Effect of Charitable Giving : Donors’ Choice of Governance
DOI:
https://doi.org/10.14738/assrj.411.3238Keywords:
Charities and Non-profit organisations (NPOs), Corporate Governance, Donors, ComplianceAbstract
This study examines how the governance of the Non-Profit Organizations and Charities (NPOs) affect the charitable giving of donors using the regression model and comparing it with the structural equation model. Samples are collected in Singapore and donors’ views are examined. To test the donors’ choice of governance, compliance to governance is taken to be the dependent variable against four independent variable of corporate governance that is roles and responsibilities, information disclosure, accountability and board’s processes. Donors largely agreed that these components are fundamental to good governance and are main contributors to their donations and trust; they would place with the charities and NPOs. Social responsibility and accountability seemed to have a negative influence on the compliance to governance as donors believe that compliance to such governance process will no longer be important if NPOs and charities are proven to be socially responsible and accountable.
References
References:
Asha, Stewart, J. F, Sulaiman. A, Ng.C (2012), Corporate Disclosure on the Internet: The case of Australian State Government Department, Australian Journal of Public Adminstration, 7/(4), 440-456
Bain.com. (2017). Design Principles for a Robust Operating Model. [online] Available at: http://www.bain.com/publications/articles/design-principles-for-a-robust-operating-model.aspx
Berle, A. A and means, G.C (1932) The Modern Corporation and Private Property, New York: Macmillan
Bloomquist, K. (2015). Radicalizing Reformation in North America Today?. Dialog, 54(4), pp.309-313.
Boslaugh, S. (2013). Statistics in a Nutshell. 1st ed. Beijing u.a.: O'Reilly.
Callen, J., Klein, A. and Tinkelman, D. (2003). Board Composition, Committees, and Organizational Efficiency: The Case of Nonprofits. Nonprofit and Voluntary Sector Quarterly, 32(4), pp.493-520.
Carlson, D. (2011). Trends and Innovations in Public Policy Analysis. Policy Studies Journal, 39, pp.13-26.
Charities.gov.sg. (2011). Archived Press Releases. [online] Available at: https://www.charities.gov.sg/Publications/Pages/Archived-Press-Releases.aspx
Chokkalingam, T. and Ramachandran, T. (2015). The Perception of Donors on Existing Regulations and Code of Governance in Singapore on Charities and Non-Profit Organizations – A Conceptual Study. Asian Social Science, 11(9).
Colton, James A and Bower, Keith M.(2002), Some Misconceptions about R2 - Minitab. EXTRAOrdinary Sense (ISSSP Newsletter), August 2002
Cornforth, C. (2003), The Governance of Public and Non-Profit Organisations, What do boards do? Routledge, London.
Deloitte (2013), The Effective Not-for-Profit Board A value-driving force, 5-26
Gramling, A. A., Maletta, M. J., Schneider, A., & Church, B. K. (2004). The role of the internal audit function in corporate governance: A synthesis of the extant internal auditing literature and directions for future research. Journal of Accounting Literature, 23, 194-244.
Herman, R. and Renz, D. (2000). Board Practices of Especially Effective and Less Effective Local Nonprofit Organizations. The American Review of Public Administration, 30(2), pp.146-160.
McCabe, A. (2009). Governance Practices of National Nonprofit Bodies and National Networking Organisations in South Africa Nonprofit Organisations: Principles and Practices. Community Development Journal, 45(1), pp.138-140.
Millesen, Judith L. Miller( 2016), Understanding the Behavior of Nonprofit Boards of Directors: A Theory-Based Approach [online] Available at: http://journals.sagepub.com/doi/abs/10.1177/0899764003257463
Laursen, G. and Thorlund, J. (2010). Business analytics. 1st ed. Hoboken, N.J.: Wiley.
Preston, J. and Brown, W. (2004). Commitment and performance of nonprofit board members. Nonprofit Management and Leadership, 15(2), pp.221-238.
Prowse, S. (1998). Angel investors and the market for angel investments. Journal of Banking & Finance, 22(6-8), pp.785-792.
Rhode, D. and Packel, A. (n.d.) (2010) Diversity on Corporate Boards: How Much difference Does Difference Make? SSRN Electronic Journal.
Rosenthal, Lesley (2012), Nonprofit Corporate Governance: The Board’s Role. [online] Available at: https://corpgov.law.harvard.edu/2012/04/15/nonprofit-corporate-governance-
Shields, T. (2007). Governance as Leadership: Reframing the Work of Nonprofit Boards20074Richard P. Chait, William P. Ryan, Barbara E. Taylor. Governance as Leadership: Reframing the Work of Nonprofit Boards. New Jersey: Wiley & BoardSource 2005. 198 pp. ISBN: 0‐471‐68420‐1. Leadership & Organization Development Journal, 28(2), pp.191-192.
Stephen P. Osborne (2005) , Chris Cornforth– “The Governance of Public and Non-Profit Organisations”
Stone, M. and Ostrower, F. (2007). Acting in the Public Interest? Another Look at Research on Nonprofit Governance. Nonprofit and Voluntary Sector Quarterly, 36(3), pp.416-438.
Thomas Sprecher (2010), Switzerland: the Swiss Foundation Code 2009—from corporate governance to foundation governance; Trusts & Trustees (2010) 16 (6): 523-532.
Downloads
Published
How to Cite
Issue
Section
License
Authors wishing to include figures, tables, or text passages that have already been published elsewhere are required to obtain permission from the copyright owner(s) for both the print and online format and to include evidence that such permission has been granted when submitting their papers. Any material received without such evidence will be assumed to originate from the authors.
