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1 – 10 of 299
Article
Publication date: 1 August 2020

Mirae Kim and Dyana P. Mason

Many empirical studies have focused on whether public funding leverages (crowds in) or discourages (crowds out) private giving behavior, finding mixed results. Recent studies…

Abstract

Purpose

Many empirical studies have focused on whether public funding leverages (crowds in) or discourages (crowds out) private giving behavior, finding mixed results. Recent studies suggest the need to examine how nonprofits adjust their fundraising efforts after experiencing cuts or increases in government funding, which can then influence donor behavior.

Design/methodology/approach

In this study, the authors conduct an online survey experiment with nonprofit managers to test how nonprofits respond to changes in government funding.

Findings

The authors find some evidence that nonprofit organizations would change their fundraising expenses when facing cuts in government funding, yet the authors also find that the change could be either to increase or decrease fundraising spending. Since decisions are made by executive directors, the study also considered how executive personality type as maximizers or satisficers may interact with institutional and environmental constraints in decision-making. When funding goals are met, executives tend to behave as “satisficers” and are unlikely to make significant changes, even when their individual personality is more consistent with being a “maximizer.”

Research limitations/implications

The authors find these results to be the reflection of the current environment in which many nonprofits operate, characterized by pressures to keep operating costs low. The results of the experiment have implications for both funding agencies and nonprofits that strive to enhance the capacity of nonprofit services.

Originality/value

This study is the first attempt to untangle the multilayered relationships between government funding, fundraising, leader preferences and personalities, and donations using an experimental approach with current nonprofit leaders.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 4
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 1 March 2016

Mirae Kim and Cleopatra Charles

The DataArts dataset, although it covers mostly arts organizations, has emerged as an alternative source of data for nonprofit research. Most existing studies use the IRS 990…

Abstract

The DataArts dataset, although it covers mostly arts organizations, has emerged as an alternative source of data for nonprofit research. Most existing studies use the IRS 990 data, which is considered a reliable source for research. We evaluate the reliability of the DataArts dataset by comparing the consistency of the values reported to the DataArts Cultural Data Profile (CDP) and to the 990 forms. We: 1) examine correlations between the same measures in each dataset, 2) assess the cumulative distribution of differences between the two datasets and 3) compare the results of the same empirical model conducted with the DataArts dataset and 990 data, respectively. We conclude that the DataArts dataset is an adequate and reliable source of financial and performance information, but researchers should be aware of a few limitations.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 28 no. 3
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2015

Cleopatra Grizzle, Margaret F. Sloan and Mirae Kim

Although operating reserves can aid nonprofit organizations in alleviating periods of fiscal stress, they are not widely used. This study examines organizational factors that…

Abstract

ABSTRACT

Although operating reserves can aid nonprofit organizations in alleviating periods of fiscal stress, they are not widely used. This study examines organizational factors that impact the level of operating reserves in nonprofit organizations. It also explores the relationship of operating reserves with organizational demographics and financial health variables using a six-year (1998-2003) unbalanced panel regression model containing 460,437 observations. Findings demonstrate a positive relationship between operating reserves and administration ratio, profit margin, operating margin, and organization age. Conversely, the size of operating reserves is negatively related to leverage ratio, donations, and organization size. Revenue diversification, however, shows a mixed relationship with operating reserves among different types of nonprofit indicating complexity in risk-reducing strategy. This study contributes to understanding factors relevant to the presence, or absence, of nonprofit operating reserves.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 27 no. 1
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 9 May 2023

Mollika Ghosh and ABM Shahidul Islam

The purpose of this study is to examine how “homefluencers” sponsored posts on millennial consumers' purchase intention in the international marketing sphere can be impacted in…

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Abstract

Purpose

The purpose of this study is to examine how “homefluencers” sponsored posts on millennial consumers' purchase intention in the international marketing sphere can be impacted in the new normal by drawing on source credibility, parasocial interaction (PSI) and persuasion knowledge model (PKM) theory.

Design/methodology/approach

This research applies structural equation modeling (SEM) and mediation analysis as the data analysis method using non-probability purposive sampling of a total of 217 local millennial Instagram and Facebook users, who have followed homefluencers sponsored posts in fashion-beauty, yoga-fitness and food sectors.

Findings

Based on hypothesis testing, advertising recognition strongly mediates purchase intention with the indirect effects of expertise and trustworthiness than attractiveness.

Research limitations/implications

This research extends the international marketing literature on source credibility, PSI, PKM and purchase intention theory in the new normal by proposing “Homefluencer's Endorsement Model for Purchase Intention” (HEMPI). Specifically, the mediating role of ad recognition of homefluencers sponsorship disclosure (#paidad, #sponsored), positively affects “change-of-persuasion meaning” on Instagram and Facebook, where research is rare.

Practical implications

This research provides valuable suggestions for global brand owners, consumers and authorities of Instagram and Facebook to consider post-COVID consumer behavior highlighting homefluencers sponsored collaboration.

