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Donors’
Donors’ attitude towards attitude
fundraising efforts in UAE during
COVID-19 pandemic: the
moderating role of ethics
Adel Sarea Received 16 March 2021
Revised 15 October 2021
Department of Accounting, Finance and Banking, Ahlia University, 12 January 2022
Manama, Bahrain 6 April 2022
9 July 2022
Accepted 17 July 2022
Mustafa Raza Rabbani
Department of Economics and Finance, University of Bahrain, Manama, Bahrain
Habeeb Ur Rahiman
Department of Business Administration, Kingdom University,
Manama, Bahrain, and
Abdelghani Echchabi
Department of Business, Higher Colleges of Technology,
Dubai, United Arab Emirates

Abstract
Purpose – This study aims to explore the antecedents of donors’ attitudes toward fundraising
campaigns to fight COVID-19 in the United Arab Emirates (UAE) during the pandemic crisis. This
manuscript identified how moderating effects of ethical dimensions can strengthen the relationship
between trust in charity and charity projects with their attitude to raise funds to mitigate pandemic
repercussions.
Design/methodology/approach – This study follows a quantitative approach by administering survey
instruments to collect the data from the sample of respondents. A total of 391 responses were obtained
adopting snowball sampling and analyzed through structural equation modeling (SEM) to derive meaningful
results for path analysis.
Findings – The findings of this study indicate that certain insights need to be considered to trigger the
donors’ attitude toward raising or participating in charity-oriented campaigns, especially during
pandemic situations. For instance, organizing more transformable processes in charity projects and
establishing more trust factors among donors is highly essential in charity activities. Similarly,
promoting ethical dimensions of the donors toward supporting the vulnerable more effectively and
encouraging them to participate or organize philanthropic activities certainly benefit and support this
noble cause.
Practical implications – This study will help the government and nonprofit organizations in devising
their campaigns for raising funds. The findings of this study suggest that ethics is an important consideration
and driver for donors in philanthropy-serving organizations and individuals.
Originality/value – This research contributes to the literature on donation and philanthropic studies
focusing on fundraising campaigns attitudes during COVID-19. This study contributes influential factors and
attitudes of individuals and organizations toward charity and philanthropic service.
Journal of Islamic Accounting and
Business Research
Keywords Ethics, United Arab Emirates (UAE), COVID-19, Fundraising appeal, Donor attitude © Emerald Publishing Limited
1759-0817
Paper type Research paper DOI 10.1108/JIABR-03-2021-0095
JIABR 1. Introduction
The novel Coronavirus 2019 (COVID-19) outbreak was officially reported by Wuhan City
Health Committee, China, on December 31, 2019 (Al-Hajri et al., 2021). Since then, many cases
were reported and officially an epidemic was announced in China. The spread of disease was
faster than expected by health experts and on December 31st, 2020, the confirmed cases were
697,244 with a mortality rate of 4.77%. The epidemic in China became a pandemic and a wave
of infection moved toward south Asian countries and the west. Iran and Italy became two
epicenters of the virus in a short time announcing a wider spread of the disease inside and the
surrounding countries. Therefore, Gulf Cooperation Council (GCC) countries were susceptible to
this outbreak. Soon, GCC countries started to close their borders against the nearest epicenter of
COVID-19. These countries applied a bundle of emergency rules and measures to protect their
people. Some of these measures included the closure of schools, higher education institutions
and many business and government sectors.
The COVID-19 pandemic has brought a kind of disruption that was never seen before as
experts are comparing it to the global financial crisis of 2008 and the great depression of the
1930s (Lipscy, 2020; Ozili and Thankom, 2020; Ozili, 2020). It has disrupted almost every aspect
of society from political to social-economic dimensions by making changes in the attitude and
behavior of the society as a whole (Rabbani et al., 2021a, 2021b; Dharani et al., 2022).In response
to the economic repercussions of COVID 19 and its associated lockdown, various countries
around the globe have started fund-raising campaigns to help the poor, vulnerable and COVID-
affected sections of society. For example, the Kuwait Ministry of Social Affairs and Labor
(MOSAL) has started a fund-raising campaign on March 28th, 2020, to help and support non-
governmental organizations and charitable organizations that work at the grass-root level and
to provide relief to those who are in immediate and urgent need. The World Health
Organization (WHO) has also started the “COVID-19 Solidarity Response Fund” to collect
funds from the donors and subsequently provide them as assistance to affected countries. In
this regard, everyone could directly contribute to this fund by logging in to the WHO website.
Since the pandemic outbreak, there was so much uncertainty and concern regarding the
economic effect of COVID-19 on the poor and vulnerable (Panakaje et al., 2022; Rabbani et al.,
2021a, 2021b). In addition, it was observed that the support by the local authorities might be
unsustainable and insufficient as the damage caused by the pandemic has become larger and
