Digitalisation of Cash Transactions in Non-Profit Institutions: A Case Study of E-Taca System Implementations in Poland

Abstrakt

The ongoing digitalisation of cash transactions in Poland and the dynamic growth of card payments - has also begun to encompass entities traditionally operating within cash transactions, including non-profit institutions. A particularly noteworthy example of this transformation is the deployment, in Polish parishes, of so-called e-taca systems, donation kiosks and payment terminals that allow worshippers to make voluntary offerings in a cashless manner. The aim of this article is to analyse the economic and organisational aspects of the digitalisation of cash transactions in Polish parishes as an example of non-profit institutions. The research approach is applied a case study of selected parishes constructed on the basis of publicly available sources. The theoretical framework draws on the economics of religion, theories of non-profit organisations, and models of technology acceptance and innovation diffusion. The qualitative analysis covers four units differing in scale, location and implementation model. Three principal models of transformation are identified - complementary, substitutive and formal-transactional - together with shared decision-making motivations: adaptation to the payment habits of worshippers, the pursuit of financial transparency, and the reduction of cash-handling costs. Directions for further research are outlined, aimed at quantifying the economic effects of the implementations observed.