Originality/value

The authors have contributed to the use of the source credibility model and PSI to identify the antecedents in determining how the homefluencer's effective sponsorship disclosure can positively activate ad recognition on millennial consumers' purchase intention in a crisis period from an international standpoint with the practical implications in post-COVID.

Book part
Publication date: 3 September 2021

Adrian Holliday

This chapter begins with the premise that much that has been considered ‘new’ within Centre-Western institutions of research and learning has already been there outside the West…

Abstract

This chapter begins with the premise that much that has been considered ‘new’ within Centre-Western institutions of research and learning has already been there outside the West but not recognised as such. A reconstructed ethnographic account, using creative non-fiction, of the experience of a doctoral student abroad in a Western university shows how she struggles to recover the unrecognised ‘new’ from her own deCentred past. The element of struggle is made harder by powerful Centre narratives of denial that she meets and also brings with her. This analysis follows a postcolonial, critical cosmopolitan approach informed by the social action theory of Max Weber. This is embodied in my grammar of culture, at the centre of which small culture formation on the go brings intercultural experience from the everyday past. However, this deCentred, hybrid, third-space process is constantly derailed and truncated by Centre discourses and narratives that seek to segment and rationalise learning and research processes within positivist and neoliberal structures and false essentialist conceptualisation of hybridity and third space. The chapter also addresses my own positionality as a Western researcher and educator and how I am able to write about the deCentred Self struggling against a divisive Centre Other. I claim insider knowledge of the workings of Centre structures and a neoliberal West as steward discourse that covertly Others beneath a seductive yet false veneer of well-wishing. My own interculturality is enriched by a personal struggle to find hidden realities. The reconstructed ethnographic account will therefore also demonstrate how false perceptions from the Centre make it difficult for all of us to arrive at deCentred understandings.

Details

Teaching and Learning in Higher Education: The Context of Being, Interculturality and New Knowledge Systems
Type: Book
ISBN: 978-1-80043-007-5

Keywords

Article
Publication date: 22 August 2024

Amanda Barany, Andi Danielle Scarola, Alex Acquah, Sayed Mohsin Reza, Michael A. Johnson and Justice Walker

There is a need for precollege learning designs that empower youth to be epistemic agents in contexts that intersect burgeoning areas of computing, big data and social media. The…

Abstract

Purpose

There is a need for precollege learning designs that empower youth to be epistemic agents in contexts that intersect burgeoning areas of computing, big data and social media. The purpose of this study is to explore how “sandbox” or open-inquiry data science with social media supports learning.

Design/methodology/approach

This paper offers vignettes from an illustrative youth study case that highlights the pedagogical prospects and obstacles tied to designing for open-ended inquiry with computational data science to access or “scrape” Twitter/X. The youth case showcases how social media can be taken up productively and in ways that facilitate epistemological agency, an approach where individuals actively shape understanding and knowledge-creation processes, highlighting the potentially transformative impact this approach might have in empowering learners to engage productively.

Findings

The authors identify three key affordances for learning that emerged from the illustrative case: (1) flexible opportunities for content-specific domain mastery, (2) situated inquiry that embodies next-generation science practices and (3) embedded computational skill development. The authors discuss these findings in relation to contemporary education needs to broaden participation in data science and computing.

Originality/value

To address challenges in current data science education associated with supporting sustained and productive engagement in computing-based data science, the authors leverage a “sandbox” approach – an original pedagogical framework to support open inquiry with precollege groups. The authors demonstrate how “big data” drawn from social media with high school-aged youth supports learning designs and outcomes by emphasizing learner interests and authentic practice.

Details

Information and Learning Sciences, vol. 125 no. 10
Type: Research Article
ISSN: 2398-5348

Keywords

Article
Publication date: 28 June 2019

Felice Matozza, Anna Maria Biscotti and Elisabetta Mafrolla

This paper aims to examine whether firms in polluting industries improve their environmental performance to effectively repair their financial reputation in the aftermath of an…

Abstract

Purpose

This paper aims to examine whether firms in polluting industries improve their environmental performance to effectively repair their financial reputation in the aftermath of an accounting restatement – a financial reputation-damaging event.

Design/methodology/approach

The authors test their hypotheses using multiple regression analysis of a sample of firms listed in International Financial Reporting Standards (IFRS)-adopting countries. They use a comparative empirical design in which a sample of firms that underwent a restatement (henceforth, restating firms) are compared with control groups of pair- and multiple-matched firms that did not undergo restatements (non-restating firms).

Findings

The study finds that restating firms have higher environmental performance in the aftermath of restatement events. Additionally, the authors demonstrate that this environmentally based reputation repair positively influences the financial reputation of the firms, as measured by analyst coverage and recommendations and which previously decreased because of the restatement event.