the gap between the available and required funds has become wider. The outpouring of charity
and solidarity can play a significant role in combating and battling the economic consequences
of COVID-19 as it will bring governments, social organizations, charitable institutions,
volunteers and donors on the same platform to contribute and take the shared responsibility to
fight this noble battle. Given the increased interest and importance of the donors in the fight
against the economic consequences of COVID-19, it is important to examine the donors’
response based on the factors that may shape fundraising campaigns.
Government, donors and charitable organizations play a key role in a successful
fundraising campaign. For instance, the UAE government immediately launched several
help and support programs such as the 10 million Campaign to help and support the COVID-
19 affected families and individuals by providing meal and food items. Similarly, Emirates
Red Crescent announced that they would provide patronage to the families of those who
passed away because of the pandemic irrespective of their nationality. In addition, charity
organizations like Emirates Charity Portal and Khalifa Bin Zayed Al-Nahyan Foundation
played a significant role in reaching out to the affected people during this pandemic. The
success of the charitable campaigns depends on the right intentions of these institutions and
the integration of charitable and not-for-profit organizations to provide help to the
community. However, the efforts made by the governments, charitable and not-for-profit
organizations are not good enough to counter the economic adversities of the pandemic Donors’
(Sarea and Bin-Nashwan, 2020). As the damage is massive, a well-coordinated and attitude
administered effort is needed from all the social components for a prompt recovery. As part
of such an effort, the present study aims to empirically examine the role of donors’ attitude
toward fundraising in the United Arab Emirates with the moderating role of ethics.
The pandemic brought the world to a position where ethical fundraising is not an option
rather it is an obligation (Sanofi, 2020). Individual and institutional donors have generally
shown a positive response and intention for helping the larger community and COVID-19
affected overall society (Small and Loewenstein, 2003). The donors have realized the
significance and importance of these donations during pandemic circumstances (Wu and
Zhu, 2020). Academically speaking, it is challenging to analyze and determine all the factors
related to the donors’ attitude to a fundraising campaign. Attitude is an important factor in
influencing a donor’s willingness to donate and come forward for a cause (Ajzen and
Fishbein, 2000; Bin-Nashwan et al., 2020; Bin-Nashwan and Al-Daihani, 2020; Jennings and
Seaman, 1990; Sarea and Bin-Nashwan, 2020). Ethics is another important factor that
determines money donation for a fundraising campaign and a fundraiser must maintain a
high level of ethical standards to obtain funds as it will help in gaining donor’s trust and
enhance donor’s confidence toward the campaign (Bin-Nashwan and Al-Daihani, 2020;
Grobman, 2000; Gupta et al., 2020; Klein, 2011; MacQuillin and Sargeant, 2019). Previous
studies have focused on individual and organizational attitudes concerning donation as a
significant driver that typically has considerable to offer to furnace their readiness of
altruistic and charitable giving so that it is not astonishing that intention and attitude to
donate is the emphasis of rising research attention having equally theoretical and practical
importance (Insert Citation). In the background of an electronic or online financial donation,
some earlier findings, such as (Insert Citation) have given considerable care to extrinsic and
intrinsic ancestor elements affecting the development of attitude to donation online. Still,
very few findings have been devoted to describing doners’ trust and ethical traits and
attitudes during the time of the pandemic (Insert Citation).
Accordingly, the objective of this study is to evaluate both external (e.g. Fundraising
campaign, charity project) and internal factors (social responsibility, religious beliefs,
humanity, loyalty) to determine the donors’ attitudes toward participating in donations and
fundraising campaigns. Additionally, the present study examines the moderating role of
ethics on donors’ attitude to donate during the time of pandemic such as current COVID-19.
The study contributes to extending the understanding of ethics and its role in fundraising
campaigns. It will help in developing policies to encourage monetary donations by
individuals and institutions, which will subsequently improve the overall well-being of
society. The study will also enrich the literature on ethical donations during crises. It is
worth mentioning that these dimensions have not yet been discussed in the context of the
UAE and the in the specific case of the COVID-19 pandemic.
The remaining part is organized as follows: In Section 2, we present a review of recent
literature on donors’ attitudes toward fundraising campaigns and the moderating role of ethics,
and Section 3 describes the methodology used for the study. Section 4 discusses the results
obtained from structural equation modeling used for the data analysis and the interpretation of
these results, and Section 5 presents the discussion of the paper. Finally, Section 6 provides
recommendations for future studies as well as practical implications of the findings.

