Użyteczność informacji finansowych ze sprawozdań organizacji pożytku publicznego w ocenie ich dokonań przez darczyńców
Usefulness of financial data from public benefit organisations’ reports in performance assessment conducted by their donors

Summary/Abstract: Non-profit organisations are aware that their success in fulfilling social missions depends on support received from individual and institutional donors. In order to obtain external funding it is necessary to inform potential supporters about performance of an organisation and efficiency of using its resources. The paper aims at diagnosing whether obligatory annual statements, and in particular financial information they carry, may facilitate the said communication between organisations and their potential donors. An analysis of 177 annual reports of public benefit organisations (PBOs) and the results of an experiment supported by 59 participants, proved that financial information disclosed every year by PBOs, despite numerous inconsistencies and mistakes, may foster decisions of individual donors which organisation they want to support with 1% of their personal income tax.

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