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Unintended consequences of expense ratio guidelines: The Avon breast cancer walks

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  • Tinkelman, Daniel

Abstract

This case study examines how donor and rating agency focus on percentage-based expense ratios exacerbated pressures on the Avon Product Foundation's breast cancer walks. Beginning in 2002, Avon changed its business and accounting practices in ways that eventually helped it report better compliance with charity monitor guidelines. However, the number of walkers and amounts of funds raised dropped; the new accounting practices are less transparent and of questionable conformity with GAAP.

Suggested Citation

  • Tinkelman, Daniel, 2009. "Unintended consequences of expense ratio guidelines: The Avon breast cancer walks," Journal of Accounting and Public Policy, Elsevier, vol. 28(6), pages 485-494, November.
    • Handle: RePEc:eee:jappol:v:28:y::i:6:p:485-494
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    Citations

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    Cited by:

    1. Marc Jegers, 2010. "The effect of board‐manager agency conflicts on non‐profit organisations’ earnings and cost allocation manipulations," Accounting and Business Research, Taylor & Francis Journals, vol. 40(5), pages 407-419.
    2. Hofmann, Mary Ann & McSwain, Dwayne, 2013. "Financial disclosure management in the nonprofit sector: A framework for past and future research," Journal of Accounting Literature, Elsevier, vol. 32(1), pages 61-87.
    3. Keval Amin & Erica Harris, 2022. "The Effect of Investor Sentiment on Nonprofit Donations," Journal of Business Ethics, Springer, vol. 175(2), pages 427-450, January.
    4. Steven Balsam & Erica E. Harris, 2018. "Nonprofit executive incentive pay," Review of Accounting Studies, Springer, vol. 23(4), pages 1665-1714, December.
    5. Dominic Cyr & Suzanne Landry & Anne Fortin, 2022. "Management of Charitable Program Expense Ratios in the Charity Sector," Australian Accounting Review, CPA Australia, vol. 32(1), pages 106-123, March.
    6. Erica Harris & Christine Petrovits & Michelle H. Yetman, 2017. "Why Bad Things Happen to Good Organizations: The Link Between Governance and Asset Diversions in Public Charities," Journal of Business Ethics, Springer, vol. 146(1), pages 149-166, November.
    7. Gregory D. Saxton & Daniel G. Neely, 2019. "The Relationship Between Sarbanes–Oxley Policies and Donor Advisories in Nonprofit Organizations," Journal of Business Ethics, Springer, vol. 158(2), pages 333-351, August.
    8. McConville, Danielle & Cordery, Carolyn J., 2020. "How Can New Governance Regulation Develop? Regulatory Dialectics and Mandatory Charity Performance Reporting," QBS Working Paper Series 2020/10, Queen's University Belfast, Queen's Business School.
    9. Akshay Mutha & Saurabh Bansal & V. Daniel R. Guide, 2021. "Managing the Inter‐Functional Tension between Accounting‐ and Financial‐Profits in Remanufacturing Multiple‐Usecycle Products," Production and Operations Management, Production and Operations Management Society, vol. 30(9), pages 2993-3014, September.
    10. Elizabeth A. M. Searing, 2021. "Resilience in Vulnerable Small and New Social Enterprises," Sustainability, MDPI, vol. 13(24), pages 1-21, December.
    11. van der Heijden, Hans, 2013. "Small is beautiful? Financial efficiency of small fundraising charities," The British Accounting Review, Elsevier, vol. 45(1), pages 50-57.

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