Management of financial information in charitable organizations: The case of joint-cost allocations

• 成果类型: Article
• 署名作者: Jones, CL; Roberts, AA
• 署名单位: George Washington University; Boston College
• 刊物名称: ACCOUNTING REVIEW
• ISSN/ISSBN: 0001-4826
• DOI: 10.2308/accr.2006.81.1.159
• 发表日期: 2006
• 页码: 159-178
• 关键词: nonprofit; Donations; MARKETS; demand

摘要

Charities that use direct mailings or other activities that combine a public education effort with fundraising appeals must allocate the joint costs related to these activities to programs, fundraising, and administration. This study investigates whether charities use joint-cost allocations to manage the program ratio-a widely used measure of spending efficiency. Using a hand-collected dataset of 708 organ ization-year observations from 1992 to 2000, we find evidence that charities use joint costs to mitigate changes in the program ratio.