DIVERSITY OF FINANCING SOURCES OF NON-PROFIT ORGANIZATIONS IN ROMANIA AND THE EU – AN OVERVIEW

Zsuzsa-Hildegard NAGY (ambrus) (), Luminita Rus () and Victoria Bogdan
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Zsuzsa-Hildegard NAGY (ambrus): University of Oradea, Accounting, Auditing and Business Administration, Faculty of Economic Sciences, Oradea, Romania
Luminita Rus: University of Oradea, Department of Finance-Accounting, Faculty of Economic Sciences, Oradea, Romania
Victoria Bogdan: University of Oradea, Department of Finance-Accounting, Faculty of Economic Sciences, Oradea, Romania

Annals of Faculty of Economics, 2024, vol. 33, issue 1, 304-313

Abstract: Financing is an asset or obstacle to the entity’s activity, be it economic or not-for-profit. The impact that funding has on non-profit organizations is closely linked to the specificities arising from service and non-commercial status in society. The main objective of this paper is to present and appreciate diversity in funding non-profit organizations in Romania and the European Union during 2018-2022. In this regard, we are looking at the possibility of funding for NGOs from the European Union. The databases studied are Web of Science – for specialized articles – and Eurostat – for economic data and statistics. For database processing, VOSviewer – for bibliometric analysis – and Excel – for graphs and statistics were used. Making an inventory of the main categories of financial resources available today for Romanian NGOs leads us to conclude that NGOs have access to many funding opportunities. However, specific funding sources are available only to this type of organization.

Keywords: financing; non-profit organization; sources; public grants; accounting; corporate social responsibility (search for similar items in EconPapers)
JEL-codes: D64 L31 M41 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:33:y:2024:i:1:p:304-313

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