Acta Oeconomica Pragensia 2016, 24(4):37-58 | DOI: 10.18267/j.aop.543

Credibility Analysis of Non-Profit Organisations

Petr Boukal, Hana Vávrová
Vysoká škola ekonomická v Praze, Fakulta podnikohospodářská (petr.boukal@vse.cz; hana. vavrova@vse.cz).

One of the key motives for the functioning of all entities in a market economy is to achieve its economic goals and to ensure an influence on other entities. This is the reason why the market does not function as the sole criterion for checking the effects of the entities on the society. The effectiveness of the functioning of all economic entities remains a constant requirement and also covers entities in the non-profit sector. The paper discusses the current topic of streamlining the functioning of the non-profit sector. Its objective is to introduce a multi-criteria methodology through which the providers of funds (ministries, foundations, donors, etc.) would be able to evaluate whether non-profit organisations applying for funding are the most credible among the providers, guaranteeing the use of the resources provided to meet the organisations' declared objectives. The methodology is called "credibility analysis of non-profit organisations". The methodology was tested in the area of cultural non-profit organisations. The first step of the research included 95 cultural non-profit organisations. We plan to develop this pilot research in other areas of non-profit activities.

Keywords: Non-profit organization, credibility analysis, methodology
JEL classification: G30

Published: August 1, 2016  Show citation

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Boukal, P., & Vávrová, H. (2016). Credibility Analysis of Non-Profit Organisations. Acta Oeconomica Pragensia, 24(4), 37-58. doi: 10.18267/j.aop.543
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