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This study aims to examine whether and how voluntary accounting disclosures can repair individual donors’ trust in a charity after negative events.

The authors adopt a qualitative research approach and conduct 32 semi-structured interviews with active Australian individual donors, with a hypothetical vignette design. Hypothetical negative events and corresponding accounting disclosures are presented to participants during interviews.

Three types of individual donors are identified based on their decision-making patterns after negative events and primary trust relations with a charity-reasoned donor (giving-decision based on their analysis of the situation, competence-based trust), generalist donors (giving-decision based on trust in the charitable sector, institution-based trust) and emotional donors (giving-decision based on feelings and emotions about the charity, integrity-based trust). The research suggests that accounting disclosures can repair trust damage for reasoned donors and support institution-based trust for generalist donors, but do not seem able to repair trust damage for emotional donors and can potentially damage trust further.

Overall, the findings suggest that a one-size-fits-all approach to communicating with individual donors after negative events is not likely to be very effective in repairing trust. Instead, charities may need to adapt disclosures to their different types of individual donors.

While prior accounting studies have largely focussed on how charity managers themselves grapple with accountability or how negative events impact charitable donations, the authors demonstrate how accounting disclosures can play different roles in the trust-repairing process for different types of individual donors.

This paper aims to identify the antecedents of giving charitable donations (Sadaqah) during the pandemic in a majority-Muslim country. This paper proposes and tests a theoretical framework in which attitude toward giving donations mediates the effects of perceived behavioral control, subjective norms and past behavior on giving charitable donations (Sadaqah). The authors also investigate the mediating effect of attitude toward giving donations and the moderating effect of Islamic religiosity in an emerging nation characterized by the dominance of the Islamic doctrine. Gender, age and income have been examined as control variables.

Survey data from a sample of 377 respondents from Morocco were analyzed to test the hypotheses using structural equation modeling.

The results indicate that past behavior, subjective norms, attitude toward giving donations and intention to donate are key predictors of giving charitable donation during the COVID-19 pandemic. This paper also confirms the mediating effect of attitude toward giving donations, e.g. subjective norms trigger positive attitude toward giving donations, which increases respondents’ donation frequency. The results also suggest a significant moderating effect of Islamic religiosity, e.g. individuals who feel themselves as highly religious are more likely to develop a favorable attitude toward giving donations and are therefore more likely to donate during the pandemic.

The findings suggest practical and social implications for both academics and practitioners. As attitude, subjective norm, past behavior and intention are found to significantly influence giving charitable donations (Sadaqah), fundraising organizations should give serious attention on these factors to improve individuals’ charitable giving (Sadaqah). Such organizations should also consider the use of faith-based messages and religious morals when planning their advertising campaigns in majority-Muslim markets.

Although preliminary studies have already attempted to provide knowledge about the factors influencing giving donations among both Muslims and nonMuslims, potential antecedents of giving donations (Sadaqah) during the COVID-19 pandemic have not been considered and are yet to be empirically investigated. This paper provides new perceptions on factors influencing giving donations on a majority-Muslim majority country where no zakat institution operates. Such findings can be useful for both academicians, fundraising organizations and policymakers in Morocco to promote charitable actions and boost its socio-economic affects.

This paper aims to demonstrate that Facebook likes affect outcomes in nonprofit settings. Specifically, Facebook likes influence affinity to nonprofits, which, in turn, affects fundraising outcomes.

The authors report three studies that establish that relationship. To examine social contagion, Study 1 – an auction field study – relies on selling artwork created by underprivileged youth. To isolate signaling, Study 2 manipulates the number of total Facebook likes on a page. To isolate commitment escalation, Study 3 manipulates whether a participant clicks a Facebook like.

The results show that Facebook likes increase willingness to contribute in nonprofit settings and that the process goes through affinity, as well as through Facebook impressions and bidding intensity. The total number of Facebook likes has a direct signaling effect and an indirect social contagion effect.

The effectiveness of the proposed mechanisms is limited to nonprofit settings and only applies to short-term effects.

Facebook likes serve as both a quality signal and a commitment mechanism. The magnitude of commitment escalation is larger, and the relationship is moderated by familiarity with the organization. Managers should target Facebook likes at those less familiar with the organization and should prioritize getting a potential donor to leave a like as a step leading to donation, in essence mapping a donor journey from prospective to active, where Facebook likes play an essential role in the journey. In a charity auction setting, the donor journey involves an additional step of bidder intensity.

The approach the authors study is shown effective in nonprofit settings but does not appear to extend to corporate social responsibility more broadly.

To the best of the authors’ knowledge, this study is the first investigation to map Facebook likes to a seller’s journey through signals and commitment, as well as the only investigation to map Facebook likes to charity auctions and show the effectiveness of this in the field.

