时间：2018年11月23日（周五）9:30-17:00

地点：同济大厦A楼206教室

主讲人：Hsihui Chang, Professor, Drexel University

题目：Managerial Ability and the Operating Performance of Chinese Not-for-Profit  Organizations

报告人简介: Hsihui Chang is the KPMG Professor of Accounting at Drexel University. Prior to joining Drexel, he taught at UT Dallas and National Cheng Chi University. He was also a Visiting Professor at Hitotsubashi University, Peking University, City University of Hong Kong, Shanghai Advanced Institute of Finance, and National Taiwan University. Chang obtained his Ph.D. in Accounting from the University of Minnesota. His research interests include auditing, managerial accounting, and information technology. Dr. Chang has published over 60 articles in high quality academic journals including The Accounting Review, Contemporary Accounting Research, Journal of Accounting and Economics, Auditing: A Journal of Practice & Theory, Journal of Accounting, Auditing and Finance, Journal of Accounting & Public Policy, Journal of Management Accounting Research, Journal of Banking and Finance, Management Science, MIS Quarterly, European Journal of Information Systems, European Journal of Operational Research, Annals of Operations Research, IEEE Transactions, and Strategic Management Journal. Dr. Chang has received numerous awards for his research articles and one award for his outstanding teaching. He has also supervised an award-winning doctoral dissertation. Dr. Chang is professionally qualified as a Certified Public Accountant (CPA) and a Certified Management Accountant (CMA), and has served as a consultant to several profit and non-profit organizations.

 讲座摘要: Few studies have investigated not-for-profit organizations (NPOs), especially its management control, the key challenge in this area. This study chooses to examine the dual responsibilities of NPO managers, namely efficiency and performance at the same time. In particular, we apply managerial ability documented in business context and investigate whether it affects future program ratios as well as the donations of NPOs. Analyzing financial and operational data on 1,199 unique Chinese NPOs, we find that high managerial ability does result in increasing future donations in addition to improving the future program expense ratio.