The NGOs and Covid 19 Pandemic: A New Challenge for Charitable Giving and NGOs’ Mission Models

Halina Waniak-Michalak; Sviesa Leitoniene; Ivana Perica

doi:10.5755/j01.ee.33.2.30005

Authors

Halina Waniak-Michalak University of Lodz, Poland https://orcid.org/0000-0003-1857-4339
Sviesa Leitoniene Kaunas University of Technology, Lithuania https://orcid.org/0000-0001-8457-5773
Ivana Perica University of Split, Croatia https://orcid.org/0000-0001-8395-5096

DOI:

https://doi.org/10.5755/j01.ee.33.2.30005

Keywords:

non-profit organizations, Covid-19, NGO's mission models, funding, donations

Abstract

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.

Author Biographies

Halina Waniak-Michalak, University of Lodz, Poland

Halina Waniak-Michalak. Phd in Economics, associate professor at the University of Lodz, Management Faculty, Accounting Department. The main fields of her research interests are Accounting history, Financial Accounting, CSR reporting, NGOs’ accounting and management. ORCID iD: 0000-0003-1857-4339

Sviesa Leitoniene, Kaunas University of Technology, Lithuania

Šviesa Leitonienė: PhD in Management and Business Administration, an associate professor at the School of Economics and Business, Kaunas University of Technology. Her current research focuses on NGOs’ accounting and reporting, sustainability accounting, and property and business valuation. ORCID iD: 0000-0001-8457-5773

Ivana Perica, University of Split, Croatia

Ivana Perica: PhD in Economics (Accounting). She is a senior lecturer at the University of Split, Faculty of Economics, Business and Tourism, Split. The main fields of her research interests are Accounting, Management Accounting, Accounting for NGOs. ORCID iD: 0000-0001-8395-5096.