Financing policy and its impact on planning and control in non-governmental organisations

Tomasz Dyczkowski


The paper examines an impact of a funding level and structure, including revenue on paid and commercial activities, 1% tax writeoffs, as well as public and private support, on planning and control. As regards planning, strategic and operational planning as well as participation of stakeholders in that processes were analysed, whereas in case of control its scope and methodology together with a management reporting framework were examined. The said relations were considered with regard to resources dependency and stakeholder theories. The survey among Polish public benefit organisations (PBOs), where 55 organisations responded, confirmed the existence of a link between revenue levels and budgeting, control scope and methodology, as well as internal reporting. Control scope and methodology were also enhanced by conducting paid statutory activities or by financing social programs with public subsidies. It appeared, though, that private donors had little influence on PBOs’ activities. Moreover, financing with 1% tax write-offs may have even made planning and control practices less rigorous
Author Tomasz Dyczkowski (MISaF / IR / KRC)
Tomasz Dyczkowski,,
- Katedra Rachunku Kosztów, Rachunkowości Zarządczej i Controllingu
Publication size in sheets1
Book Sichel Ricardo Luiz (eds.): Intellectual Property Rights and Management Accountability: A new perspective, 2017, Gramma Livraria e Editora, ISBN 978-85-5968-122-2, 199 p.
Keywords in Englishcontrol, financing policy, non-governmental organisations, planning, stakeholders
Languageen angielski
Score (nominal)5
ScoreMinisterial score = 5.0, 02-07-2019, MonographChapterAuthor
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