The purpose of the paper is to find a link between the level of NGOs’ revenues and the trust in non‑governmental organisations (NGOs). We investigate if social trust, as measured by the Charities Aid Foundation, influences their charitable revenues. We analyse the revenues of NGOs in three countries: Poland, Croatia and the United Kingdom. We analyse the change in social trust in these countries and revenues in the years 2013–2017. The design and methodology approach includes a literature review and panel regression analysis. The main results of the panel regression analysis indicate that the amount of donations depends not only on the level of public trust but also on certain external and independent factors. We find that NGOs revenues vary from country to country due to different levels of economic development and wealth of countries. The results also show that apart from demographics, NGOs’ revenues and the donations they receive are also influenced by the philanthropic goal, the numer of years since it was established (the age of the organization) and the financing model. The research limitations include the selection of only a few countries for the analysis. This paper’s originality and value lie in the fact that the problem of low social trust in NGOs is analysed by linking it with the NGOs’ revenues.

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.

Since the beginning of 2019 all organisations, including non-profit organisations, have had to learn how to deal with completely new challenges caused by the Covid-19 pandemic. Our paper aims to show to what extent the Covid-19 pandemic has changed the mission models of NGOs in areas such as types of beneficiaries, type of services, channels of communication, funding streams, key activities, and key partners. In order to reach this aim, we conducted a theoretical analysis of the charitable giving and models of NGOs activity and adopted a questionnaire survey methodology. A total of 575 NGOs from Poland, Croatia, and Lithuania participated in the study. Our study has found that the impact of the pandemic on NGO mission models varies and that pandemic can have a dual effect on the financial situation of NGOs. Despite the difficulties, some organizations gained from the pandemic (mainly those operating in the health and social care), and others lost.

Structural equation modelling (SEM) characteristics seem to be adapted to answer various relevant research questions in management accounting research. Thus, this study aims to illustrate the use and advantages of SEM in management accounting research in the non-profit sector. The contributions of this study include revealing the relationship between the leadership style, managerial accounting, and the performance of non-profit organizations measured by their community engagement. Furthermore, the mediating role of managerial accounting in non-profit organizations is also investigated in this context. The empirical results prove the existence of direct relationships between analytical and proactive leadership style and managerial accounting on the one hand and between managerial accounting and successful community engagement of non-profit organizations (non-financial performance) on the other. The study also confirms that managerial accounting mediates the relationship between the analytical and proactive leadership style and successful community engagement of non-profit organizations. The findings provide a valuable insight to guide managers in non-profit organizations and improve their non-financial performance through managerial accounting.

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