1.1 Study background

For years, numerous questions have intrigued behavioral scientists to understand why
people make charity or donations? Academics or researchers have seen individual donations
JIABR or charity attitudes in various broad categories, from the entirely altruistic if they donate
because they value the societal wellbeing’s and on the other hand, contradicting to this they
may donate to gain attention from the public regarding their richness and showcase
personality, which is either impurely altruistic or not at all altruistic (Kashif et al., 2017). But
are these reasons robust enough to allow individuals to contribute as much as they would
like to? Most individuals encourage charities in one way or another, however, we frequently
strive to do donations as we believe we must. Though several individuals would wish to
leave a contribution to charity in their will, they overlook it when the moment comes.
COVID-19 is one such situation when most of the communities in various parts of the
country lost their business, jobs and livelihood. The world has witnessed various situations
like a pandemic, natural disasters, etc. and how people react to heels victims or survivors.
Several individuals are also conscious that they must give charity or donations to
various reasons like a pandemic that has the maximum effect, but statistics are less
appealing than narratives. In a sequence of research, it was observed that individuals are
much more approachable to charitable appeals that include a specific, recognizable recipient
than they are to numerical data about the magnitude of the crisis being confronted. Further
publications also revealed that publicity that highlights the proven success of the charitable
foundation does not boost the offering. On the other, little evidence indicates that the impact
of this data can really be the reverse. In nutshell, when it arrives at charitable offerings, we
are frequently ruled by our hearts and not our minds. An alternative observation in this
matter is that offering is basically a social act. One of the past studies indicates that
individuals give considerably more to their community or a society based on a personal
connectivity-based approach. Scholars noticed that while JustGiving donors make sure that
the donor prior to them has done a substantial donation, they do a greater donation
themselves. Moreover, it’s not only friends, but colleagues and relatives who influence,
instead who initiated crowdfunding too makes difference (yin et al. (2022).
Considering these facts and previous observations, the current manuscript is intended to
provide an evidence-based outcome of donors’ attitudes toward charity. This research
outcome provides rich data that explore some of the primary mechanisms that may perhaps
describe why donors react positively toward pandemic-related charity activities in UAE.

