Crowdability: a new configuration of accountability forms in crowdfunding campaigns of non-profit organisations

Ulpiana Kocollari, Andrea Girardi, Maddalena Cavicchioli and Alessia Pedrazzoli

Journal of Applied Accounting Research, 2024, vol. 26, issue 1, 222-248

Abstract: Purpose - This study analyses how different forms of online accountability – hierarchical/individualising, hierarchical/calculative and socialising accountability – influence online financing success of non-profit organisations (NPOs). Design/methodology/approach - The study is based on 797 NPOs’ projects listed on three international crowdfunding platforms providing space for NPOs to present, account for and fund social projects. Findings - Results show that accountability forms developed online play significantly different roles in NPOs’ financing. While online hierarchical/individualising and socialising accountability enhance NPO funding, hierarchical/calculative accountability reduces financing success. Research limitations/implications - The empirical analysis is limited to the specific research context. However, the research provides theoretical and practical insights for the accounting literature. Practical implications - The paper recommends that NPOs invest more in explaining their past and future activities rather than reporting on pure financial performances, as this may lead to stakeholders’ perception of mission drift and reduce financing success. Originality/value - This research enhances the understanding of online accountability and its significance in securing financial resources for NPOs by highlighting the necessity of examining various accountability forms individually, as they may serve distinct functions in the financial sustenance of NPOs.

Keywords: Crowdability; Crowdfunding; Forms of accountability; Fundraising; Online accountability; Non-profit organisations (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaarpp:jaar-08-2023-0257

DOI: 10.1108/JAAR-08-2023-0257

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