506 USA

[2] Univ New Mexico, Sch Publ Adm, Albuquerque, NM 87131 USA

[3] Univ New Mexico, Dept Geog & Environm Studies, Albuquerque, NM 87131 USA

来源：

ADMINISTRATION & SOCIETY | 2023年 / 55卷 / 01期

关键词：

process accountability; financial effectiveness; government grants; nonprofit-government relationship; PERFORMANCE ACCOUNTABILITY; REVENUE DIVERSIFICATION; RESOURCE DEPENDENCE; ORGANIZATIONS; DETERMINANTS; GOVERNANCE; IMPACT; RESPONSIVENESS; DISCLOSURE; SERVICES;

D O I：

10.1177/00953997221112824

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

This study examines the role of process accountability in the association between government grants and nonprofit financial effectiveness. Using the Internal Revenue Service Form 990 from 2013 to 2017, our mediation analyses find that government grants make nonprofits accountable for their processes. However, process accountability can deteriorate nonprofit financial effectiveness and suppress the positive relationship between government grants and nonprofit financial effectiveness. We uncover the underlying mechanism by which government grants affect nonprofit financial efficacy and suggest that too much emphasis on process accountability may hamper the benefits of government support toward nonprofit service provision and financial effectiveness.

引用

页码：122 / 157

页数：36

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