1.2 Theoretical foundation

1.2.1 Theory of planned behavior. The theory of planned behavior (TBP) was proposed by
(Ajzen, 1991; Schifter and Ajzen, 1985) to predict an individual’s intention to engage in a
behavior at a specific event, time and place. It is the most widely used and renowned
framework for understanding, analyzing, examining and describing an individual’s
intention to engage in a campaign at a definite time and place (Baber, 2020; Kim and Han,
2020; Prieto et al., 2012). TPB has its roots in the reasoned action model proposed by (Sarver,
1983) to determine the individual’s attitude and norms. The model was later extended to the
behavior predictor by integrating the outcome of the supposed behavioral control (Ajzen,
1991). TPB is the theory that connects beliefs to behavior by incorporating three more
elements into the model, namely, attitude, subjective norm and apparent behavioral
mechanism (Aji et al., 2020; Gupta et al., 2020; Kim and Han, 2020). For example, an
individual’s intention to behave is likely to be triggered by the acceptance of family, friends
or colleagues.
TPB has been applied as a powerful tool in predicting human behavior in the fields such
as education (Xiao, 2008), economics (Xiao, 2008), psychology (Ajzen, 1991) and banking
(Shih and Fang, 2004). The theory has also been applied by many researchers for predicting
donors’ behavior for a fundraising campaign (Aji et al., 2020; Baber, 2020; Hobbs, 2016;
Prieto et al., 2012). The present study applied TPB to evaluate individuals’ cognitive and Donors’
psychological factors in donating for a fundraising campaign to help the COVID-19 affected attitude
individuals, families and the vulnerable. The study explores the factors related to donation
intention through an extensive review of the literature and examines how ethics and donor
attitude play a critical role in determining individuals’ donation intention.

2. Literature reviews and hypotheses development

2.1 Trust and charity United Arab Emirates context
COVID-19 pandemic has revealed the best human side of the UAE community reflected by
the number of successful fundraising and charity campaigns as well as a large number of
donors (Alsartawi, 2020; Anon, 2020). It is indeed the general nature of human beings to feel
more connected and responsible toward each other and help those who are affected, in need
or vulnerable in times of crises like pandemics, wars and emergencies (Bennett and Kottasz,
2000). This pandemic demonstrated the same pattern for the UAE community as people
have shown more solidarity, connection and unity during the crisis. Particularly, the
charitable organizations in the UAE concentrated on the COVID-19 pandemic and helped
the community with large contributions from the citizens and residents alike. The UAE is
ranked fourth in the world’s the world giving index (Charities Aid Foundation, 2019). The
UAE is the land of tolerance, opportunities and hope, where the majority of the population
living in the country is formed by expatriates from different parts of the world (Khalaf and
Alkobaisi, 1999).
The unprecedented COVID-19 pandemic caused viral infections in all countries around
the world rapidly. As a result, a state of chaos and hysteria rapidly spread out (Mohammad
et al., 2020) as different official media, social network platforms and governments officials
kept updating the number of cases and death, as well as the new regulations to cope with the
unprecedented event. Some of the most relevant studies related to the fundraising during the
COVID-19 pandemic, charity projects, trust in charities and ethics are reviewed and
presented in the following section. Considering these studies following hypothesis have been
proposed:

H1. Trust in charity has a significant positive effect on the attitude toward COVID-19
fundraising appeals

