Determinants and consequences of nonprofit board size: the moderating role of organizational scope

Purpose This study examines how organizational size influences board size and how board size affects performance in Yemeni nonprofit organizations (NPOs), while also investigating whether organizational scope moderates these relationships. Design/methodology/approach The research is grounded in resource dependency and organizational contingency theories. It employs a survey-based methodology, analyzing data from 287 Yemeni NPOs. Multiple regression analysis within SPSS is used to test the hypotheses. Findings The analysis reveals that larger NPOs require expanded boards to address heightened operational complexity. Organizational scope exerts a positive moderating effect on the association between organizational size and board size. In addition, a positive link between board size and NPO performance is established, although the moderating role of scope slightly diminishes these performance gains. Originality/value This study contributes to the nonprofit governance literature by addressing the unique challenges of NPOs in resource-constrained, politically unstable regions with limited governmental support. It is among the first to investigate the determinants and consequences of board size in developing countries, specifically Yemen, and provides early empirical evidence on the moderating influence of organizational scope, offering fresh insights into governance practices in underexplored contexts.

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Publication Details

Journal
Journal of Islamic accounting and business research
Published
2026-02-03
DOI
https://doi.org/10.1108/jiabr-01-2025-0017
Primary Topic
Nonprofit Sector and Volunteering
Type
article
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article

Determinants and consequences of nonprofit board size: the moderating role of organizational scope

Ameen Ali Bin Afif
Journal of Islamic accounting and business research
Nonprofit Sector and Volunteering
article

Determinants and consequences of nonprofit board size: the moderating role of organizational scope

Ameen Ali Bin Afif
article en

Abstract

Purpose This study examines how organizational size influences board size and how board size affects performance in Yemeni nonprofit organizations (NPOs), while also investigating whether organizational scope moderates these relationships. Design/methodology/approach The research is grounded in resource dependency and organizational contingency theories. It employs a survey-based methodology, analyzing data from 287 Yemeni NPOs. Multiple regression analysis within SPSS is used to test the hypotheses. Findings The analysis reveals that larger NPOs require expanded boards to address heightened operational complexity. Organizational scope exerts a positive moderating effect on the association between organizational size and board size. In addition, a positive link between board size and NPO performance is established, although the moderating role of scope slightly diminishes these performance gains. Originality/value This study contributes to the nonprofit governance literature by addressing the unique challenges of NPOs in resource-constrained, politically unstable regions with limited governmental support. It is among the first to investigate the determinants and consequences of board size in developing countries, specifically Yemen, and provides early empirical evidence on the moderating influence of organizational scope, offering fresh insights into governance practices in underexplored contexts.

Journal of Islamic accounting and business research
Hadhramout University (YE)
Partnerships for the goals
Openalex Percentile: Top 71%
Nonprofit Sector and Volunteering
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Determinants and consequences of nonprofit board size: the moderating role of organizational scope — Ameen Ali Bin Afif · Journal of Islamic accounting and business research (2026) | TGRS Research Map | TGRS