FINANCIAL GOVERNANCE AND DONOR CONFIDENCE IN EDUCATIONAL NON-PROFIT INSTITUTIONS
AN EXPLORATORY STUDY
DOI:
https://doi.org/10.29327/270098.19.2-19Resumen
Educational non-profit institutions depend significantly on donations to maintain their activities and fulfill their social purposes. In this context, financial governance plays an important role in building donor confidence and ensuring organizational sustainability. This study analyzes the relationship between financial governance practices and donor confidence in educational non-profit institutions. The research adopted an empirical approach through an online questionnaire administered to 25 regular donors, of whom 22 completed the survey . The findings indicate that financial transparency, accountability, donor communication, and the demonstration of organizational impact positively influence the willingness to donate and continue supporting such institutions. Respondents emphasized the importance of responsible use of funds, clear disclosure of financial information, and evidence of outcomes achieved by beneficiary organizations. The study concludes that effective financial governance mechanisms contribute to strengthening institutional credibility, increasing donor confidence, and enhancing the sustainability of educational non-profit institutions. The findings provide practical insights for managers seeking to improve transparency, accountability, and donor engagement practices.
Descargas
Referencias
AL-HASAN, M.; LUTFI, A.; MOWAFI, O.; ABDELDAYEM, B.; ESKANDARANY, A.;
ALSHIRAH, A. F. The governance of non-governmental organizations: critical lens for laws and regulations. Journal of Open Innovation: Technology, Market, and Complexity, v. 10, n. 2, art. 100299, 2024. Disponível em: https://www.sciencedirect.com/science/article/pii/S2199853124000933. Acesso em: 10 mar. 2024.
DETHIER, F.; DELCOURT, C.; DESSART, L. Donor perceptions of nonprofit organizations’ transparency: conceptualization and operationalization. Nonprofit and Voluntary Sector Quarterly, v. 53, n. 5, 2023. Disponível em: https://journals.sagepub.com/doi/10.1177/08997640231211212. Acesso em: 10 mar. 2024.
DETHIER, F.; DELCOURT, C.; WILLEMS, J. Transparency of nonprofit organizations: an integrative framework and research agenda. International Journal of Nonprofit and Voluntary Sector Marketing, v. 28, n. 1, 2021. DOI: https://doi.org/10.1002/nvsm.1725.
DUENS, N.; MANGEN, C. Trust in international cooperation: emotional and cognitive trust complement each other over time. Critical Perspectives on Accounting, v. 92, art. 102328, 2023. Disponível em: https://www.sciencedirect.com/science/article/abs/pii/S1045235421000472. Acesso em: 10 mar. 2024.
EFUNNIYI, C. P.; ABHULIMEN, A. O.; OBIKI-OSAFIELE, A. N.; OSUNDARE, O. S.; AGU, E. E.; ADENIRAN, I. A. Strengthening corporate governance and financial compliance: enhancing accountability and transparency. Finance & Accounting Research Journal, v. 6, n. 8, 2024. Disponível em: https://fepbl.com/index.php/farj/article/view/1509. Acesso em: 10 mar. 2024.
FRANCIONI, B.; CURINA, I.; DENNIS, C.; PAPAGIANNIDIS, S.; ALAMANOS, E.;
BOURLAKIS, M.; HEGNER, S. M. Does trust play a role when it comes to donations? A comparison of Italian and US higher education institutions. Higher Education, v. 82, n. 1, p. 85-105, 2020. Disponível em: https://pmc.ncbi.nlm.nih.gov/articles/PMC7545378/. Acesso em: 10 mar. 2024.
GHOORAH, U.; MARIYANI-SQUIRE, E.; AMIN, S. Z. Relationships between financial transparency, trust, and performance: an examination of donors’ perceptions. Humanities and Social Sciences Communications, v. 12, art. 315, 2025. Disponível em: https://www.nature.com/articles/s41599-025-04640-2. Acesso em: 10 mar. 2024.
KAZANSKAIA, A. N. Internal controls and risk management in non-profit organizations. 2025. Disponível em: https://www.researchgate.net/publication/395984799_Internal_Controls_and_Risk_Management_in_Non-Profit_Organizations. Acesso em: 10 mar. 2024.
