Organizational Revenue Research Articles

For the Love of the Game: Calculating the Premium Associated With Academic Surgical Practice.

We sought to determine the premium associated with a career in academic surgery, as measured by compensation normalized to the work relative value unit (wRVU). An academic surgical career embodying innovation and mentorship offers intrinsic rewards but is not well monetized. We know compensation for academic surgeons is less than their nonacademic counterparts, but the value of clinical effort, as normalized to the wRVU, between academic and nonacademic surgeons has not been well characterized. Thus, we analyzed the variations in the valuation of academic and nonacademic surgical work from 2010 to 2022. We utilized Medical Group Management Association Provider Compensation data from 2010, 2014, 2018, and 2022 to compare academic and nonacademic surgeons. We analyzed raw total cash compensation (TCC), wRVU, TCC per wRVU (TCC/wRVU), and TCC to collections (TCCtColl). We calculated collections per wRVU (Coll/wRVU). We adjusted TCC and TCCtColl for inflation using the Consumer Price Index. Linear modeling for trend analysis was performed. Compared with nonacademic, academic surgeons had lower TCC (2010: $500,415.0±23,666 vs $631,515.5±23,948.2, -21%; 2022: $564,789.8±23,993.9 vs $628,247.4±15,753.2, -10%), despite higher wRVUs (2022: 9109.4±474.9 vs 8062.7±252.7) and higher Coll/wRVU (2022: 76.68±8.15 vs 71.80±6.10). Trend analysis indicated that TCC will converge in 2038 at an estimated $660,931. In 2022, academic surgeons had more clinical activity and superior organizational revenue capture, despite less total and normalized clinical compensation. On the basis of TCC/wRVUs, academia charges a premium of 16% over nonacademic surgery. However, trend analysis suggests that TCC will converge within the next 20 years.

Understanding the shift: contextual determinants of classic and alternative servitisation trajectories

PurposeWhile servitization has been recognised for its potential to augment organizational revenue and fortify competitive advantage, the exploration of alternative servitization trajectories to the classical servitization model has been little explored in literature. Recent literature introduces the “service paradox” and presents different trajectories to the classical model, but it does not explain why a company chooses one trajectory instead of another. Therefore, this study aims to provide a model that, based on the contextual factors present, recommends which servitization trajectory the company should choose.Design/methodology/approachThis study uses a combination of design science research (DSR) and context, intervention, mechanisms and outcomes (CIMO) to propose the model. An initial contextual factors list was created based on the literature, refined by the company’s employees and evaluated in three selected initiatives in the focal company. Furthermore, based on the understanding of the CIMO logic elements, four design propositions were elaborated to summarize the main findings of the study.FindingsThe study has demonstrated that the choice of a servitisation trajectory is intricately tied to a multitude of contextual factors, prompting organisations to deviate from conventional models towards alternative paths. Furthermore, the research sheds light on the underlying mechanisms and contextual drivers that shape servitisation decisions within the context of a consumer goods manufacturer. The analysis underscores the pivotal role of market dynamics and strategic adaptability in shaping servitisation strategies, underscoring the importance of customized approaches that cater to the distinct circumstances of each organisations.Originality/valueThe research contributes to both theory and practice by offering profound insights into the complex nature of servitisation, advocating for continuous adaptation and strategic alignment with market demands. For practitioners and decision-makers, the study provides valuable guidance on enhancing service offerings and navigating the complexities of servitisation within specific sectors, fostering a culture of learning and adaptation to drive sustainable growth.

Activities of the Odessa branch of the Imperial Orthodox Palestine Society (1896-1916): the statistics essay

In the article, based on the annual reports' data, for the first time an attempt to compile the statistics on the activities of the Odessa branch of the Imperial Orthodox Palestinian Society (IOPS) was made. The studied structural division of the IOPS was opened on December 19, 1893 and became the second after the Yakut branch of the IOPS (March 21, 1893). Using diagrams, the author of the scientific research clearly showed the dynamics of changes in the quantitative composition of the Odessa branch of the IOPS and the ratio by category of membership in the period from 1896 to 1916, analyzed the financial and economic activities of the branch. The article concludes that the growth in the number of members of the Odessa branch before 1905 was associated with the administrative support and public popularity of representatives of the first generation of the Imperial Orthodox Palestine Society. The reduction in the number of members was subsequently facilitated by the banal non-payment of membership fees for three or more years, as well as the death of IOPS members, under which its active formation took place. The maximum economic viability of the Odessa branch of the IOPS was achieved by 1901, after which the organization's revenues began to fall. Grain harvests in the grain-growing regions of the Russian Empire, as well as domestic and foreign policy factors (the Russo-Japanese War, the First Russian Revolution, the Balkan Wars, the First World War, the Great Russian Revolution of 1917) contributed to the hard crisis in the Odessa branch. The article is intended for specialists in the field of church history, missiology, the history of public organizations, as well as for a wide range of researchers interested in the issues of Russia's presence in the Holy Land.