2.2 Charity projects and COVID-19 pandemic

There is a significant amount of literature focusing on charity and donation behavior during
the time of emergencies and crises (Bin-Nashwan and Al-Daihani, 2020; Sarea and Bin-
Nashwan, 2020; Bin-Nashwan et al., 2020; Kinnally and Brinkerhoff, 2013). One of the most
relevant studies is (Sarea and Bin-Nashwan, 2020), where the authors studied the
moderating role of religious belief on donors’ attitudes. The study concluded that external
factors such as charity projects and charity trust has a positive relationship with donors’
attitudes in fundraising. The study further concluded that the moderating factors such as
religious belief have a significant relationship with the attitude to give money to causes such
as relief of the COVID-19 affected people. Another study by (Bin-Nashwan and Al-Daihani,
2020), analyses the fund-raising campaigns and donors’ attitudes during the COVID-19
outbreak. They concluded that about 90% of the respondent who has an income equal to or
greater than $2,000, donate to the cause. They suggested conducting a direct religious
campaign to target the donors to fight the adversities of the pandemic.
JIABR Fundraising through the donation-based crowdfunding has been the talk of the town
recently and it has created a new era of fundraising (Gierczak et al., 2016). Chen et al. (2019)
compared the traditional charities with donation-based crowdfunding and they concluded
that raising funds through the donation-based crowdfunding has several comparative
benefits (Yin et al., 2022). They concluded that trust, perceived behavioral control and social
presence are directly related to time and monetary donation. Fundraising during times of
crises like pandemics, earthquakes and financial crises has been a challenge and the use of
technology has helped the fundraiser to raise funds more efficiently and conveniently
(Hassan et al., 2021; Hassanet al., 2020; Moh’d Ali et al., 2020; Mohammad et al., 2020;
Rabbani et al., 2020). Reward-based fundraising through digital crowdfunding platforms is
considered the most convenient and easiest way to raise funds as the prior trust of the
management plays a significant role in procuring the fund (Zheng et al., 2016).
Similarly, Liang et al. (2019) studied the role of trust from the dual-process perspective.
They developed a model on the trust theory and dual-process perspective and evaluated it
with a web-based test using actual crowdfunding schemes selected from an actual
crowdfunding platform. Likewise, Fan-Osuala et al. (2018), Majumdar and Bose (2018)
analyzed the patterns of fundraising outcomes of crowdfunding and concluded that even
though crowdfunding was proven to be the most practical way for raising funds in modern
time, it is still hard to predict the outcome of such campaigns, which can easily fail to
achieve the intended objective (Majumdar and Bose, 2018). Zhong and Lin (2018) explored
the antecedents of charitable donations and their impact on subjective well-being. They
argued that donation is a rational behavior, and it balances the altruism and self-interest in
the person who donates for a social cause in times of emergencies and pandemics. Their
findings are based on a large sample of 13,868 individuals. The study concluded that the
variation in crowdfunder’s types and the amount of donation have a significant implication
on social programs and campaigns selection. This finding is of paramount importance in
seeking people’s help and support in crises times to relieve the affected people (Beldad et al.,
2014). Considering these research outcomes following hypothesis proposed:

H2. Charity projects have a significant positive effect on the attitude toward COVID-19
fundraising appeals

2.3 Ethical standards and mode of payment

A growing number of donors have come forward to donate online to help the community
recover from the economic repercussions of the pandemic (Bin-Nashwan et al., 2020; Bin-
Nashwan and Al-Daihani, 2020; Kinnally and Brinkerhoff, 2013; Sarea and Bin-Nashwan,
2020). There is a significant number of studies focusing on the importance of online donation
during situations emergencies (Chen et al., 2019; Kshetri, 2015). The global financial crisis of
2008 increased the confidence of the masses in the use of technology (Hassan et al., 2020;
Rabbani et al., 2021a), and the social distancing policies during the COVID-19 pandemic
demonstrated that technology is the only way to go forward (Moh’d Ali et al., 2020; Rabbani
et al., 2021b).
It is increasingly important for the survival of charitable organizations to accept
donations in the form of online or offline modes. However, it is the online form that played a
major role during the pandemic and helped individuals and institutions perform their daily
transactions (Agostino et al., 2020; De’ et al., 2020). The giving behavior is triggered by
mainly two factors namely, intrinsic and extrinsic (Piff et al., 2010; Sargeant et al., 2006).
The extrinsic variable could be because of outside factors such as the charitable
organization (Mittelman and Rojas-Méndez, 2018), the purpose of the charitable campaign
(Kashif et al., 2015), timing and location (Alexander et al., 2008) and technology used for the Donors’
charitable campaign (Landry et al., 2006; Sura et al., 2017). Whereas, the intrinsic factor is attitude
more internal to an individual (Sarea and Bin-Nashwan, 2020), reflecting family upbringing,
values and emotional factors that urge a person to come forward and help the one in need
(Bennett, 2016) and also refers to various aspects of ethical considerations (Hassan and
Latiff, 2009; Yasmin et al., 2014).
With the tremendous growth and advance of technology and common use of smart
devices, donations have also gone through a massive transformation in recent years.
The traditional medium of funds raising started to lose popularity in favor of more
advanced and innovative Fintech-based financial services such as crowdfunding
(Hassan et al., 2022a, 2022b). Fintech-based financial innovation comes with multiple
benefits to the charitable institutions as it helps them not only to raise money for a
campaign but also to reach the masses and promote charitable and solidarity activities
and giving behavior.
In accordance with the above theory and empirical studies, the following hypotheses are
posited and will be tested using structural equation modeling (SEM):

