非政府组织的财务、审计和问责制外文翻译资料

非政府组织的财务、审计和问责制

从20世纪60年代末，就已经有很多关于非营利组织与市场营销概念相关性的讨论。这种讨论最早可以追溯到科特勒和利维(1969)的经典文章,“扩大营销的概念”。从那以后，很多作者的作品都。都开始广泛接受这个概念，认为市场营销概念可以适用于很广泛的环境。 (阿恩特,1978;科特勒,1986;夏皮罗,1973;约克,1984)。在这些参与者中,所有的管理功能、营销 近年来已经吸引公众极大的兴趣。(洛夫洛克和温伯格,1983)。

营销概念已经被很多非营利组织所接受，尤其是当他们不得不面对新的市场问题时。在慈善领域，这些问题已经引起了社会、经济和政治环境的变化。减弱政府和公众的支持已经减少了他们的财政资源，而且现在的慈善组织已经面向向市场以增加来自捐赠的收入。在英国，慈善捐献估计每年约pound;53亿，接近1%的国民生产总值(GNP)(小钱和劳,1994)。在美国，志愿部门是最大的雇主劳动，占美国国民生产总值的2.24%(韦伯,1990)。近年来，英国志愿部门的规模和重要性也日趋凸现出来。目前,有超过176000个慈善机构在英格兰和威尔士独立注册(亨德森,1993),每年增加4000(伯内特,1993)。这种增长已经导致了慈善机构之间的竞争快速增长，而且营销现在作为一项重要的融资功能，可以让一个组织有效的实现金钱捐赠的竞争。

慈善机构倾向于将他们的主要的营销预算放在集资上，而且，在过去的二十年里，作者也已经证明了营销对于提升集资者运转能力的重要作用(Guy和巴顿,1989;科特勒和安德瑞森1991;Weinberg洛夫洛克和,1984)。这种大规模筹款很重要的一部分来自大众集资，个体对慈善组织的捐赠则是最大的贡献。在英国，捐赠给慈善机构80%左右的善款是来自个人捐赠。而且大约80%的成年人每年都会参加一些捐赠活动。这些都和美国、加拿大、澳大利亚这些国家是差不多的。

因为，对于慈善组织来说，如此大比例的收入是来自个人捐赠时非常重要的，而且筹款活动的设计可以最大限度的加强这些个人捐赠者的反应。因此，这篇文章将集中于个体捐赠者的集资营销。

慈善领域的营销方法

当使用营销筹款的方法开始流行时,对于消费品和服务提供商来说，慈善机构通常采用营销技术在商业环境中已经被证明是成功的。然而，在20世纪90年代的经济衰退时期，试图招募和留住捐赠者的筹资者已经意识到，仅仅为了使用营销手段而挽留已经远远不够了。相反,他们必须寻求理解为什么人们愿意参与到慈善事业中来,这样他们可以开发一个营销策略,鼓励捐赠者的长期承诺参与他们组织的捐赠(盖伊和巴顿,1989)。

这一点的重要性已经被认可，几项研究已经展开，来揭示人们向慈善机构捐赠的动机，。尽管这一领域的主题研究仍然相对较少。某些社会科学家认为，利他主义的动机增加了人类物种生存的几率。还有人建议，这不是一种遗传性的动机，而是社会化之后后天学到的一种行为（律师塔尔和Raviv，1982; Grusec，1982年，拉什顿，1982年）。消费者行为研究人员认为捐助行为的动机包括：感情自尊，公众的认可，满意的表达感激自己的健康和减轻罪恶感和义务（阿摩司书，1982;道森，1988）。另一方面，盖伊和巴顿（1989年）和布鲁斯（1994）强调，一个人的动机似乎受捐赠的预期内在利益所驱动。

不管人们捐赠给慈善机构的动机是什么，如果关于捐助行为的研究是进步的，它需要去超越研究人们“为什么”而去考虑实际上他们“如何”捐赠。盖伊和巴顿（1989）在“为什么帮助别人”的社会心理学理论基础上研发了一个捐赠决策模型，但是，除此之外，捐赠决策很少有人关注。由于向慈善机构捐款，是一种经济活动，也是一种社会活动，因此，捐赠决策的研究和消费者行为研究时所发现的好处有密切关系，这样的解释是合理的。本文概括的主要观点是消费者的决策过程，目的是对比消费者和捐赠决策，以促进我们去思考这些决策过程如何运用到捐赠行为中来。

消费者决策的不同角度

由于研究消费者行为的科学家已经承认了需要一个模型来预言人们的决策行为，进一步的研究也已经投入到这个领域，出现了几个版本的消费者决策过程模型。

信息加工模型的消费者行为

第一种消费者决策模型是由恩格（1968），霍华德·霍华德和Sheth(1969);和尼科西亚(1966);等研发的。他们提升了决策的认知观点。他们认为消费者有能力和意愿接收和处理大量的信息。这种模型下的消费者是理性的决策者，用直观的吸引力来解释日常行为，并且20年过去了，这种认知模型仍然是消费者行为研究的主导范式。

与广泛探索私营和公共部门组织问责制问题的学术文献相比，有相对较少文献研究第三部门组织的问责相关事宜。许多这些第三部门组织，通常被称为非政府组织（非政府组织），履行一些职能领域，由公共和私营部门往往被忽略。很多国家减少公共部门和政府提供的服务，已经导致非政府组织在各种活动中扮演越来越有影响力的角色，许多人深受影响。

