Applying Text Mining to Analyze the Performance of PBOs on the Basis of Their Obligatory Annual Activity Statements

• Autorzy: Tomasz Dyczkowski

Warianty tytułu

Analiza dokonań OPP prezentowanych w ich rocznych obligatoryjnych sprawozdaniach z działalności z wykorzystaniem metody eksploracji tekstu

• Języki publikacji: EN

Abstrakty

EN

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. (original abstract)

Niniejsze opracowanie ma na celu zbadanie, czy szczegółowość i dobór informacji dotyczących dokonań organizacji pożytku publicznego (OPP) ujawnianych w ich obligatoryjnych rocznych sprawozdaniach z działalności może stymulować ofiarność indywidualnych darczyńców. Badanie przeprowadzono na losowej próbie 177 polskich OPP z zastosowaniem metod eksploracji tekstu oraz eksperymentu laboratoryjnego. Uzyskane wyniki pozwoliły na zidentyfikowanie dziewięciu głównych grup zagadnień prezentowanych przez OPP w narratywnej części sprawozdania rocznego z działalności. Wskazały także na większą szczegółowość i przesunięte akcenty w opisach dokonań tych OPP, które w najwyższym stopniu stymulują darczyńców do dokonywania odpisów 1% podatku. (abstrakt oryginalny)

Słowa kluczowe

EN

Public benefit organisation; Management commentary; Text analysis; Research results; Text mining

PL

Organizacje pożytku publicznego; Sprawozdanie z działalności; Analiza tekstu; Wyniki badań; Eksploracja tekstu

• Czasopismo: Problemy Zarządzania
• Rocznik: 2016
• Numer: vol. 14, nr 4 (63), t. 1 Efektywne zarządzanie finansami w mikro- i makroskali
• Strony: 123--138

Twórcy

autor

Tomasz Dyczkowski

• Wrocław University of Economics, Poland

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Identyfikatory

DOI

10.7172/1644-9584.63.9