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Record W3176995025 · doi:10.1111/auar.12346

Management of Charitable Program Expense Ratios in the Charity Sector

2021· article· en· W3176995025 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.
aboutThe title or abstract carries a Canadian signal from the geographic lexicon.

Bibliographic record

VenueAustralian Accounting Review · 2021
Typearticle
Languageen
FieldSocial Sciences
TopicNonprofit Sector and Volunteering
Canadian institutionsHEC MontréalUniversité du Québec à Montréal
Fundersnot available
KeywordsReputationGovernment (linguistics)Position (finance)Expense ratioBusinessAsk pricePerceptionMarketingPublic relationsAccountingEconomicsFinanceLawPsychologyPolitical science

Abstract

fetched live from OpenAlex

Abstract We examine factors likely to influence charity managers’ propensity to manage their charitable program expense ratios. To this end, we survey 202 Canadian charities. First, we ask managers whether they think a high charitable program expense ratio is important. The results suggest that managers are less concerned with charitable program expense ratios when there are no regulatory restrictions for this figure, but they are more (less) inclined to post a high charitable program expense ratio when the charity depends on private donations (relies on government grants). We also find a positive relationship between education level and managers’ perception of the importance of having a high charitable program expense ratio. Second, for managers who believe having a high charitable program expense ratio is important, we use a logit model to analyse their propensity to manage the ratio upward. We show that improving the management team's reputation, avoiding losing the organisation's charitable status and retaining or obtaining government grants propel charity managers to alter the ratio. However, managers with more experience in a management position in charities and those with higher levels of education are less likely to engage in this practice.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.814
Threshold uncertainty score0.829

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0020.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0000.000
Scholarly communication0.0000.000
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0010.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.077
GPT teacher head0.387
Teacher spread0.310 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it