This viewpoint paper focuses on the important role played by hospices in the UK in providing specialised end-of-life care for older people with complex needs – particularly for the growing number who choose to die at home. With demand for such care growing, the paper highlights the funding issues facing the independent hospice sector and the implications for hospices of receiving more state funding. The purpose of this paper is to highlight the challenges that hospices in the UK face in providing home-based palliative and end of life care for older people.

This a viewpoint paper informed by recent reports and research findings, as well as the author’s own work within the hospice sector.

The demand for specialised community-based and home-based palliative and end-of-life care is growing. The Covid-19 pandemic prompted wider discussion about what constitutes both “a good death” and good end-of-life care. This confirmed that most older people would prefer to end their lives free from pain, in familiar surroundings and not in hospital.

The specialised end-of-life care provided by hospices is rated highly by the regulator and the communities which they serve. In recent years, more attention has been given to providing “hospice at home” services, but coverage is limited largely due to lack of funding, the bulk of which comes from charitable fundraising. To provide a more equitable service, the fragility of the hospice funding model needs to be addressed.

If the state expands its funding of hospice care, it is important that charitable fundraising also continues to take place and is encouraged. This will help ensure that the good links between hospices and local stakeholders are maintained.

The funding of the hospice sector in the UK has been the subject of several reports both by governmental and non-governmental bodies, several in the last year. However, it is an issue of growing importance and the whole subject needs a fuller airing in academic circles.

Extant research shows mixed results on the impact of expressed negative emotions on donations in online charitable crowdfunding. This study solves the puzzle by examining how different types of negative emotions (i.e. sadness, anxiety and fear) expressed in crowdfunding project descriptions affect donations.

Data on 15,653 projects across four categories (medical assistance, education assistance, disaster assistance and poverty assistance) from September 2013 to May 2019 come from a leading online crowdfunding platform in China. Text analysis and regression models serve to test the hypotheses.

In the medical assistance category, the expression of sadness has an inverted U-shaped effect on donations, while the expression of anxiety has a negative effect. An appropriate number of sadness words is helpful but should not exceed five times. In the education assistance and disaster assistance categories, the expression of sadness has a positive effect on donations, but disclosure of anxiety and fear has no influence on donations. Expressions of sadness, anxiety and fear have no impact on donations in the poverty assistance category.

This work has important implications for fundraisers on how to regulate the fundraisers' expressions of negative emotions in a project's description to attract donations. These insights are also relevant for online crowdfunding platforms.

Online crowdfunding research often studies negative emotions as a whole and does not differentiate project types. The current work contributes by empirically testing the impact of three types of negative emotions on donations across four major online crowdfunding categories.

Microcharity is a non-profit organization promoting social brotherhood through small donations and volunteer services among diverse members, aiming to address poverty through compassion, cooperation and humanitarianism. The study aims to comprehend the role of microcharity as an alternative to microcredit for poverty alleviation. It sheds light on the modus operandi, prospects and problems associated with microcharity.

The current study used a qualitative research design to investigate a social phenomenon while involving the researchers directly. The study applied participatory action research by involving participants and researchers to comprehend social challenges and evaluate their experiences. The study made considerable use of participant-observer data and field observations.

It has been revealed that microcharity has potential to address social challenges faced by the marginalized and vulnerable section of society.

This study is based on participatory action research, and therefore, it suffers from academic standardization and heavily depends on researchers. On the other hand, it offers practical approach to solve social problems and would bring forth realistic resolution by offering insights of those making use of micro charity for philanthropic activities.

The article is especially helpful for communities that must respond to emergencies and will be beneficial to individuals and institutions working for social welfare.

It will bring forth various facets of micro charity as an alternate for fundraising to rescue sufferers of social exigencies through collective efforts.

The article represents original scholarly research, leveraging the researchers' personal experience to enrich the understanding of microcharity. Its implications are valuable for communities involved in social welfare and can benefit individuals working for charitable institutions, cooperative societies, NGOs and social welfare programmes of government. Additionally, the study's insights can aid researchers in designing new methodologies to explore microcharity and its impact on social welfare initiatives.

This paper aims to highlight current finding issues relating to the provision of hospice care services which are largely provided by the independent sector and heavily reliant on charitable fund raising. The primary focus is on the UK, but it is an issue of relevance to many other countries around the world.

The paper is an opinion piece informed by contemporary reports, official publications and research findings, as well as the author’s own work within the hospice sector.

As with many other countries around the world, the bulk of hospice funding in the UK comes from charitable donations of various kinds. However, the impact of COVID-19 highlighted both the fragility of this funding model and the precarious nature of hospice sector finances currently.

