engleski

Determinants of donations amount in non-profit organizations in Croatia

The purpose of this study is to identify accounting measures and data from financial statements which have an impact on the amount of revenues from donation. Empirical evidence will be provided on a sample of non-profit organizations in Croatia that apply double-entry bookkeeping system. Necessary data for empirical research is collected from Register of non-profit organization in Croatia. The study investigates the association between amount of revenues from donations and accounting measures. Logistic regression is used to provide the results. Results of the study indicate that volunteers, debt ratio, taxable activity, adequacy of equity and operating margin have statistically significant influence on the amount of revenues from donation. This study contributes to further understanding of financial reporting in non-profit sector and accounting information which are determinants of donations gathering process.

Accounting, Non-profit organizations, Revenue from donations, Accounting measures

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