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Balancing acts: Executive compensation, governance, and accountability in nonprofit organizations
Maas,Wim
Maas,Wim
Abstract
This dissertation investigates the nuanced challenges of executive compensation and governance in the nonprofit sector. It contains three distinct empirical studies, each addressing pivotal questions in this field. The first study examines whether excessive executive compensation is related to volunteer labor contributions in nonprofit organizations, highlighting the role of public perception and media coverage. The second study explores how nonprofit organizations navigate taxation challenges when executive pay policies are scrutinized by regulations such as Section 4960. Finally, the third study analyzes the influence of compensation consultants on executive pay-setting processes and organizational outcomes, offering insights into their role in achieving governance objectives. Together, these studies contribute to the understanding of how nonprofit organizations balance fair compensation, public trust, and operational needs while striving to fulfill their social missions. This work provides valuable implications for academics, practitioners, and policymakers seeking to optimize nonprofit governance and accountability.
Description
CentER Dissertation Series Volume: 758
Date
2025
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Publisher
CentER, Center for Economic Research
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Citation
Maas, W 2025, 'Balancing acts : Executive compensation, governance, and accountability in nonprofit organizations', Doctor of Philosophy, Tilburg University, Tilburg. https://doi.org/10.26116/tisem.17588239