Selected Aspects of Non-Profit Organisations

Abstract

The term non-profit organisation represents two types of organisations. One is public non-profit organisations founded by public institutions. Their mission is to implement the public interest. On the other hand, we have private non-profit organisations founded by private natural and/or legal persons whose mission is pursuing a common and/or public interest. Both public and common interest represent the legitimate operationalisation of the general social interest. In economics, we can approach topics through interest theory. Tavčar ([4], p. 259) mentions that the dual aspect is characteristic of any organisation. The organisation as an instrument for achieving the set goals of individuals and the organisation as a community of interests characterised by complexity where the success of the organisation is the consistency of action for the purpose of establishment, taking into account the interests of external and internal stakeholders. The character of an organisation is therefore a reflection of the attitude of important stakeholders. The areas covering stakeholders’ interest, their accountability and how they influence the development of non-governmental organisation, are less extensively explored in the scientific literature.