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Article
Publication date: 24 July 2024

Ulpiana Kocollari, Andrea Girardi, Maddalena Cavicchioli and Alessia Pedrazzoli

This study analyses how different forms of online accountability – hierarchical/individualising, hierarchical/calculative and socialising accountability – influence online…

Abstract

Purpose

This study analyses how different forms of online accountability – hierarchical/individualising, hierarchical/calculative and socialising accountability – influence online financing success of non-profit organisations (NPOs).

Design/methodology/approach

The study is based on 797 NPOs’ projects listed on three international crowdfunding platforms providing space for NPOs to present, account for and fund social projects.

Findings

Results show that accountability forms developed online play significantly different roles in NPOs’ financing. While online hierarchical/individualising and socialising accountability enhance NPO funding, hierarchical/calculative accountability reduces financing success.

Research limitations/implications

The empirical analysis is limited to the specific research context. However, the research provides theoretical and practical insights for the accounting literature.

Practical implications

The paper recommends that NPOs invest more in explaining their past and future activities rather than reporting on pure financial performances, as this may lead to stakeholders’ perception of mission drift and reduce financing success.

Originality/value

This research enhances the understanding of online accountability and its significance in securing financial resources for NPOs by highlighting the necessity of examining various accountability forms individually, as they may serve distinct functions in the financial sustenance of NPOs.

Details

Journal of Applied Accounting Research, vol. 26 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 27 December 2021

Ulpiana Kocollari, Alessia Pedrazzoli, Maddalena Cavicchioli and Andrea Girardi

The authors investigate the contributions of social capital (SC) dimensions (bridging, bonding and linking) in crowdfunding campaigns by comparing the dynamics of agri-food…

1071

Abstract

Purpose

The authors investigate the contributions of social capital (SC) dimensions (bridging, bonding and linking) in crowdfunding campaigns by comparing the dynamics of agri-food businesses with those of two other sectors – cultural and technological.

Design/methodology/approach

The authors develop linear regressions on a proprietary data set of 5,290 projects launched on the Italian platform “Produzionidalbasso.com”, from 2014 to 2020.

Findings

The authors’ findings suggest that combining the three social capital dimensions (bridging, bonding and linking) has a more substantial overall effect on the number of backers involved in agri-food projects than in cultural and technological projects. Agri-food entrepreneurs effectively mobilize all resources embedded in the SC dimensions and therefore create the conditions to develop new ties that financially support the project.

Practical implications

Agri-food entrepreneurs may benefit from those results improving their funding strategies. Therefore, agri-food entrepreneurs can explore and exploit the instruments available on the CFD platform – video and rewards associated with the campaign – gaining more benefit from the backers involved compared with other project categories.

Originality/value

The study proposes a broader perspective regarding SC that encompasses the proponent, the company and the campaign with three different types of ties: bonding, bridging and linking. These SC dimensions can differently shape diverse sectors and this eclectic configuration can differentiate the effects of SC in crowdfunding campaigns. This study pinpoints how crowdfunding determinants change, based on project categories.

Details

Journal of Small Business and Enterprise Development, vol. 29 no. 5
Type: Research Article
ISSN: 1462-6004

Keywords

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