How Do Government Grants Affect Nonprofit Financial Effectiveness? The Mediation Role of Process Accountability-Reference-Cited by-同舟云学术

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

Published:2022-07-22 Issue:1 Volume:55 Page:122-157
ISSN:0095-3997
Container-title:Administration & Society
language:en
Short-container-title:Administration & Society

Author:

Lee Jeongyoon¹^ORCID,Park Young Joo²,Gong Xi²

Affiliation:

1. University of Kentucky, Lexington, USA

2. University of New Mexico, Albuquerque, USA

Abstract

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 reduce 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 of nonprofit service provision and financial effectiveness.

Publisher

SAGE Publications

Subject

Marketing,Public Administration,Sociology and Political Science

Link

http://journals.sagepub.com/doi/pdf/10.1177/00953997221112824

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