This is an issue of growing importance that affects older people and their families not only in the UK but in all countries with ageing populations. Hospices play an important role in providing end-of-life care and, with demand for services steadily rising due to demographic trends, there are important questions about the sustainability of the current hospice funding model.

Issues of funding require a much higher level of engagement from policymakers if hospice care is going to continue to play a significant part in achieving a good death for people from all sections of society.

Although hotly debated within the hospice sector and in official reports, this issue has yet to be properly examined within academic circles.

The purpose of this study is to investigate the adoption of waqf technology (Waqftech) using blockchain smart contracts for corporate waqf crowdfunding. Despite the growing interest in Waqftech, Malaysian enterprises have not fully embraced this emerging technology because of uncertainty regarding the benefits it offers to contributors. The research incorporates two theoretical frameworks: the electronic data interchange (EDI) model for firms’ technology adoption, and the triple bottom line theory (TBL) for corporate social responsibility.

A quantitative method using a cross-sectional survey design with a five-point Likert scale questionnaire was used. Data was collected from 210 decision-makers representing small and medium-sized enterprises and analyzed using partial least squares-structural equation modeling.

The findings from this research suggest that Malaysian enterprises are influenced by both corporate and social predictive benefits when using blockchain crowdfunding, but not by environmental benefits. The adoption of blockchain smart contracts does not correlate with predictive environmental benefits because of misconceptions about the disruptive technology’s impact on biological and digital environmental preservation.

This research focuses on organizational behavior rather than individual users of waqf crowdfunding, and it is limited, primarily focusing within Malaysia and regions with similar waqf structures.

The Waqftech framework allows innovative mechanisms for executing corporate waqf investment returns to the intended beneficiaries through the smart contracts’ platform. In addition, this study supports relevant corporate social responsibility and creating shared value technology adoption theories, including EDI and TBL. Aside from this, the study provides empirical implications for waqf management using fintech platforms.

This groundbreaking study focuses on creating a Waqftech model for corporate waqf crowdfunding. The results of this study are important for the development of government policies that support the use of Waqftech in charitable fundraising. More research on biological and digital environmental perspectives is proposed to foster investors’ confidence in the visibility of digital tracking and lead to swift investments in future metaverse fundraising platforms.

Charitable giving in China has moved from being subjected to government attention and public skepticism to receiving government encouragement and public support. The role played by political connections in philanthropy is indisputable, although very few studies have explored their association from the perspective of the country’s first Charity Law of 2016. This study aims to contribute to the ongoing debate about the 2016 Charity Law and offers an understanding of the future trends in corporate charitable giving.

Using empirical analysis of data collected from listed companies in China, this study analyzes the impact of political connections on corporate charitable giving before and after the 2016 Charity Law. The study adopts three leading theories from previous research into corporate charitable giving and political connections: corporate social responsibility, resource dependence theory and stakeholder theory. A conceptual framework is outlined, and hypotheses are formulated accordingly.

The results show that political connections have a substantial positive impact on corporate charitable giving, both before and after the implementation of the 2016 Charity Law, which has significantly promoted and increased the amount and proportion of charitable giving. Although the 2016 Charity Law attempted to weaken the political connections of enterprises, the influence of political connections on corporate charitable giving has proved difficult to diminish or eliminate, as charity is dominated by the state.

This study explores the association between political connections and corporate charitable giving from the perspective of China’s Charity Law of 2016.

Non-profit organizations (NPOs) are exposed to a highly competitive environment in which they are forced to grow their commercial activity to acquire additional financial resources. This study aims to create an understanding of how NPOs involved in textile reuse as a revenue-generating programme manage their reverse supply chains (RSC).

The research involves an embedded single-case study of NPOs in Finland involved in post-use textile collection. The main data sources are semi-structured interviews and participant observations.

This study is inspired by the microfoundations movement and identifies the underlying microfoundations of the NPOs’ capabilities for managing RSC for textile reuse. The study contributes to the literature by demonstrating NPOs’ lower-level, granular practices and their adaptations for achieving quality outcomes in textile reuse.

The findings have context sensitivity and apply to the NPOs which operate in a context similar to Finland, such as in other Nordic countries.

This study continues the discussion on the adoption of “business-like” practices in the NPOs’ pursuit of additional revenue streams to finance humanitarian work. The findings of this study can also be transferred to the growing area of domestic textile circularity.

Using the case of NPOs in textile reuse, the study illustrates how RSC management can serve a social, non-profit cause and transform unwanted textile products into a source of fundraising for humanitarian work.

This enriches the understanding of NPOs’ practices within the scope of revenue-generating programmes by examining one of them – textile reuse through charity shops from an RSC perspective.