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
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
Language
eng
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.
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