H3. Ethical standards have a significant positive effect on the attitude toward COVID-
19 fundraising appeals
H4. Ethical standards have a significant moderating effect on the relationship between
trust in charity and the attitude toward COVID-19 fundraising appeals
H5. Ethical standards have a significant moderating effect on the relationship between
charity projects and the attitude toward COVID-19 fundraising appeals

3. Methodology
3.1 Data collection
Considering the importance of a comprehensive understanding of the factors that encourage
philanthropist behavior toward those affected by the COVID-19 pandemic, the study trailed
a cross-sectional design in the Unites Arab emirates case. The major religious affiliation in
the UAE is Islam and this encourages an effective requirement to give alms. This religious
motive contributed to increasing voluntary donations to the marginalized sections of the
community during a pandemic.
Accordingly, the current study intends to shed light on the UAE donors’ retorts toward
fundraising appeal to mitigate problems because of COVID-19. Specifically, this study
examines the role of ethics (intrinsic factor) on the relationship between trust and charity
(extrinsic factors) and attitude toward COVID-19 fundraising appeal for the parties affected
by the pandemic (Naeem et al., 2021). The study is based on the theoretical model proposed
by previous studies (Bin-Nashwan et al., 2020; Sarea and Bin-Nashwan, 2020). However, it is
a forerunner in identifying the restraining effects of the ethical factor in the philanthropic
model as an internal component during global pandemics such as COVID-19, as shown in
Figure 1. This quantitative research approach used an interpersonal instrument in the form
of an online survey to collect data from different parts of the UAE, namely, Abu Dhabi, Ras
Al Khaimah, Sharjah, Ajman, Umm-Al-Quwain and Dubai. After canceling the incomplete
responses, we considered 391 valid responses that were collected through the snowball
sampling technique.
The demographic profile of the respondents signposted that 53% of the sample were
male and 44% were female. Most of the respondents fall under the age group of 20–40 of age
JIABR

Figure 1.
Conceptual
framework

(74%) and 45% of the respondents held bachelor’s degrees, followed by 35% as
postgraduates and the rest are diplomas and other career-oriented certificates holders. The
income status of the respondents was found to be high for most respondents (82%), as their
monthly earnings are equal or greater than average ($1, 850). The characteristics of the
sample show that the respondents can substantially contribute to mitigating economic
hurdles faced by the various community members because of the pandemic. In addition,
they have the basic awareness and knowledge required to respond to the current survey
instrument.

3.2 Instruments and analysis

The four model variables were measured using a five-point Likert scale, with a total of 20
derived and adapted from various past studies (Sarea and Bin-Nashwan, 2020). The study
defined attitude operationally as philanthropists’ feelings and their willingness to support
fundraising programs to support the vulnerable affected by the COVID-19 pandemic. Charity
projects describe endeavors of charity bodies to establish unique and timely responses and
programs geared toward controlling the outbreak and its impacts on the most affected
individuals (Ellis, 2002). Similarly, trust in charities denominates donors’ perception of non-
commercial and charity activities like fundraising campaigns to ensure that charities are honest
and involve the affected parties in the process (Alhidari et al., 2018). On the other hand, ethics
denote cultural, religious, social and human aspects of the donors that motivate them to raise the
funds to mitigate the pandemic impact (Zhou and Hu, 2015). In this regard, five items were used
to measure charity projects and trust in charities, four questions for attitude toward fundraising
and six questions for the ethical factor adapted from (Bin-Nashwan et al., 2020; Sarea and Bin-
Nashwan, 2020). It is noteworthy that the data were analyzed using a structural equation model
(SEM) through aanalysis of a moment structures (AMOS) 26 graphical software.

