Original
When boards connect during challenging times: exploring the link between nonprofit board interlock and expenditure reduction
Abstract
Drawing on resource dependence and contingency theories, we examine how nonprofits’ interorganizational relationships, maintained through board interlock, associate with their expenditure reduction across varying temporal and spatial contexts. Using organization-level fixed-effects analysis with Kentucky nonprofits (2018 – 2022), we show that nonprofits’ board interlocks negatively correlate with their expenditure reduction during the COVID-19 pandemic. We also find that nonprofits with board interlocks in urban areas relate to lower levels of expenditure reduction during the COVID-19 pandemic. These patterns are theoretically consistent with the literature on boundary spanning and adaptive buffering activities through board interlocks in uncertain resource environments.
中文
当董事会在困难时期建立联系：探究非营利组织董事会连锁与支出削减之间的关系
摘要
借鉴资源依赖理论和权变理论，我们考察非营利组织通过董事会连锁维持的组织间关系，如何在不同时间和空间情境下与其支出削减相关联。使用2018—2022年肯塔基州非营利组织的组织层面固定效应分析，我们发现，在COVID-19疫情期间，非营利组织的董事会连锁与其支出削减呈负相关。我们还发现，位于城市地区且拥有董事会连锁的非营利组织，在COVID-19疫情期间与更低水平的支出削减相关。这些模式在理论上与有关不确定资源环境中通过董事会连锁进行边界跨越和适应性缓冲活动的文献相一致。
关键词
非营利组织、董事会连锁、支出削减、资源依赖理论、权变理论、COVID-19、组织间关系、适应性缓冲