The Institutional Settings of the Recovery of the NGO Sector in Post-Communist Countries

Halina Waniak-Michalak; Ivana Perica; Sviesa Leitoniene; Ewa Chojnacka

doi:10.18778/1508-2008.23.24

Autor

Halina Waniak-Michalak Accounting Department, Management Faculty, University in Lodz, Poland https://orcid.org/0000-0003-1857-4339
Ivana Perica Department of Accounting and Auditing, Faculty of Economics Business and Tourism, University of Split, Croatia https://orcid.org/0000-0001-8395-5096
Sviesa Leitoniene Sustainable Economy Research Group, School of Economics and Business, Kaunas University of Technology, Lithuania https://orcid.org/0000-0001-8457-5773
Ewa Chojnacka Department of Financial Accounting, Nicolaus Copernicus University in Torun, Poland https://orcid.org/0000-0002-7928-4725

DOI:

https://doi.org/10.18778/1508-2008.23.24

Słowa kluczowe:

World Giving Index, kraje postkomunistyczne, organizacje pozarządowe, teoria instytucjonalna, rachunkowość

Abstrakt

Celem artykułu jest analiza procesu tworzenia otoczenia instytucjonalnego sektora organizacji pozarządowych w trzech wybranych krajach postkomunistycznych oraz analiza zmian zaufania społecznego w tych krajach w odniesienu do zmian norm prawnych i rachunkowości dla organizacji pozarządowych. Metodologia badań obejmuje analizę literatury i indukcyjną metodę analizy danych historycznych dla wybranych krajów postkomunistycznych. Do badań wybrano trzy kraje postkomunistyczne: Litwę – jeden z krajów bałtyckich, zajmujący ostatnie miejsce w rankingu World Giving Index, Polskę i Chorwację – dwa najlepsze kraje postkomunistyczne w rankingu World Giving Index. Ograniczenia badawcze wynikają z zastosowania metody opisowej i niewielkiej liczby krajów objętych analizą. Oryginalność i wartość niniejszego opracowania polega analizie problemu niskiego zaufania społecznego do organizacji pozarządowych w krajach postkomunistycznych w kontekście rozwoju otoczenia instytucjonalnego organizacji pozarządowych oraz wzrostu ich rozliczalności i cywilnej kontroli nad nimi.

Pobrania

Brak dostępnych danych do wyświetlenia.

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