Practical implications

Because environmental levers are a substantial contextual factor in polluting industries, shifting the stakeholder debate to firms’ environmental commitment can improve financial stakeholders’ opinions and favour the repair of the multifaceted reputation of the financially damaged firm.

Social implications

With a worldwide growing attention to environment there is a critical need for understanding how polluting firms integrate sustainability and financial reputation. We demostrate that polluting firms recover from a financial failure pursuing their environmental performance.

Originality/value

Contributing to the behavioural theory of reputation repair and in line with the legitimacy perspective in environmental disclosure research, this paper shows that polluting firms recover from a loss to their financial reputation by diverting stakeholders’ attention towards the environmental field, thus restoring their financial reputation, as financial analysts value environmental performance improvement – a substantial contextual factor of polluting firms’ reputation repair process.

Details

Sustainability Accounting, Management and Policy Journal, vol. 10 no. 5
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 2 October 2017

Mikyoung Kim and Mira Lee

The purpose of this paper is to investigate how the source of brand-related user-generated content (UGC) (a close friend vs a celebrity) interacts with content sponsorship…

5493

Abstract

Purpose

The purpose of this paper is to investigate how the source of brand-related user-generated content (UGC) (a close friend vs a celebrity) interacts with content sponsorship (organic UGC vs sponsored UGC) to influence consumer causal attributions, brand attitude, and intention to comply with the recommendation.

Design/methodology/approach

In all, 285 college students participated in a two (source: a close friend vs a celebrity) by two (content sponsorship: organic vs sponsored) between-subjects online experimental design.

Findings

Results showed that recommendation from a close friend generated more information-sharing attributions and less monetary-gain attributions than did recommendation from a celebrity when the brand-related UGC was organic. In contrast, source type did not influence causal attributions differently when the UGC was sponsored. Further, this study demonstrated that both information-sharing and monetary-gain attributions mediated the effects of source type and content sponsorship on brand attitude and intention to comply with the recommendation.

Originality/value

This study is one of the first to examine the effectiveness of celebrities as a source of brand-related UGC. Also, this research extends the existing knowledge about source effects by examining the relative effectiveness of two sources of product information, close friends and celebrities, who have both been found to be individually effective in the traditional marketing context. Additionally, the findings of this study that the relative effectiveness of source type depends on whether brand-related UGC is sponsored or not add a further insight into how source type influences the effectiveness of brand-related UGC.

Details

Internet Research, vol. 27 no. 5
Type: Research Article
ISSN: 1066-2243

Keywords

Open Access
Article
Publication date: 21 September 2022

Pan Suk Kim

The South Korean government launched the proactive administration initiative in mid-2017, which has been widely implemented throughout the public sector. Accordingly, the purpose…

1838

Abstract

Purpose

The South Korean government launched the proactive administration initiative in mid-2017, which has been widely implemented throughout the public sector. Accordingly, the purpose of this paper is to review a behavioral approach to promote proactive administration in the South Korean government.

Design/methodology/approach

The research questions are as follows: (1) How did the South Korean government initiate a behavioral approach to administrative reform by promoting proactive administration? (2) What systems or mechanisms has the South Korean government utilized to promote proactive administration? (3) What kind of constraints did the government face in the process of administrative reform and how did it resolve them? (4) What was the preliminary reaction to or evaluation of such reforms in public administration communities?

Findings

Although it is still too early to evaluate the overall impact of administrative reform to promote proactive administration on civil servants’ behavior, it has nonetheless contributed greatly to the substantial change in perception that public officials in the administrative field should pursue their work as actively as they can.

Originality/value

This study is meaningful because while many countries have promoted administrative reforms such as structural reorganization, downsizing of human resources, cutback management and fiscal innovation, privatization, regulatory reform and promotion of digital government, cases of behavioral innovation, such as proactive administration, have been relatively scarce. Since a behavioral approach to administrative reform would be essential in many countries, this paper will serve as a useful reference for the consideration of their governments.

Details

Public Administration and Policy, vol. 25 no. 3
Type: Research Article
ISSN: 1727-2645

Keywords

Article
Publication date: 1 April 2011

Dae Hee Kwak and Stephen R McDaniel

This research examines antecedents to consumer adoption of a popular form of online entertainment - fantasy sports leagues. Employing Davis' (1989) Technology Acceptance Model as…

Abstract

This research examines antecedents to consumer adoption of a popular form of online entertainment - fantasy sports leagues. Employing Davis' (1989) Technology Acceptance Model as a theoretical framework, the study found that attitude toward the televised sport (American professional football), perceived ease of using in relation to fantasy sports websites, perceived knowledge of the sport and subjective norms all played a role in explaining participants' attitudes and behavioural intentions towards playing fantasy football.

Details

International Journal of Sports Marketing and Sponsorship, vol. 12 no. 3
Type: Research Article
ISSN: 1464-6668

Keywords

1 – 10 of 299