Risk management in the context of sustainability in business – case study

The national and international macroeconomic and financial context has remained steady in recent years, contributing to some protection for organizations. However, we cannot say that organizations are not subject to risks, which means that risk management is considered a component of management that can be found at any organizational level. Managers manage the organization's revenue and costs through a performance system. They manage risks at the economic entity level, be they financial, economic, strategic, or operational, using quantitative instruments or with professional experience and reasoning. Addressing risk as a whole has become much more important with globalization. Thus, mathematical modeling of risk became important, and companies allocated much more time to this aspect. The potential exposure of organizations to internal and external risks determines that each legal entity has a proactive approach from the point of view of risks. This paper aims to analyze the methods of identifying and assessing economic risks, mainly in the context of company sustainability, using qualitative tools for risk measurement. The case study is carried out on a construction company.

Текущее состояние, проблемы и перспективы развития аудиторских организаций в России

The relevance of the study is due to the transformational processes in the domestic economy, which are accompanied by sanctions pressure from Western countries and internal problems, which increase the importance of independent financial assessment and consulting support of business. However, auditing industry itself is in crisis that requires detailed study and innovations. The purpose of the study is to analyze the consequences associated with changes in the normative basis of auditing activities regulation and to study the prospects for further development of audit market on the example of several regions of the Russian Federation (Moscow, St. Petersburg, Perm Krai and Sverdlov Region), interpret the results obtained and form a portrait of an auditing organization on this basis. The following methods were used in the study: observation, comparison, measurement, analysis, synthesis, induction, deduction, and modeling. The research methodology is based on the study and generalization of theoretical studies by domestic authors whose scientific interests are concentrated in the field of studying the auditing theory, legislative regulation, specifics of providing audit services, studying the regional audit market and prospects for its further development. Audit organizations of the following regional units acted as objects for statistical research: Moscow, St. Petersburg, Perm Krai and Sverdlov Region. As a result, the authors came to the conclusion that the number of auditors with a Single Certificate has the greatest impact on the revenue of audit organizations operating in federal cities, while in Sverdlov Region and Perm Krai such factor is the number of audit opinions issued. This fact indicates that there is a clear disparity in the market of audit services in relation to qualified personnel, most of whom are concentrated in the central regions of Russia, which increases the competitive potential. However, the cost of "federal" audit services remains quite high due to their quality and presence of a large number of customers willing to pay for it. In turn, business activity in the audit market of other regions is significantly lower. As a result, there is a necessity to attract customers by demonstrating flexibility in pricing and customer orientation, which affects the final cost and, as a rule, quality, but is compensated by the number of audit services provided. Scientific recommendations proposed by the authors are: expanding understanding of the essence of auditing, transformation of audit approaches, consolidation of audit market entities through the merger and acquisition of audit organizations to make it possible to continue competitive activities; development of new markets for audit services in the EAEU member states; diversification of audit company services to consolidate its position in the competitive market; increased demand for initiative audit services to provide preventive measures to identify and prevent tax risks, search for reserves, and optimization of business processes. The author's working out and proposals can be useful for auditors, audited persons and regulators of auditing activities in the Russian Federation to understand the situation in auditing industry in the region, as well as to develop theoretical and practical options for ensuring optimal efficiency of the audit market in Russia as a whole.

