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Applying Text Mining to Analyze the Performance of PBOs on the Basis of Their Obligatory Annual Activity Statements (Analiza dokonan OPP prezentowanych w ich rocznych obligatoryjnych sprawozdaniach z dzialalnosci z wykorzystaniem metody eksploracji tekstu)

Author

Listed:
  • Tomasz Dyczkowski

    (Wroclaw University of Economics, Faculty of Management, Information Technology, and Finance)

Abstract

The paper’s aims is to investigate if the level of detail and selection of particular performance-related information by public benefit organizations (PBOs) in their obligatory annual activity statements can stimulate individual donations. The research encompassed 177 randomly selected Polish PBOs. It applied text mining methodologies and a laboratory experiment. The results obtained allowed the identification of nine key groups of topics that PBOs focus on the narrative parts of their obligatory annual activity statements. Moreover, it was proven that organizations that potential donors would like to support with their 1% tax write-off discuss their performance in more detail and focus on slightly different issues than other organizations.

Suggested Citation

  • Tomasz Dyczkowski, 2016. "Applying Text Mining to Analyze the Performance of PBOs on the Basis of Their Obligatory Annual Activity Statements (Analiza dokonan OPP prezentowanych w ich rocznych obligatoryjnych sprawozdaniach z ," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 14(63), pages 123-138.
    • Handle: RePEc:sgm:pzwzuw:v:14:i:63:y:2016:p:123-138
    as

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    File URL: https://press.wz.uw.edu.pl/ems/vol14/iss63/9
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    References listed on IDEAS

    as
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    5. Buchheit, Steve & Parsons, Linda M., 2006. "An experimental investigation of accounting information's influence on the individual giving process," Journal of Accounting and Public Policy, Elsevier, vol. 25(6), pages 666-686.
    6. Philip D. Palmer, 2013. "Exploring attitudes to financial reporting in the Australian not-for-profit sector," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 217-241, March.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    performance; text mining; narrative information; public benefit organizations;
    All these keywords.

    JEL classification:

    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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