What Is Important to Account For? The Point of View of Non-Profit Managers

The aim of this study is to explore the perspective of not-profit managers on what information is important to account for on theinstitution’s website in order to encourage donor giving. Focusing on a sample of community foundations operating in the EUcountries and the UK and using PLS-SEM to analyse the data, we found that providing information about the organisation’s financesand communicating a willingness to engage in dialogue with donors are seen as key success factors in retaining donations.Although performance information is not perceived as having a direct impact on donor retention, transparency about this content isbelieved to improve dialogue with donors, which in turn influences the perceived ability of online accountability to sustain donorgiving.