Several studies have analysed the types of information provided by NPOs on their institutional websites and examined their impact on donations, thus identifying which categories of content usually have positive, negative or no significant impacts on charitable giving (Ghoorah et al., 2021; Lin & Li, 2020; Rossi et al., 2020; Saxton et al., 2014; Tirado-Beltrán et al., 2020; Yeo et al., 2017). However, the perspectives and perceptions of NPOs have rarely informed these analyses (AbouAssi & Trent, 2016; Berrett & Sudweeks, 2023; Schmitz et al., 2012). What kind of information do NPOs deem more important to disclose to encourage donors to continue their donations? Are NPOs’ perceptions consistent with the findings from previous empirical studies? This study aims to answer the abovementioned questions by offering the viewpoints of managers comprising a sample of community foundations (CFs) operating in the European Union (EU) countries and the United Kingdom (UK) that are facing challenges in cultivating long-lasting relationships with their donors. Additionally, it provides the opportunity to test the common assumptions about accountability to donors. In this study, the framework proposed by Saxton and Guo (2011) – which identifies (a) transparency regarding organisational finances and performance and (b) dialogue with donors as the two key dimensions of NPO web-based accountability practices – is used as a starting point for the model design. The model is further developed by the identification of mediating effects between variables, which highlights whether an independent variable affects the dependent variable through a third intervening or mediating variable. Managerial perceptions investigated in this study are derived from a survey and analysed using the partial least squares structural equation modelling (PLS-SEM) to identify the relationships among variables (Hair et al., 2014, 2016). The results of this study highlight the importance of financial accountability and dialogue with donors for CF managers to ensure the continuance of donations, whereas being accountable for organisational performance is not considered as having a direct impact on the maintenance of donor support. However, CF managers recognise the importance of transparency on organisational performance because it allows them to improve dialogue with donors, which in turn affects the perceived capacity to ensure the continuance of donations. This result contributes to the enrichment of the seminal framework of Saxton and Guo (2011) by confirming the assumed existence of a mediating effect between its variables. It also reinforces the idea that designing online accountability that can encourage donations is a complex and challenging task for NPO managers; it requires them to be aware of both the direct and indirect effects of transparency and dialogue on donor giving.
What is important to account for? The point of view of non-profit managers
Chiara Leardini
;Stefano Landi;Luca Piubello Orsini
2024-01-01
Abstract
Several studies have analysed the types of information provided by NPOs on their institutional websites and examined their impact on donations, thus identifying which categories of content usually have positive, negative or no significant impacts on charitable giving (Ghoorah et al., 2021; Lin & Li, 2020; Rossi et al., 2020; Saxton et al., 2014; Tirado-Beltrán et al., 2020; Yeo et al., 2017). However, the perspectives and perceptions of NPOs have rarely informed these analyses (AbouAssi & Trent, 2016; Berrett & Sudweeks, 2023; Schmitz et al., 2012). What kind of information do NPOs deem more important to disclose to encourage donors to continue their donations? Are NPOs’ perceptions consistent with the findings from previous empirical studies? This study aims to answer the abovementioned questions by offering the viewpoints of managers comprising a sample of community foundations (CFs) operating in the European Union (EU) countries and the United Kingdom (UK) that are facing challenges in cultivating long-lasting relationships with their donors. Additionally, it provides the opportunity to test the common assumptions about accountability to donors. In this study, the framework proposed by Saxton and Guo (2011) – which identifies (a) transparency regarding organisational finances and performance and (b) dialogue with donors as the two key dimensions of NPO web-based accountability practices – is used as a starting point for the model design. The model is further developed by the identification of mediating effects between variables, which highlights whether an independent variable affects the dependent variable through a third intervening or mediating variable. Managerial perceptions investigated in this study are derived from a survey and analysed using the partial least squares structural equation modelling (PLS-SEM) to identify the relationships among variables (Hair et al., 2014, 2016). The results of this study highlight the importance of financial accountability and dialogue with donors for CF managers to ensure the continuance of donations, whereas being accountable for organisational performance is not considered as having a direct impact on the maintenance of donor support. However, CF managers recognise the importance of transparency on organisational performance because it allows them to improve dialogue with donors, which in turn affects the perceived capacity to ensure the continuance of donations. This result contributes to the enrichment of the seminal framework of Saxton and Guo (2011) by confirming the assumed existence of a mediating effect between its variables. It also reinforces the idea that designing online accountability that can encourage donations is a complex and challenging task for NPO managers; it requires them to be aware of both the direct and indirect effects of transparency and dialogue on donor giving.
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