Individual executive characteristics: Explaining the divergence between perceptual and financial measures in nonprofit organizations [Book Review]

Journal of Business Ethics 53 (3):267-281 (2004)
Using survey data collected from chief executives of nonprofit organizations and financial performance information, the current study examined the influence of the individual chief executive characteristics on their perception of organization performance. The study found that executives with internal Locus of Control, high collectivism values, and analytical decision styles have greater convergence between their perceptions of performance and a financial measure. The study findings also offer support for existing theories that suggest executive cognitions play a significant role in filtering information, ultimately influencing the accuracy of perceptions and the effectiveness of strategic choices.
Keywords non-profits  accountability for non-profits  executive perceptions
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