Tourism Touché: USA Fencing’s Delicate Dance With Tournament Site Selection

This case explores the complex process of developing a national calendar of marquee events for the Olympic sport of fencing. USA Fencing, the national governing body, must meet diverse stakeholders’ needs while balancing competing priorities. Chief among the tensions is maximizing organizational revenues to fund operations versus minimizing costs and barriers to event access for participants. Suitable venues are scarce and clustered in major metropolitan areas with restrictive calendars. The limited number of potential locations impedes USA Fencing’s ability to extract concessions from host cities and negotiate hotel room rebates and venue rental fees. This also limits USA Fencing’s ability to accommodate other stakeholder preferences, such as attractive locations and adhering to a recently adopted policy to give preference to locations in states with inclusive laws regulating women’s reproductive health and LGBTQIA+ issues. With no perfect solutions, navigating these constraints requires judicious analysis of alternatives and artful negotiation between attendee demands and organizational imperatives to develop event schedules aligning with USA Fencing’s mission. By wrestling with this multidimensional resource allocation dilemma, students sharpen analytic skills and strategic decision-making competencies, grappling with the same complex questions event directors face in real-world scheduling environments marked by inadequacy and compromise.

From a long-term dynamic perspective: how should internal carbon pricing be implemented?

Internal carbon pricing has the potential to positively influence enterprises’ carbon emissions. However, the strategies for implementing internal carbon pricing for enterprises and internal organizations remain unclear. In this study, employing a differential game research methodology, we design three implementation strategies for internal carbon pricing from a dynamic time perspective. Through comparative research and numerical analysis of these three different strategies’ effects on the changes in enterprise carbon emission reduction and goodwill, we find that for both enterprises’ carbon emission reduction and goodwill, Model C (implementing secondary investment for internal carbon fee collection) is optimal when the proportion of internal organizational revenue allocation is high and the proportion coefficient of internal carbon fee collection is low. When the proportion coefficient of internal carbon fee collection meets certain conditions, it makes the total profit of system under model C (implementing secondary investment for internal carbon fee collection) larger than the other two strategies. Due to short-sighted behavior, both enterprises’ profits and carbon emissions gradually decrease, leading to the internal carbon prices of enterprises under the three strategies will approach a stable value.

Remind board members of the importance of their personal gifts

With the end of year fundraising push in full swing, many nonprofits are looking for their board members to help solicit donors and bolster the organization's revenues. But it's also important to remind board members of what's expected of them when it comes to their own personal contributions to the organization.

Activity-based costing technology adoption in Australian universities.

Strategic cost management is vital to the Australian university sector's performance, and activity-based costing (ABC) is a widely accepted and used accounting technology assisting with this. We examine the status of ABC technology adoption in two categories-adopters and non-adopters of the technology-informed by Technology Diffusion Framework, Social Cognitive Theory and Dynamic Theory of Strategy. The study collected data by sending a pilot-tested survey questionnaire to senior executives for electronic completion. From the 39 universities that elected to participate, 24 usable responses were received, representing a 61% response rate. The data were analyzed using cognitive characteristics supported by Social Cognitive Theory, and organizational characteristics supported by the Dynamic Theory of Strategy of universities ABC technology adopter and non-adopter status. Cognitive characteristics provide a qualitative explanation, but selected determinants show no statistical significance. Organizational characteristics also provide a qualitative explanation and show organizational revenue is the most significant determinant; followed by universities located outside the cities, and in the southern part of Australia, have more propensity for ABC technology adoption.

Тарифное регулирование в электроэнергетике: отечественный и зарубежный опыт

Subject. Tariff regulation in the field of electric power industry in the Russian Federation and in other states. Goal. To identify similarities and differences in domestic and foreign methods of tariff regulation in the electric power industry. Method or methodology. In the process of achieving the goal, methods of analysis and synthesis, a graphical method of presenting data were used. Results of the work. The analysis carried out made it possible to compare the features of tariff regulation in the electric power industry in domestic and foreign grid organizations. Conclusions. As a result of the study, similarities and differences in approaches to tariff regulation in the electric power industry were identified. In domestic and foreign countries, the activities of energy sales companies are classified as subjects of natural monopoly. In this regard, there is a need for government intervention in the pricing process. To do this, each country has state bodies that carry out tariff regulation in the electric power industry. In Russia, such an organization is the Electricity Regulation Department of the Federal Antimonopoly Service of Russia, in the UK it is the Gas and Electricity Market Regulation Service, in Brazil it is the National Electricity Regulatory Agency. Each country uses its own approaches and methods of tariff regulation. In Russia, uniform tariffs and sales surcharges for electricity and capacity are established, in Germany and Brazil, tariff regulation is carried out by limiting the maximum revenue of grid organizations, and in the UK by setting standard indicators that grid organizations must achieve.

