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Head or Heart: Program Efficiency and Reciprocity as Antecedents of Donations
Evelyn A McDowell,
Rider University
Timothy J. Fogarty, Case Western Reserve University
ABSTRACT. This study provides evidence on the relative efficaciousness of accounting information and gifts as means to increase contributions to not-for-profit organizations. An experiment was conducted to determine donor behavior in the presence of information on organizational efficiency and the norm of reciprocity. The results suggest that the provision of a small gift alters donor decision making and, in some ways, changes the salience of program efficiency information.
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