Li Xia, Feng Linyan
Accounting School, Anhui University of Finance and Economics, Bengbu, Anhui, China.
College of Business Administration, Anhui University of Finance and Economics, Bengbu, Anhui, China.
PLoS One. 2021 Jun 9;16(6):e0251991. doi: 10.1371/journal.pone.0251991. eCollection 2021.
Based on the investigation of financial fairness perception and donation intention of individual donors in non-profit organizations (NPOs), this paper uses structural equation model to analyze the impact of individual donors' financial fairness perception on donation intention. The results show that individual donors' perceptions on financial result fairness, financial procedure fairness and financial information fairness all have positive impact on donation intention; among which the perception on financial result fairness only has direct impact on individual donation intention, while the perceptions on financial procedure fairness and financial information fairness have direct and indirect impact on individual donation intention.
基于对非营利组织（NPOs）中个人捐赠者财务公平感知和捐赠意愿的调查，本文运用结构方程模型分析个人捐赠者的财务公平感知对捐赠意愿的影响。结果表明，个人捐赠者对财务结果公平、财务程序公平和财务信息公平的感知均对捐赠意愿有正向影响；其中，对财务结果公平的感知仅对个人捐赠意愿有直接影响，而对财务程序公平和财务信息公平的感知对个人捐赠意愿有直接和间接影响。