一些非政府组织的活动延伸到游说私营和公共部门组织（包括政府和其他监管机构），专注与一些非政府组织对这些游说和政策制定活动。在这方面，高度组织的非政府组织在面对很多人和组织都不得不面临的法律法规方面，其游说可以有长期的影响，尤其涉及非政府组织利用大量的实践试图支配他们的利益。成功的游说导致了一些非政府组织关系在社会上许多其他团体中变的强大有力。

关于增加企业问责水平（问责文学和更广泛的）有一个先进的说法，那就是企业部门所持有的人的生活权利和影响力水平。鉴于上述相关的一些非政府组织日益增加的权力和影响力的参数，这些问责参数可能也可以应用到功能强大的非政府组织。

这种特殊的问题，旨在扩大我们的理解非政府组织的问责，并邀请研究，探讨了一系列有关非政府组织的会计，审计和问责的主题。更重要的是，它可以处理在全球，国家或个别NGO的水平。

文献出处：

http://www.emeraldinsight.com/journals.htm?issn=0951-3574amp;volume=17amp;issue=4amp;articleid=1471604amp;show=html

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NGO accounting, auditing and accountability

There has been much debate on the relevance of the marketing concept to nonprofit organizations since the late 1960s. The origins of this debate can be traced to the Kotler and Levy (1969) classic article, “Broadening the concept of marketing”. Since then work by many authors has contributed to widespread acceptance that the marketing concept is applicable in a broad range of contexts (Arndt, 1978; Kotler, 1986; Shapiro, 1973; Yorke, 1984). Among practitioners, of all the management functions, marketing has attracted the greatest interest in recent years (Lovelock and Weinberg, 1983).

The marketing concept has been adopted by many nonprofit organizations as they have had to face new and complex marketplace problems (Kotler, 1979). In the charity sector, these problems have arisen from changes in the social, economic and political environment. Waning governmental and public support has diminished their financial resources and charitable organizations have looked to marketing to increase income from donations. In the UK donations to charity are estimated at approximately pound;5.3 billion per annum, that is, close to 1 percent of the Gross National Product (GNP) (Halfpenny and Lowe, 1994). In the USA the voluntary sector is the largest employer of labor and its value represents 2.24 percent of the countryrsquo;s GNP (Weber, 1990). The size and importance of the voluntary sector in the UK has burgeoned in recent years. At present, there are over 176,000 charities registered in England and Wales alone (Henderson, 1993) and there is an increase of 4,000 every year (Burnett, 1993). This growth has led to a rapid increase in competition among charities and marketing is now a crucial fundraising function which enables an organization to compete effectively for donor pounds.

Charities tend to spend the main part of their marketing budgets on fundraising and, over two decades, authors have documented marketingrsquo;s contribution to improving the operations of fundraisers (Guy and Patton, 1989; Kotler and Andreasen, 1991; Lovelock and Weinberg, 1984). A significant part of this fundraising budget goes on mass fundraising, as individuals are the biggest contributors to charities. In the UK about 80 percent of the total amount donated to charities is given by individuals and about 80 percent of adults make some kind of donation in the course of the year. This is broadly comparable with countries such as the USA, Canada and Australia (Burnett, 1993).

Because such a large proportion of the income for charities is provided by individual donations it is important that the design of fundraising campaigns maximizes the response among these individual contributors. This article, therefore, focusses on marketing for fundraising among individual donors.

Approaches to marketing in the charity sector

When the use of marketing for fundraising purposes first became popular, charities typically adopted marketing techniques which had proved to be successful for providers of consumer goods and services in commercial contexts. In the recessionary years of the 1990s, however, fundraisers attempting to recruit and retain donors have realized that it is not sufficient simply to use marketing techniques for the sake of using them. Rather, they must seek an understanding of why people give to their cause so that they can develop a marketing strategy that will encourage the long-term commitment of donors to their organization (Guy and Patton, 1989).

The importance of this has been recognized and several studies have been conducted to uncover peoplersquo;s motivations for donating to charity, although the body of research into this area remains relatively small. Certain social scientists argue that the motivation for altruism is that it increases the chances of survival of the human species (Silver, 1980; Wilson, 1978). Others propose that it is not a genetic motive but is learned behavior which results from socialization (Bar-Tal and Raviv, 1982; Grusec, 1982; Rushton, 1982). Consumer behavior researchers who have considered the motivational aspect of donor behavior have identified perceived benefits of making a donation to include feelings of self-esteem, public recognition, the satisfaction of expressing gratitude for onersquo;s own wellbeing and relief from feelings of guilt and obligation (Amos, 1982; Dawson, 1988). On the other hand, Guy and Patton (1989) and Bruce (1994) emphasize that an individualrsquo;s motives for donating appear to be driven by the anticipation of intrinsic benefits.

Whatever peoplersquo;s motivations for donating to charity, if research into donor behavior is to progress it needs to look beyond “why” people donate to consider the reality of “how” they donate. Guy and Patton (1989) developed a model of donor decision making on the basis of social-psychology theories of “why people help” but, beyond this, the issue of donor decision making has received scant attention. Given that making a donation to charity is an economic activity, as well as a social activity, it is reasonable to suggest that the investigation of donor decision making has much to gain from reference to the advances made in consumer behavior research. The present article outlines the major perspectives on the decision process in consumer behavior with the aim of drawing comparisons between consumer and donor decision making which facilitate consideration of how these perspectives of decision process apply in the context of donor behavior.

Different perspectives of consumer decision making

Since consumer behavior scientists acknowledged the need for a decision-making model to predict behavior, extensive research has been conducted into this area, producing several versions of the consumer decision process model.

Information processing models of consumer behavior

The first consumer decision-making models were developed by Enge, et al. (1968); Ho

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