What Is Important to Account For? The Point of View of Non-Profit Managers

Gina Rossi (), Chiara Leardini (), Stefano Landi () and Luca Piubello Orsini ()
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Gina Rossi: University of Udine
Chiara Leardini: University of Verona
Stefano Landi: University of Verona
Luca Piubello Orsini: University of Verona

Chapter Chapter 5 in Non-Profit Organisations, Volume II, 2024, pp 97-119 from Palgrave Macmillan

Abstract: Abstract The aim of this study is to explore the perspective of not-profit managers on what information is important to account for on the institution’s website in order to encourage donor giving. Focusing on a sample of community foundations operating in the EU countries and the UK and using PLS-SEM to analyse the data, we found that providing information about the organisation’s finances and communicating a willingness to engage in dialogue with donors are seen as key success factors in retaining donations. Although performance information is not perceived as having a direct impact on donor retention, transparency about this content is believed to improve dialogue with donors, which in turn influences the perceived ability of online accountability to sustain donor giving.

Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:pal:pscchp:978-3-031-62530-5_5

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DOI: 10.1007/978-3-031-62530-5_5

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