KUMI, E.; COPESTAKE, J. Friend or patron? Social relations across the national NGO-donor divide in Ghana. The European Journal of Development Research, v. 34, p. 343-366, 2021. Disponível em: https://link.springer.com/article/10.1057/s41287-021-00375-3. Acesso em: 10 mar. 2024.
LACRUZ, A. J.; DE MOURA, R. L.; ROSA, A. R. Organizing in the shadow of donors: how donations market regulates the governance practices of sponsored projects in non-governmental organizations. Brazilian Administration Review, v. 16, n. 3, 2019. Disponível em: https://www.researchgate.net/publication/335215748_Organizing_in_the_Shadow_of_Donors_How_Donations_Market_Regulates_the_Governance_Practices_of_Sponsored_Projects_in_Non-Governmental_Organizations. Acesso em: 10 mar. 2024.
LAWRY, R. P. Accountability and nonprofit organizations: an ethical perspective. Nonprofit Management and Leadership, v. 6, n. 2, p. 171-180, 2006. Disponível em: https://www.researchgate.net/publication/229634716_Accountability_and_nonprofit_organizations_An_ethical_perspective. Acesso em: 10 mar. 2024.
LIN, C.-Y.; HSIUNG, H.-H. Enhancing donor engagement: assessing the impact of online donation convenience on the willingness to donate to non-profit organizations. Journal of Infrastructure, Policy and Development, v. 8, n. 5, art. 3925, 2024. Disponível em: https://www.researchgate.net/publication/380872318_Enhancing_donor_engagement_Assessing_the_impact_of_online_donation_convenience_on_the_willingness_to_donate_to_non-profit_organizations. Acesso em: 10 mar. 2024.
ORTEGA-RODRÍGUEZ, C.; LICERÁN-GUTIÉRREZ, A.; MORENO-ALBARRACÍN, A. L. Transparency as a key element in accountability in non-profit organizations: a systematic literature review. Sustainability, v. 12, n. 14, art. 5834, 2020. DOI: https://doi.org/10.3390/su12145834.
PRATIWI, R. I.; HALIJAH; KUSUMAWATI, A. The influence of transparency, governance, and financial accountability in managing financial reporting in the public sector. International Journal of Educational and Life Sciences, v. 2, n. 10, p. 1165-1180, 2024. Disponível em: https://www.researchgate.net/publication/385578371_The_Influence_of_Transparency_Governance_and_Financial_Accountability_in_Managing_Financial_Reporting_in_the_Public_Sector. Acesso em: 10 mar. 2024.
RIOS, M. J.; URQUÍA-GRANDE, E.; ABRIL, C. NGO accountability to donors: better said than done? Revista de Estudios Empresariales. Segunda Época, n. 1, p. 1-20, 2023. Disponível em: https://www.researchgate.net/publication/367640503_NGO_accountability_to_donors_better_said_than_done. Acesso em: 10 mar. 2024.
SALAMON, L. M.; SOKOLOWSKI, S. W.; HADDOCK, M. A. Explaining civil society development: a social origins approach. Baltimore: Johns Hopkins University Press, 2017.
ÜNAL, A.; AYDIN, İ. The effect of trust in charities on donation intention. İzmir Journal of Economics, v. 40, n. 3, p. 714-727, 2025. Disponível em: https://www.researchgate.net/publication/393623646_The_Effect_of_Trust_in_Charities_on_Donation_Intention. Acesso em: 10 mar. 2024.
Descargas
Publicado
Número
Sección
Licencia
Derechos de autor 2026 Mustafa Mehrin
Esta obra está bajo una licencia internacional Creative Commons Atribución 4.0.
O autor concede a autorização de publicação do artigo doutrinário na Revista ESMAT e em sua versão eletrônica, caso seja aprovado pela Comissão Editorial.
Os artigos publicados e as referências citadas na Revista ESMAT são de inteira responsabilidade de seus autores.
O autor se compromete ainda a identificar e creditar todos os dados, imagens e referências. Deve também declarar que os materiais apresentados estão livres de direito de autor, não cabendo, portanto, à Revista ESMAT e a seus editores, quaisquer responsabilidades jurídicas.
