2012 | 2012(68(124)) | 147-160
Article title

Performance measurement of public benefit organizations on the basis of information from financial statements and its influence on their results

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Public benefit organizations (PBOs) pursue non-financial and socially useful objectives that serve the well-being of individuals or the wider public. Business corporations address their financial reports to investors who provide them with capital. A PBO does not have any investors and uses grants and donations to attain its objectives without giving any guarantees that it will be successful, but only promising its motivation, efforts, determination and intention to assist the target group of beneficia-ries. Notwithstanding, assuming that the donors and the charitable organization’s management and staff have the same objectives, the donors expect measurable effects, thus contributing to a more effective use of the funds they donate. The study presented in this paper aimed to find out how PBOs’ financial data affect Polish donors choosing a public benefit institution to support. The analyses were designed to answer the question, whether the donors examine the organizations’ financial reports and use information thus obtained to donate. Moreover, the other important objective of the research was also to verify which data from financial statements donors use in order to measure the performance of PBOs. The statistical data collected allowed other financial factors influencing donations to be inves-tigated too.
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