Combative or supportive? The effects of mission and performance reporting framing on exploration decisions in nonprofit organizations

Yang, Li

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https://hdl.handle.net/2142/129817 Copy

Description

Title

Combative or supportive? The effects of mission and performance reporting framing on exploration decisions in nonprofit organizations

Author(s)

Yang, Li

Issue Date

2025-05-23

Director of Research (if dissertation) or Advisor (if thesis)

Wang, Wei (Laura)

Doctoral Committee Chair(s)

Wang, Wei (Laura)

Committee Member(s)

• Sanchez, Carmen
• Williamson, Michael
• Chen, Xiaoling (Clara)

Department of Study

Accountancy

Discipline

Accountancy

Degree Granting Institution

University of Illinois Urbana-Champaign

Degree Name

Ph.D.

Degree Level

Dissertation

Keyword(s)

Nonprofit, Mission Statement, Performance Reporting, Exploration

Abstract

Mission statements and performance reporting are important management control tools that guide program decisions in nonprofit organizations. A key feature of nonprofits’ mission statements is whether the mission is framed as combating negative outcomes or supporting positive outcomes. While prior research suggests that combative missions may attract more donations than supportive missions, little is understood about the potential effects of combative missions on internal decision making. In this study, I predict and find that when performance reporting emphasizes completed progress toward mission fulfillment, managers are less likely to invest in exploration activities under a combative mission than under a supportive mission. However, the effect is mitigated when performance reporting emphasizes remaining progress toward mission fulfillment. My results suggest that combative missions may produce an unintended effect of exacerbating nonprofits’ tendency to refrain from exploration, but performance reporting that emphasizes what remains to be accomplished, rather than what has been accomplished for the mission, can mitigate this problem.

Graduation Semester

2025-08

Type of Resource

Thesis

Handle URL

https://hdl.handle.net/2142/129817

Copyright and License Information

Copyright 2025 Li Yang

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