Suchergebnisse

U.S. and European scholars have established the association between work in government and public service motivation (PSM). Yet, few studies measure PSM among master of public administration (MPA) students and link it to their intention to work in government. For the first time in Russia, the study tests the association between culturally determined measures of prosocial motives of Russian MPA students and their intention to work for government upon graduation. Three theoretical frameworks help structuring this research: public administration, political trust, and volunteering. The data in this study confirm that Russian MPA students with prosocial motives tend to choose work in government. We explain this phenomenon by deriving the prosocial motive theoretical perspective from the larger concept of PSM and from the theory of political trust. In addition, the study finds that formal and informal volunteering is not related to choosing work in government. The implications of these findings are discussed.

AbstractThis article investigates the benefits and costs to nonprofit organizations emanating from the adoption of the Sarbanes‐Oxley Act (2002). The act was intended to stem financial malfeasance in the for‐profit sector; nevertheless the article finds that about half the surveyed nonprofits adopted provisions of the act and experienced effects in proportion to the level of adoption. About one in four of the nonprofits attributed benefits of better financial controls and reduced risk of accounting fraud to the adoption of the Sarbanes‐Oxley Act. More than one‐third of the nonprofit organizations reported increased fees for external audit, and about 15 percent cited "reallocation of resources from program to administrative expenses." This article discusses the unintended positive and negative effects of public policy on nonprofit organizations.

Based on a survey of a representative sample of nonprofit organizations, this article explores the impact of the Sarbanes—Oxley Act (SOX) on the nonprofit sector. The study addresses two questions: What is the level of SOX adoption by nonprofit organizations? and How do we explain variations in the adoption level of SOX? Using Poisson regression models, our study finds that the level of SOX adoption in nonprofit organizations is determined to a large extent by nonprofit organizations' accountability and transparency structure prior to SOX. When this factor is taken into account, contrary to previous studies, the level of SOX adoption by nonprofits is modest. In addition to the existing accountability structure, important variables in the statistical explanation of SOX adoption include CEOs' familiarity with SOX, attitudes of nonprofit CEOs toward SOX, and organization size.