Management Accounting Section Midyear Meeting

Nonprofit Board Network and Total Contributions

• In Event: Nonprofit and Government

Abstract

We utilize two theoretical frameworks to explore the impact of nonprofit board networks on the ability to raise funds. Consistent with an information sharing perspective, we find that having more network connections leads to higher contributions. However, consistent with a finite resource perspective, we find that a higher connection intensity leads to lower contributions. Our additional tests suggest that the negative impact of high connection intensity is magnified for nonprofits with smaller size, lower program efficiency ratio, and worse corporate governance. Our findings suggest that the impact of nonprofit networks on total contributions is complex and not one-sided.

Authors

• Xiaoting Hao, University of Wisconsin-Milwaukee

• Daniel Gordon Neely, University of Wisconsin-Milwaukee