The Institutional Settings of the Recovery of the NGO Sector in Post-Communist Countries

• Authors: Halina Waniak-Michalak , Ivana Perica , Sviesa Leitoniene , Ewa Chojnacka

Title variants

Uwarunkowania instytucjonalne w rozwoju sektora organizacji pozarządowych w krajach postkomunistycznych

• Languages of publication: EN

Abstracts

EN

The purpose of the paper is to describe the process of creating institutional settings in three post-communist countries and analyze the change of the social trust in these countries in line with the development of legal and accounting rules and norms for NGOs. The design and methodology include a literature analysis and the inductive method to analyze historical data for each country. The countries that were selected for the research are Lithuania – one of the Baltic states, which is in the last place in the World Giving Index (WGI) ranking, Poland with the average result in WGI ranking, and Croatia – the best post-communist country in the WGI ranking. Research limitations include the use of the descriptive method and the small number of countries included in the analysis. The originality and value of this paper lie in the fact that the problem of low social trust in NGOs in post-communist countries is analyzed by linking it with the development of NGO accountability and civil control over them.

PL

Celem artykułu jest analiza procesu tworzenia otoczenia instytucjonalnego sektora organizacji pozarządowych w trzech wybranych krajach postkomunistycznych oraz analiza zmian zaufania społecznego w tych krajach w odniesienu do zmian norm prawnych i rachunkowości dla organizacji pozarządowych. Metodologia badań obejmuje analizę literatury i indukcyjną metodę analizy danych historycznych dla wybranych krajów postkomunistycznych. Do badań wybrano trzy kraje postkomunistyczne: Litwę – jeden z krajów bałtyckich, zajmujący ostatnie miejsce w rankingu World Giving Index, Polskę i Chorwację – dwa najlepsze kraje postkomunistyczne w rankingu World Giving Index. Ograniczenia badawcze wynikają z zastosowania metody opisowej i niewielkiej liczby krajów objętych analizą. Oryginalność i wartość niniejszego opracowania polega analizie problemu niskiego zaufania społecznego do organizacji pozarządowych w krajach postkomunistycznych w kontekście rozwoju otoczenia instytucjonalnego organizacji pozarządowych oraz wzrostu ich rozliczalności i cywilnej kontroli nad nimi.

Keywords

EN

NGOs; post-communist countries; institutional theory; NGOs accountability; civil trust

PL

World Giving Index; kraje postkomunistyczne; organizacje pozarządowe; teoria instytucjonalna; rachunkowość; World Giving Index; kraje postkomunistyczne; organizacje pozarządowe; teoria instytucjonalna; rachunkowość

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Comparative Economic Research. Central and Eastern Europe
• Year: 2020
• Volume: 23
• Issue: 3
• Pages: 133-154

Dates

published

2020-09-29

Contributors

author

Halina Waniak-Michalak

• Accounting Department, Management Faculty, University in Lodz, Poland

• https://orcid.org/0000-0003-1857-4339

author

Ivana Perica

• Department of Accounting and Auditing, Faculty of Economics Business and Tourism, University of Split, Croatia

• https://orcid.org/0000-0001-8395-5096

author

Sviesa Leitoniene

• Sustainable Economy Research Group, School of Economics and Business, Kaunas University of Technology, Lithuania

• https://orcid.org/0000-0001-8457-5773

author

Ewa Chojnacka

• Department of Financial Accounting, Nicolaus Copernicus University in Torun, Poland

• https://orcid.org/0000-0002-7928-4725

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Identifiers

DOI

10.18778/1508-2008.23.24