Conducting a Bibliometric Study through a Systematic Literature Review regarding Job Characteristics and Work Engagement

In businesses, top management typically discusses increasing employee performance by focusing on job characteristics (JC) and work engagement (WE). Typically, employees' job characteristics are classified based on the Job Demand Resource Theory (JDR) or the Job Characteristics Theory (JCT). In fact, work engagement is concerned with an employee's enthusiasm and dedication to their job. This systematic literature review intends to examine research articles on job characteristics and work engagement (WE) from 2017 to 2021 that were retrieved from publicly available databases. Furthermore, this study critically reviews the most significant theories and employs Bibliometric analysis and Microsoft Excel to develop research themes. In addition, Bibliometric study included selected literature trends, the most influential words, the most dominant authors, co-occurrence networks, thematic maps, and factorial analyses. PRISMA was utilised for systematic screening. A conceptual model and prospective study directions have been presented to intellectuals and aspiring academics. Hence, this review is a noteworthy addition to the current body of literature. This analysis recommends that businesses and policymakers should explore regulations and tactics to optimise the job characteristics of the workforce. Moreover, managers should recognize that WE enlighten performance and increase the organization's revenue and commitment. Applying these JC and WE concepts would provide firms with a competitive edge that would enable them to sustain and flourish worldwide.

The Role of Gender, Race/Ethnicity, and Other Factors in Influencing Top Executive Compensation in American Environmental Nonprofits

The article reports the findings of a pathbreaking national study that examines executive compensation in American environmental nonprofits. This article seeks to accomplish two goals: (1) examine the gender disparities in the pay of chief executive officers (CEOs), executive directors, and presidents in environmental organizations; and (2) analyze the ethnic/racial differences in the wages of the top executive in said nonprofits. The study uses financial information from Internal Revenue Service Form 990 to examine top executive salaries in 2,703 organizations. The author collected data from tax forms filed between 2018 and 2020. The article examines how gender and race/ethnicity are associated with compensation. It also analyzes how region, organizational type, urbanization, organizational revenue, staff size, the board size, the receipt of bonuses and incentives, the size of the bonuses/incentives, and the size of the base wages are related to overall compensation. Men occupied 51.2% (1,383) and women 48.8% (1,320) of the top executive positions in the organizations studied. Whites dominate the CEO position, that is, 92% or 2,488 of the CEOs were White, and 8% (215) were people of color. The study found significant gender pay gaps. While the median compensation for men was $117,468, it was $88,568.50 for women. Hence, women CEOs earned 75.4% of what men were paid. There was also an ethnic/racial pay gap. The study found that White CEOs earned a median income of $102,801. The median wage for Asian CEOs was 97.6%, Black CEOs was 96%, Latinx CEOs was 80.8%, and Native American CEOs was 73.4% of what White CEOs earned. White men obtained the highest median compensation of all gender, and racial/ethnic groups studied. The total compensation also varied by region, organizational revenues, organizational type, level of urbanization, staff size, board size, receipt of bonuses and incentives, the size of bonuses/incentives, and size of base wages. The size of the organization’s revenue, whether a CEO received bonuses/incentives, region, the CEO’s race/ethnicity, the CEO’s gender, and size of the staff were significant factors in the multivariate regression model.

ROLE OF ACCOUNTS RECEIVABLE IN ACCOUNTING (FINANCIAL) STATEMENTS

Receivables in the financial statements are an important element that reflects the amount of an organization's funds diverted from turnover, those that are expected to be received in the near future. At the same time, receivables differ in terms of maturity, quality and it is necessary to analyze them in order to understand what share of the total amount of debt will actually return to the turnover of the organization. For analysis, you need to set up the accounting and analytical collateral system so that the entire accounts receivable management system is tailored to the needs of the users of this information. Understanding how much funds we actually have to pay off accounts payable, we can ensure the timely repayment of the organization's debts and improve solvency indicators. The organization's revenue reflects the amount of funds invested in production and commercial operations taking into account the profit received, therefore, its financial stability depends on the speed of the refund. Thus, accounts receivable management is a process aimed at improving its quality, return rate and more efficient use of funds. Performance indicators of accounts receivable reflect the speed of their circulation; their calculation and correct interpretation are an important element of analysis. The article provides an example of how the change in receivables affects the key performance indicators of the organization. Using this method, you can in practice calculate the performance indicators of the use of receivables for making decisions regarding their optimization.

