The Institutional Settings of the Recovery of the NGO Sector in Post-Communist Countries

• Autorzy: Halina Waniak-Michalak , Ivana Perica , Sviesa Leitoniene , Ewa Chojnacka

Warianty tytułu

Uwarunkowania instytucjonalne w rozwoju sektora organizacji pozarządowych w krajach postkomunistycznych

• Języki publikacji: EN

Abstrakty

EN

The purpose of the paper is to describe the process of creating institutional settings in three post-communist countries and analyze the change of the social trust in these countries in line with the development of legal and accounting rules and norms for NGOs. The design and methodology include a literature analysis and the inductive method to analyze historical data for each country. The countries that were selected for the research are Lithuania - one of the Baltic states, which is in the last place in the World Giving Index (WGI) ranking, Poland with the average result in WGI ranking, and Croatia - the best post-communist country in the WGI ranking. Research limitations include the use of the descriptive method and the small number of countries included in the analysis. The originality and value of this paper lie in the fact that the problem of low social trust in NGOs in post-communist countries is analyzed by linking it with the development of NGO accountability and civil control over them. (original abstract)

Celem artykułu jest analiza procesu tworzenia otoczenia instytucjonalnego sektora organizacji pozarządowych w trzech wybranych krajach postkomunistycznych oraz analiza zmian zaufania społecznego w tych krajach w odniesieniu do zmian norm prawnych i rachunkowości dla organizacji pozarządowych. Metodologia badań obejmuje analizę literatury i indukcyjną metodę analizy danych historycznych dla wybranych krajów postkomunistycznych. Do badań wybrano trzy kraje postkomunistyczne: Litwę - jeden z krajów bałtyckich, zajmujący ostatnie miejsce w rankingu World Giving Index, Polskę i Chorwację - dwa najlepsze kraje postkomunistyczne w rankingu World Giving Index. Ograniczenia badawcze wynikają z zastosowania metody opisowej i niewielkiej liczby krajów objętych analizą. Oryginalność i wartość niniejszego opracowania polega analizie problemu niskiego zaufania społecznego do organizacji pozarządowych w krajach postkomunistycznych w kontekście rozwoju otoczenia instytucjonalnego organizacji pozarządowych oraz wzrostu ich rozliczalności i cywilnej kontroli nad nimi. (abstrakt oryginalny)

Słowa kluczowe

EN

Non-governmental organisation; Accounting; Post-communist countries

PL

Organizacje pozarządowe; Rachunkowość; Kraje postkomunistyczne

• Czasopismo: Comparative Economic Research
• Rocznik: 2020
• Tom: 23
• Numer: nr 3
• Strony: 133--154

Twórcy

autor

Halina Waniak-Michalak

• University of Lodz, Poland

autor

Ivana Perica

• University of Split

autor

Sviesa Leitoniene

• Kaunas University of Technology

autor

Ewa Chojnacka

• Nicolaus Copernicus University in Toruń, Poland

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Identyfikatory

DOI

10.18778/1508-2008.23.24