Applying Text Mining to Analyze the Performance of PBOs on the Basis of Their Obligatory Annual Activity Statements (Analiza dokonan OPP prezentowanych w ich rocznych obligatoryjnych sprawozdaniach z dzialalnosci z wykorzystaniem metody eksploracji tekstu)
Tomasz Dyczkowski ()
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Tomasz Dyczkowski: Wroclaw University of Economics, Faculty of Management, Information Technology, and Finance
Problemy Zarzadzania, 2016, vol. 14, issue 63, 123-138
Abstract:
The paper’s aims is to investigate if the level of detail and selection of particular performance-related information by public benefit organizations (PBOs) in their obligatory annual activity statements can stimulate individual donations. The research encompassed 177 randomly selected Polish PBOs. It applied text mining methodologies and a laboratory experiment. The results obtained allowed the identification of nine key groups of topics that PBOs focus on the narrative parts of their obligatory annual activity statements. Moreover, it was proven that organizations that potential donors would like to support with their 1% tax write-off discuss their performance in more detail and focus on slightly different issues than other organizations.
Keywords: performance; text mining; narrative information; public benefit organizations (search for similar items in EconPapers)
JEL-codes: L31 M41 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (1)
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Persistent link: https://EconPapers.repec.org/RePEc:sgm:pzwzuw:v:14:i:63:y:2016:p:123-138
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