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Author
Dyczkowski Tomasz (Wrocław University of Economics, Poland)
Title
Strategies Toward Internet Disclosures in Public Benefit Organisations
Strategie ujawnień internetowych organizacji pożytku publicznego
Source
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2017, nr 474, s. 133-149, rys., tab., bibliogr. 18 poz.
Research Papers of Wrocław University of Economics
Issue title
Global Challenges of Management Control and Reporting
Keyword
Internet, Organizacje pożytku publicznego, Media społecznościowe
Internet, Public benefit organisation, Social media
Note
JEL Classification: L39, M49
streszcz., summ.
Abstract
The paper explores Internet disclosures of Polish public benefit organisations (PBOs) applying a comprehensive methodology of assessment of information provided by PBOs on their website and in social media. The study was conducted between October 2015 and February 2017 and included a sample of 250 randomly selected PBOs. Beside determining a share of Polish PBOs which are sustainably active on the web, a combined analytical approach using a scoring system and a cluster analysis enabled to define three strategies related to Internet disclosures, including: 'a contact page', 'a promotion website' and 'a stakeholder relationship portal'. Differences between the said approaches, together which factors influencing disclosure intensity and quality, including an Internet platform, financial status of an organisation and their activity domains, were identified, as well(abstrakt oryginalny)

W artykule zbadano problem ujawnień internetowych polskich organizacji pożytku publicznego (OPP) z wykorzystaniem kompleksowej metodyki oceny informacji prezentowanych przez OPP na ich stronach www i w mediach społecznościowych. Badanie przeprowadzono od października 2015 do lutego 2017 r. na próbie losowej 250 organizacji. Po ustaleniu, jaka część polskich OPP jest trwale aktywna w Internecie, wykorzystano system ocen punktowych w połączeniu z analizą skupień i zdefiniowano trzy strategie ujawnień internetowych, w tym: "punkt kontaktowy", "stronę promocyjną" oraz "portal relacji z interesariuszami". Ustalono również różnice między wskazanymi podejściami i wpływ na ujawnienia internetowe OPP takich czynników, jak: platforma internetowa, zasobność organizacji i obszar ich działalności społecznej(original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
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Bibliography
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ISSN
1899-3192
Language
eng
URI / DOI
http://dx.doi.org/10.15611/pn.2017.474.12
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