Peranan Audit Forensik Dalam Pencegahan Kasus Fraud Penerbitan Izin Usaha Pertambanga (IUP) Pemerintahan Daerah

Fraud is a latent danger that threatens a country. The occurrence of fraud (cheating) in the public and private sectors has an extraordinary loss impact. Research results from the Association of Certified Fraud Examiners (ACFE) Global show that every year an average of 5% of the organization's revenue becomes a victim of fraud. Fraud is an unlawful act that is intentionally carried out for a specific purpose (manipulation or giving false reports to other parties) carried out by people from inside or outside the organization to gain personal or group benefits that directly or indirectly harm other parties. The research uses qualitative methods with data collection methods using literature studies. The object of this research is secondary data in the form of fraud against licensing by local governments. For this reason, the role of forensic audits is the best way to prevent and detect fraud. Forensic audits have the ability to provide statements in their expertise.

The impact of organizational statements of support for the black community in the wake of a racial mega‐threat on organizational attraction and revenue

AbstractWhen race‐related injustices occur in society, organizations can respond by sending supportive signals to prospective and current employees. Using signaling theory (Spence, 1973), the current study examines the outcomes associated with organizations' public declarations of support for the Black community following race‐related mega‐threats (Leigh & Melwani, 2019). In Study 1, prospective employees evaluated a specific organization (Ben & Jerry's) that publicly supported the Black community following race‐related mega‐threats. Those who perceived higher levels of organizational support for diversity and inclusion (POSDI) reported higher organizational attraction (OA). Study 2 described a fictitious organization that responded to race‐related mega‐threats by messaging support for either Black Lives Matter (BLM), Blue Lives Matter, All Lives Matter, or no social movement. Prospective employees perceived higher levels of POSDI when the company issued a statement in support of BLM (relative to the other movements), which in turn was associated with higher OA. Study 3 focused on current employees and examined how POSDI influences financial outcomes in real Fortune 500 companies. Organizations that issued statements publicly supporting the Black community following a race‐related mega‐threat received higher POSDI ratings by employees, which predicted increased organizational revenue, even after controlling for revenue prior to making the statements. In sum, organizations that signal public support for the Black community in the wake of a race‐related mega‐threat not only increase prospective employees' POSDI, but may also boost OA and, ultimately, financial revenue.

Benefits of Company Management Systems with Combination of ERP (Enterprise Resource Planning)

This study aims to determine the advantages of implementing a company management system with a combination of ERP in a company. The type of research used is a literature review. In this study, in the administrative control process, the ERP framework can be a facilitator in carrying out the administrative control process. For the preparation and planning process. The advantages of using an ERP framework combine the organizational lines of a coordinated business framework, extending the effectiveness and usefulness of the organization, disclosing precise detailed information and making controlled preparations. As a result of this research, there are several modules in the ERP framework, such as FI (Financial Bookkeeping), which are designed to provide a continuous estimate of an organization's revenue and measure an organization's financial performance against internal and external exchanges. information. Using the FI module, administrators can screen and examine an organization's financial exhibits that show how well the organization's faculty and staff are performing in extending benefits. The advantages of using an ERP framework combine organizational lines of a coordinated business framework, extending organizational effectiveness and usability, accurate disclosure of details, and controlled preparation.

Benefits of Company Management Systems with Combination of ERP (Enterprise Resource Planning)

This study aims to determine the advantages of implementing a company management system with a combination of ERP in a company. The type of research used is a literature review. In this study, in the administrative control process, the ERP framework can be a facilitator in carrying out the administrative control process. For the preparation and planning process. The advantages of using an ERP framework combine the organizational lines of a coordinated business framework, extending the effectiveness and usefulness of the organization, disclosing precise detailed information and making controlled preparations. As a result of this research, there are several modules in the ERP framework, such as FI (Financial Bookkeeping), which are designed to provide a continuous estimate of an organization's revenue and measure an organization's financial performance against internal and external exchanges. information. Using the FI module, administrators can screen and examine an organization's financial exhibits that show how well the organization's faculty and staff are performing in extending benefits. The advantages of using an ERP framework combine organizational lines of a coordinated business framework, extending organizational effectiveness and usability, accurate disclosure of details, and controlled preparation.

