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The Influence of Board Characteristi...
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Musyoka, Kennedy Muema,
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The Influence of Board Characteristics on the Financial Health of Nonprofit Organizations in the U.S /
紀錄類型:
書目-電子資源 : Monograph/item
正題名/作者:
The Influence of Board Characteristics on the Financial Health of Nonprofit Organizations in the U.S // Kennedy Muema Musyoka.
作者:
Musyoka, Kennedy Muema,
面頁冊數:
1 electronic resource (133 pages)
附註:
Source: Dissertations Abstracts International, Volume: 86-12, Section: A.
Contained By:
Dissertations Abstracts International86-12A.
標題:
Social sciences education. -
電子資源:
https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=32002627
ISBN:
9798280704367
The Influence of Board Characteristics on the Financial Health of Nonprofit Organizations in the U.S /
Musyoka, Kennedy Muema,
The Influence of Board Characteristics on the Financial Health of Nonprofit Organizations in the U.S /
Kennedy Muema Musyoka. - 1 electronic resource (133 pages)
Source: Dissertations Abstracts International, Volume: 86-12, Section: A.
This study investigates the relationship between nonprofit board characteristics and financial vulnerability, addressing the research question: What is the relationship between nonprofit board characteristics and nonprofit financial vulnerability? Grounded in resource dependence theory (Pfeffer & Salancik, 2003) and agency theory (Jensen & Meckling, 1976), the study examines two key hypotheses: H1: Large boards will have a negative effect on nonprofits' level of financial vulnerability. H2: Nonprofit organizations with more independent boards may exhibit lower financial vulnerability. (i.e., negative relationship)Adopting a post-positivist paradigm and a quantitative research approach, this study employs a census technique to analyze 501(c)(3) nonprofits registered in the U.S. using the National Center for Charitable Statistics (NCCS) dataset. The final sample includes 11,497 organizations, following data cleaning. Descriptive and inferential statistics, including linear regression analysis, are utilized to assess relationships between board characteristics and financial vulnerability.The findings reveal that board size significantly predicts operating margin and revenue concentration, indicating that larger boards contribute to profitability and revenue diversification, consistent with resource dependence theory. Additionally, board independence is associated with lower revenue concentration, supporting agency theory's assertion that independent directors strengthen financial oversight and reduce reliance on concentrated funding sources. However, post-hoc sectoral analysis presents mixed results, with board characteristics exhibiting varying degrees of influence across different nonprofit sectors. While some relationships were statistically significant, others were not, underscoring the complex and context-dependent nature of board governance in shaping nonprofit financial resilience.These findings contribute to the growing discourse on nonprofit governance, highlighting the sector-specific implications of board structure on financial sustainability. The study offers practical insights for nonprofit leaders, policymakers, and researchers, emphasizing the need for tailored governance strategies that align with organizational mission, financial structure, and external funding dynamics.
English
ISBN: 9798280704367Subjects--Topical Terms:
2144735
Social sciences education.
Subjects--Index Terms:
Larger boards
The Influence of Board Characteristics on the Financial Health of Nonprofit Organizations in the U.S /
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This study investigates the relationship between nonprofit board characteristics and financial vulnerability, addressing the research question: What is the relationship between nonprofit board characteristics and nonprofit financial vulnerability? Grounded in resource dependence theory (Pfeffer & Salancik, 2003) and agency theory (Jensen & Meckling, 1976), the study examines two key hypotheses: H1: Large boards will have a negative effect on nonprofits' level of financial vulnerability. H2: Nonprofit organizations with more independent boards may exhibit lower financial vulnerability. (i.e., negative relationship)Adopting a post-positivist paradigm and a quantitative research approach, this study employs a census technique to analyze 501(c)(3) nonprofits registered in the U.S. using the National Center for Charitable Statistics (NCCS) dataset. The final sample includes 11,497 organizations, following data cleaning. Descriptive and inferential statistics, including linear regression analysis, are utilized to assess relationships between board characteristics and financial vulnerability.The findings reveal that board size significantly predicts operating margin and revenue concentration, indicating that larger boards contribute to profitability and revenue diversification, consistent with resource dependence theory. Additionally, board independence is associated with lower revenue concentration, supporting agency theory's assertion that independent directors strengthen financial oversight and reduce reliance on concentrated funding sources. However, post-hoc sectoral analysis presents mixed results, with board characteristics exhibiting varying degrees of influence across different nonprofit sectors. While some relationships were statistically significant, others were not, underscoring the complex and context-dependent nature of board governance in shaping nonprofit financial resilience.These findings contribute to the growing discourse on nonprofit governance, highlighting the sector-specific implications of board structure on financial sustainability. The study offers practical insights for nonprofit leaders, policymakers, and researchers, emphasizing the need for tailored governance strategies that align with organizational mission, financial structure, and external funding dynamics.
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