Research On The Influencing Path Of Accounting Information Of Charitable Organizations On Individual Donation Willingness

Charitable donations from individual donors are the main source of charitable organization donations,but the various charity scandals exposed in recent years have seriously hampered the charity enthusiasm of donors and trust in charitable organizations,which resulting in a decline in the overall willingness of individual donors to donate.Not only is this situation not conducive to the effective operation of social charitable resources,but also not conducive to the sound development of charitable organizations and even our philanthropy.Accounting information can greatly alleviate the information asymmetry between donors and charitable organizations,and further build a bridge of trust between donors and charities.The article organically combines motivation psychology,consciousness psychology and accounting together.We collect data from the questionnaire survey of charity donors,and then use the structural equation model to study the influence of accounting information on individual donors' willingness to donate.We find that the perception of asset information affects the willingness to donate through instrumental trust;the perception of expenditure information affects the willingness to donate through motivational trust;the perception of income information and cost information will affect motivation through the perception of expenditure information and finally affects the willingness to donate;the perception of cost information will directly affect the willingness to donate,and will also affect the trust of the instrumental through the perception of asset information,which finally affects the willingness to donate.The results show that accounting information can significantly affect donors' willingness to donate.Therefore,charitable organizations should strengthen the disclosure of accounting information,establish a bridge of communication with individual donors.On the one hand,charitable organizations could enhance the trust of donors to the organization by optimizing the disclosure of assets,income,cost,and expenditure information;On the other hand,charitable organizations could refine the disclosure of cost information so that donors can supervise charitable organizations more easily.Finally,these disclosure improvement strategies can help to enhance donors' willingness to donate and charitable organizations could get more charitable donations.