Управление региональным развитием с использованием двухуровневой модели «отрасль – предприятие»

The growth of the country’s economy, which is commonly indicated by the increase of GDP, is a primary goal of the Russian Federation. To achieve said goal, it is required to identify control factors contributing to the growth and model relationship between them. The approach of analysis by separate levels of management (in fact, the “black box” approach) should be replaced by the decomposition of the system into its elements by levels: country (indicator – gross domestic product), region (indicator – gross regional product), enterprise (indicator – revenue, value added). Purpose of the study. The analysis of the economy of the Russian Federation as an aggregate of its regions, industries and organizations; growth opportunities examples review; introduction of selected cases that facilitate managerial decision-making. Identification of dependencies between the dynamics of indicators of the country and regions and indicators of enterprises. Analysis of growth opportunities for the economy of the model region and assessment of resource needs to ensure growth. Materials and methods. Mathematical modelling and statistical methods for the analysis of economic indicators. Formulation of optimization problems. Regression models for determining dependencies between economic indicators. Application of Big Data processing methods. Results. The problem of gross regional product growth was formulated. The mathematical model of the relation of gross regional product, industry revenue and selected organization's revenues was developed. The example of the model region is considered on the example of the Chelyabinsk region and the model industry on the example of manufacture. Statistically significant dependence of revenue and Value Added was confirmed by the example of model industry and model region. The regression model for sector contribution to gross regional product was developed and its parameters determined. A rough estimation of the required investments for growth is provided. Conclusion. A comprehensive model linking GDP, gross regional product, industry revenue and aggregate companies’ revenue in an industry was developed. Conducted analysis of the economy as an aggregate of its elements indicates the importance of industry companies as a fundamental growth-generating unit.

Accounts Receivable in the Russian Economy: Regional Trends

Accounts receivable, being both a sales and financial category, is a key aspect of the development of modern market relations. At the same time, accounts receivable has become a complex object of only microeconomic research. Insufficient knowledge of accounts receivable at the macro level determined the relevance of the research. The subject area of the research is the total accounts receivable of Russian organizations. The aim of the study is to group Russian regions and types of economic activities depending on the conditions of conducting sales and payment activities. The methodology consists of a systematic approach, which allowed a comprehensive review of the object of research and macroeconomic analysis, which ensured the reliability and validity of the conclusions of the work. As a result, the author defines the total accounts receivable of organizations in the economy as an independent object of macroeconomic research. Based on the results of the analysis for 2000–2019, the author concludes that there is a high degree of correlation between sales revenue and accounts receivable of Russian organizations, as well as the presence of trends in the increasing importance of accounts receivable in sales and the reduction of its overdue part in the finances of organizations. The share of accounts receivable in the total sales revenue of organizations is taken as a generalized characteristic of the conditions for doing business in the sales activities of organizations, and in payment activities — the share of overdue total accounts receivable of organizations. The author’s matrix for express assessment of the conditions for conducting sales and payment activities of organizations in the economy constitutes the scientific novelty of the study. It made it possible to group the types of activities, regions and districts of the Russian Federation, depending on the specified conditions. The prospect for future research of the total accounts receivable of organizations in the economy is the search for tools to determine its optimal volume and structure to timely identify the factors of the upcoming crises of non-payment and overproduction, both in the economy as a whole and in individual commodity markets.

Facebook as an engagement tool: How are public benefit organizations building relationships with their public?

The beginning of the 21st century brought a change in the approach to public relations (PR). Both the literature and the practice saw a shift in focus from evaluating the efficiency of communication strategies to relationship management. On the other hand, the growing interest in the use of social media in the management of many types of organizations has prompted researchers to seek the theoretical causes of this trend. Therefore, the purpose of this research is to examine the scope of the Polish public benefit organizations' (PBO) use of the social network Facebook in managing relationships with stakeholders. The PBO is a specific form of non-profit organization, which enjoys the special privilege of collecting tax-deductible donations of 1% of personal income tax (PIT). The research covered 876 entities, which were divided into four clusters depending on their size. A database of posts was created that the organizations published in the period selected for the research. Then, the impact of the Facebook content on user engagement was analyzed. For this purpose, various statistical methods were used, i.e. descriptive statistics, statistical tests and multiple regression analysis. The results indicate that, in spite of social media's unquestionable advantages, public benefit organizations only take advantage of a small proportion of this potential. The role of the most popular service, Facebook, in increasing organizational revenue from 1% of PIT deductions seems secondary at best. Apart from that, the results showed that the rates of posting by different Polish public benefit organizations vary widely. Although some organizations were very active in this aspect, the Facebook pages of many organizations remained completely inactive throughout the analysis or showed only minimal activity. Larger organizations exhibited a much greater posting activity than their smaller counterparts.