دانلود مقاله اثر اطلاعات و کیفیت حسابداری بر تأمین مالی دولت برای سازمان غیرانتفاعی
چکیده
مقدمه
نظریه و فرضیه ها
طراحی پژوهش
نتایج
نتیجه گیری
منابع
Abstract
Introduction
Theory and Hypotheses
Research Design
Results
Conclusions
References
چکیده
ما بررسی می‌کنیم که چگونه دولت‌ها از اطلاعات حسابداری، به‌ویژه نسبت‌های اداری، در تصمیم‌گیری‌های خود در مورد تأمین مالی سازمان‌های غیرانتفاعی (NPO) استفاده می‌کنند. با استفاده از داده‌ها در محیط کانادا، متوجه می‌شویم که وقتی برای اولین بار به سازمان‌های غیر دولتی کمک مالی می‌کنند، دولت‌ها پایداری سازمان‌های غیرانتفاعی را در نظر می‌گیرند و تا زمانی که این نسبت‌ها کمتر از میزان پیشنهادی دولت باشد، احتمالاً به سازمان‌های غیر دولتی با نسبت‌های اداری نسبتاً بالا کمک مالی می‌کنند. آستانه. در تصمیم‌گیری‌های بعدی برای تأمین مالی، دولت‌ها تمایل دارند نسبت‌های اداری را نادیده بگیرند و برای تمدید بودجه (های) بعدی، به سازمان‌های غیر دولتی که قبلاً تأمین مالی شده‌اند، پایبند باشند. ما همچنین دریافتیم که دولت‌ها به نسبت‌های حسابداری با کیفیت پایین با کاهش احتمال و ارزش وجوه اعطایی واکنش نشان می‌دهند و این واکنش در تأمین مالی اولیه بیشتر از بودجه (های) بعدی است. پیامدهای عملی و سیاسی این یافته ها مورد بحث قرار می گیرد.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
Abstract
We examine how governments use accounting information, specifically administrative ratios, in their decisions regarding the funding of nonprofit organizations (NPOs). Using data in the setting of Canada, we find that when funding NPOs for the first time, governments consider NPOs’ sustainability and are more likely to award funds to NPOs with reasonably high administrative ratios, as long as these ratios are below the government-suggested threshold. In subsequent funding decisions, governments tend to ignore administrative ratios and stick with previously funded NPOs to extend subsequent funding(s). We further find that governments react to low-quality accounting ratios by reducing the likelihood and the value of funds awarded, and this reaction is more pronounced at initial funding than at subsequent funding(s). The practical and policy implications of these findings are discussed.
Introduction
Governments channel significant amounts of funds to nonprofit organizations (NPOs) through contracts and direct grants (Suarez, 2011; Witesman & Fernandez, 2013). For instance, the total amount of U.S. federal government grants to NPOs was approximately $497 billion in 2015 (Steuerle et al., 2017). The amount of government grants is also substantial in Canada, where more than $184 billion was granted to NPOs in 2017 (Blumberg, 2019). Governments claim that they consider NPOs’ accounting information, especially administrative ratios, when selecting an organization to award funds (Ashley & Van Slyke, 2012; Imagine Canada, 2016). An administrative ratio represents the proportion of an organization’s revenues allocated to administrative operations, which can include rent, utilities, management systems, or administrative salaries. These expenses are perceived by governments as the ‘‘price’’ of obtaining a dollar’s worth of program output (Weisbrod & Dominguez, 1986).
Conclusions
NPOs’ role in the delivery of public services is well documented and recognized (Bryce, 2006; Suarez, 2011), and many of their services rely on government funding through contracts and direct grants (Suarez, 2011; Witesman & Fernandez, 2013). In other words, the effectiveness of government funding processes determines whether governments are capable of meeting and serving the needs of the people when essential services are provided by NPOs. Governments rely on a variety of information to make their funding decisions. A commonly used source is publicly available financial information, particularly administrative ratios. Governments arguably prefer low administrative ratios, as low administrative ratios indicate a higher level of accountability and suggest that NPOs spend a greater amount of resources delivering programs and services.
H1a Governments are more likely to award funds and grant a larger amount of funds to NPOs with reasonably high administrative ratios at first-time funding
H1b Governments are less likely to award funds and grant a smaller amount of funds to NPOs with higher administrative ratios at subsequent funding(s)
H2a Governments are less likely to award funds and grant a smaller amount of funds to nonprofit organizations when administrative ratios are judged to be of low quality
H2b Governments’ negative reaction to low-quality administrative ratios is more pronounced at first-time funding than at subsequent funding(s)