Impact of donors' financial fairness perception on donation intention in nonprofit organizations after COVID-19 outbreak.

Xia Li,Linyan Feng,Zhihan Lv

doi:10.1371/journal.pone.0251991

Abstract

Based on the investigation of financial fairness perception and donation intention of individual donors in non-profit organizations (NPOs), this paper uses structural equation model to analyze the impact of individual donors’ financial fairness perception on donation intention. The results show that individual donors’ perceptions on financial result fairness, financial procedure fairness and financial information fairness all have positive impact on donation intention; among which the perception on financial result fairness only has direct impact on individual donation intention, while the perceptions on financial procedure fairness and financial information fairness have direct and indirect impact on individual donation intention.

Highlights

At the turn of 2020 and 2019, the turbulent coming and rapid spread of COVID-19 have seriously affected the normal life of people and caused great losses to economy and society, while the whole country is united to fight the epidemic, and the non-profit organizations (NPOs) have actively involved in the fight, fulfilled their social responsibilities and made great contributions to the fight against the epidemic
As an important driving factor of donation behavior, individual donation intention acts on individual donation motivation [1], and directly affects individual donation behavior, which is affected by various perceptions and emotional factors of donors, such as their moral identity [2], perceived recipient benefit [3], etc
The results show that under the epidemic situation, the financial information fairness perception of individual donors in NPO has the significantly positive impact on the perceptions of financial procedure fairness and financial result fairness, while financial procedure fairness perception has positive impact on financial result fairness perception, with the respective path coefficients of 0.555 (p

Summary

Introduction

At the turn of 2020 and 2019, the turbulent coming and rapid spread of COVID-19 have seriously affected the normal life of people and caused great losses to economy and society, while the whole country is united to fight the epidemic, and the non-profit organizations (NPOs) have actively involved in the fight, fulfilled their social responsibilities and made great contributions to the fight against the epidemic. The objectives of information disclosure by NPOs must meet the information needs of organizational external stakeholders, and the relationship maintenance and management of Impact of donors’ financial fairness perception on donation intention in nonprofit organizations individual donors as an important link in the fund chain are an important task for NPO to disclose financial information for their social responsibility [6]. The following hypotheses are obtained according to the above analysis: H4: Under the epidemic situation, financial result fairness perception of individual donors in NPO positively affects their donation intention.

Conclusions

Findings

Ethics statement