3.3 Measurement model evaluation

The convergent and discriminant validity must be used to evaluate the validity and
reliability of the measurement model (Hair et al., 2017; Nijholt et al., 2017). In the two-stage
convergent validity that measures the constructs’ homogeneity, it is necessary to converge
all the indicators together. The factor loading, average variance extracted (AVE) and
composite reliability (CR) are the common criteria used to assess the convergent validity. In
the current study, the outcome shows that the factor loadings of most of the items are above
the recommended value (0.60) and few items are in between (0.50–0.60) and five items that
are discarded fall under 0.40 (ATFA2, TC1, CP2, ES1, ES6). The CR values for all the items Donors’
exceed the required level of 0.70. The results also indicate that the AVE values for all latent attitude
variables are above the recommended level (0.50) as depicted in Table 1, the lowest AVE is
0.523 (ATFA) and the highest is 0.652 (TC).
Another reliability requirement is the discriminant validity test. The latter is achieved when
the latent variables are significantly distinguished from one another in the same model. To
assess discriminant validity, the authors incorporated three criteria recommended by (Hair
et al., 2017), namely, heterotrait-monotrait ration (HTMT), cross-loading and Fornell–Larcker
test (FLT). To apply FLT, a higher variance needs to be observed in latent constructs’ variables
than other variables. The study results show that the square root of AVE for all constructs is
greater than other square correlations in the model (Table 2). Furthermore, the discriminant
validity was verified through cross-loading analysis. For all the variables, it is observed that all
the items had higher loadings on their constructs compared to reflective items. Therefore,
discriminant validity was confirmed. Moreover, the HTMT is a comparatively recent criterion
to assess the discriminant variability by assessing the correlation boundary between variables.
Thus, the findings of this analysis satisfy the evidence of convergent, discriminant validity and
reliability. Considering this outcome, the analysis proceeds further to assess the structural
equation model and hypothesis testing.

4. Results and analysis

4.1 Structural model evaluation
After accomplishing and achieving the required validity and reliability measures, the structural
assessment model is analyzed through AMOS-SEM. Bootstrapping methods with a
recapitulation of 5,000 re-samples was considered to estimate the structural equation model and
path diagram (Hair et al., 2017; Hasni et al., 2019). The hypothesis result and relationship, t-values,
p values and path coefficients (b) are depicted in Table 3 and Figure 2. The results show
statistically significant coefficients in all the proposed relationships from exogenous to
endogenous variables when one-tailed bootstrap critical t-values are 6 1.65. The results show
that the relationship between trust in charity (b = 0.182; p = 0.005; t = 2.952), charity projects (b =
0.402; p = 0.00; t = 8.102), ethics (b = 0.345; p = 0.000; t = 7.121) and attitude toward COVID19
fundraising is statistically significant and positive. Thus, results support hypotheses H1–H3.
In addition, the model incorporates an ethical dimension of the donors as a moderating
variable and results show that (Table 3), R2 = 0.532, which indicates 53% of the donors’ attitude
toward fundraising for COVID-19 can be predicted. Applying blindfolding methods through
partial least square the predictive relevance value Q2 of the attitude of donors was found to be
above zero (Table 3). Thus, the research model of the study was affirmed to be adequate and
effective (Duarte and Amaro, 2018). According to the bootstrapping analysis, the results show a

Constructs Items Mean SD CR AVE VIF

ATFA 4 4.596 0.412 0.756 0.524 –

TC 5 4.559 0.436 0.836 0.652 1.235
CP 5 4.625 0.395 0.723 0.523 1.251
ES 6 4.895 0.423 0.882 0.541 1.074
Table 1.
Notes: ATFA = attitude toward fundraising; TC = trust in charities; CP = charity project; ES = ethics; Convergent validity
SD = standard deviation; CR = composite reliability; AVE = average variance extracted; VIF = variance and consistency
inflation factors reliability
JIABR Item ATFA TC CP ES

