When boards connect during challenging times: exploring the link between nonprofit board interlock and expenditure reduction
基于资源依赖和权变理论，研究了非营利组织通过董事会连锁维持的组织间关系如何在不同时空背景下与支出削减相关联，发现疫情期间董事会连锁与支出削减呈负相关，尤其在城市地区。
Drawing on resource dependence and contingency theories, we examine how nonprofits’ interorganizational relationships, maintained through board interlock, associate with their expenditure reduction across varying temporal and spatial contexts. Using organization-level fixed-effects analysis with Kentucky nonprofits (2018 – 2022), we show that nonprofits’ board interlocks negatively correlate with their expenditure reduction during the COVID-19 pandemic. We also find that nonprofits with board interlocks in urban areas relate to lower levels of expenditure reduction during the COVID-19 pandemic. These patterns are theoretically consistent with the literature on boundary spanning and adaptive buffering activities through board interlocks in uncertain resource environments.