Wpływ źródeł finansowania na planowanie i kontrolę w organizacjach pożytku publicznego
An impact of financing sources on planning and control in public benefit organisations

Summary/Abstract: The paper examines a possible impact of a financial level, its structure and diversity on planning and control in public benefit organisations (PBOs). Regarding planing, strategic and operational plans as well as a participation of stakeholders were analysed, whereas in case of control its scope and methodology, together with regularity of management reporting was scrutinised. The said relations were examined respecting resources dependency and stakeholder theories. The survey among Polish PBOs, where 40 organisaitons responded, confirmed the existance of the link between revenue levels and budgeting, a control scope and its methodology. The latter was also influenced by commercial activities and diversity of revenue streams. It appeared, though, that institutional and private donors had little influence on PBOs’ activities. Moreover, financing with 1% tax write-offs could make planning and control practices less rigorous.

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