Jessica (Jin Hua) Chen
- Title: Dr.
- Position: Lecturer - Department of Accounting and Corporate Governance
Areas of Expertise
- Financial accounting
Dr Jessica Chen joined Macquarie University in 2007. Since then, she has been teaching a number of undergraduate units in the area of financial accounting. Jessica's research interest is in the fields of accounting and stakeholder management in the not-for-profit sector.
- Doctor of Philosophy (PhD): Accounting (Macquarie University)
- Bachelor of Accounting (Honours): Accounting and Business Law (Macquarie University)
- 2011-2012 Accounting and Finance Association of Australia and New Zealand Research Grant for "Stakeholder Salience and Accountability in the Australian Not-for-Profit Sector" with Professor Lorne Cummings and Associate Professor Maria Dyball
- Chen, J. (2015), Developing and Validating a Measure of Stakeholder Culture for the Not-for-Profit Sector. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 26, 4: 1189-1218
- Cummings, L., Dyball, M. and Chen, J. H. (2010), Voluntary Disclosures as a Mechanism for Defining Entity Status in Australian Not-for-Profit Organisations. Australian Accounting Review, 20: 154-164.
- Cummings, L. S., Dyball, M., and Chen, J. H. 2007. Struggle for identity: Debate continues as to how to define the not-for-profit sector, Charter, December, Vol. 78, No. 11, pp.70-71.
- Chen, J. (2013), Developing and Validating a Measure of Stakeholder Culture for the Not-for-Profit Sector, the 8th International Society for Third-Sector Research (ISTR) Asia-Pacific Regional Conference, Seoul, Korea, 24 - 26 October.
- Chen, J., Dyball, M., Kilgore, A. & Cummings, L. (2013), Who and What Really Count? An Examination of Stakeholder Attributes and Salience in the Not-for-Profit Sector, 2013 Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, Perth, Australia, 7-9 July.
- Chen, J., Dyball, M. & Kilgore, A. (2013), The Effect of Stakeholder Power and Salience on Not-for-Profit Accountability, the 26th Annual Congress of the European Accounting Association (EAA), Paris, France, 6-8 May.
- Chen, J., Dyball, M. & Kilgore, A. (2013), Stakeholder Characteristics and Not-for-Profit Accountability Mechanisms, the American Accounting Association (AAA) Annual Meeting 2013, Anaheim, United States, 3-7 August.
- Cummings, L. S., Dyball, M., and Chen, J. H., "Identity and Self-Definition within the Australian Not-for-Profit Sector", Proceedings of 8th International Conference of the International Society for Third Sector Research (ISTR), Barcelona, Spain, 9-12 July, 2008.
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- Purpose: This study aims to examine factors that will help explain how not-for-profit organizations (NFPs) account to stakeholders.
- Originality: The project adds to the existing literature by linking Mitchell, Agle, and Woods (1997) construct of stakeholder salience and Ebrahims (2003) framework of accountability mechanisms. It is the first study that combines and tests the relationship of items in these two models.
- Key Literature/theoretical perspective: Ebrahim (2003) summarises five broad accountability mechanisms practiced by NFPs. Consistent with prior studies (e.g. ODwyer and Unerman, 2008), NFPs are found to prioritize their upward accountability to funders and donors at the expense of downward accountability to clients.
- Design/methodology/approach: Data were collected by a self-administered mail-based survey questionnaire. Regression analyses were conducted to analyze the hypotheses.
- Research limitations/implications: Only one downward accountability mechanism (i.e. participation) was examined in this study. It did not explore the informal mechanisms that NFP employ to account to clients. Further research is also required to examine the sub-groups of each accountability mechanism.
- Practical and social implications: The study provides further evidence that NFPs primarily discharge their upward accountability to funders and donors. Also, the government plays a significant role in shaping NFPs accountability practices. To enhance NFPs downward accountability, clients need to be empowered in the decision making process.
- Keywords: Accountability mechanisms, not-for-profit, stakeholders, salience, power