Financial And Non-financial Factors Motivating Individual Donors To Support Public Benefit Organizations

Halina Waniak-Michalak; Ewelina Zarzycka

doi:10.1515/cer-2015-0008

Authors

Halina Waniak-Michalak University of Lodz, Faculty of Management, Department of Accounting
Ewelina Zarzycka University of Lodz, Faculty of Management, Department of Accounting

DOI:

https://doi.org/10.1515/cer-2015-0008

Keywords:

Public Benefit Organisations, Performance measurement, donors

Abstract

This study is aimed at determining how the financial data of public benefit organizations (PBOs) affects donations received by them and if the donors use financial and non-financial information in order to donate. In order to achieve our aim we used different methods of research: quantitative research (econometric model and survey) and qualitative research (laboratory test). The research allowed us to draw the conclusion that Polish donors make very limited use of PBOs’ financial statements in the donation process and that non-financial information plays greater role for donors in making decisions to give charitable donations. The most important information is the organization's goals and descriptions of its projects. At the same time, many donors stated that they donated under the influence of people they knew. This article fits into the scope of world research on PBOs and uses the concept of civil society.

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