ATFA Question1 0.723 0.320 0.198 0.451

ATFA Question 2 0.823 0.425 0.496 0.356
ATFA Question 3 0.836 0.263 0.451 0.268
TC Question 1 0.326 0.752 0.085 0.032
TC Question 2 0.485 0.901 0.436 0.324
TC Question 3 0.223 0.812 0.398 0.194
TC Question 4 0.369 0.128 0.296 0.005
CP Question 1 0.169 0.123 0.584 0.023
CP Question 2 0.263 0.396 0.896 0.081
CP Question 3 0.523 0.264 0.832 0.211
CP Question 4 0.421 0.169 0.041 0.596
ES Question 1 0.265 0.087 0.034 0.723
ES Question 2 0.289 0.174 0.021 0.896
ES Question 3 0.387 0.196 0.087 0.821
ES Question 4 0.398 0.298 0.189 0.784
Fornell–Larker criterion
ATFA 0.812
TC 0.396 0.821
CP 0.524 0.421 0.752
ES 0.523 0.293 0.121 0.823
HTMT
ATFA
TC 0.598
Table 2. CP 0.563 0.489
Discriminant validity ES 0.692 0.326 0.192

Hypothesis and Path b CI-min CI-max p-value t value Decision f2

H1 TC ! ATFA 0.182 0.071 0.292 0.005 2.952 Supported 0.056

H2 CP ! ATFA 0.402 0.312 0.523 0.000 8.102 Supported 0.218
H3 ES ! ATFA 0.345 0.282 0.481 0.000 7.121 Supported 0.189
H4 TC*ES ! ATFA
0.141
0.236
0.062 0.012 2.021 Supported 0.063
H5 CP*ES ! ATFA 0.082 0.018 0.182 0.052 1.954 Supported 0.041
R2 = 0.532
Table 3. Q2 = 0.284
Structural equation
model and path Notes: ATFA = attitude toward fund raising; TC = trust in charities; CP = charity project; ES = ethics;
analysis CI = confidential interval

significant moderating effect of ethical views of donors on the association between trust in charity
and donors’ attitude toward raising funds for COVID-19 (b =
0.141; p = 0.012; t = 2.021) and
between ethics in charity projects and donors’ attitude toward fundraising (b =
0.082; p = 0.052;
t = 1.954). Hence, the results support hypotheses H4 and H5.

5. Discussion
The research has identified various key factors toward doners attitude on
fundraising during COVID-19. Although previous research has highlighted certain factors
 Donors’
attitude

Figure 2.
Structural model

(Holzer et al., 2022; Mahase, 2020; van Esch et al., 2021), current research in intended to
identify the attitude of doners because crowd funding concept in Gulf region is much
noticeable from various organization during holy month of Ramadan (fasting) and other
philosophical activities. Although acceptance for charity for various philosophical activities
are entertained in gulf region, identifying motivational factors behind these attitudes are
also similar important. The current study outlined factors like trust, various charity project
and ethics of donors while offering charity during COVID 19 in UAE. The results of this
study indicate that both external and internal factors contribute significantly to the
prediction of donors toward charitable work during the COVID-19 pandemic in the UAE.
The study revealed that various non-government and governmental charity projects in the
UAE geared toward vulnerable individuals had a significant impact on the attitude of
donating to charity. The attitude of the donors reveals similar findings in the case of
crowdfunding for charity purposes (Zhang et al., 2020), explained by dimensions like trust
platforms, information quality and website reputation. However, this finding contradicts
those of Sura et al. (2017). The findings of recent studies like Bin-Nashwan et al. (2020) and
Sarea and Bin-Nashwan (2020) correspond with the current study’s findings, where the
COVID-19 situation was considered.
Trust in charity is another important factor contributing to donors’ perception and
attitude toward donation in the UAE during the COVID-19 pandemic. The results of Bin-
Nashwan et al. (2020), Liu et al. (2018); Sura et al. (2017) reveal that trust is a highly
significant factor contributing to the positive attitude of donors toward fundraising for
various causes. The current study found that trust is highly impactful toward respondents’
attitude to participate in charity during crises like the COVID-19 pandemic. For the ethical
role of the donors, the study showed a significant association between money giving
intention and ethical factors. This outcome is similar to the findings of Platts et al. (2019).
Therefore, the study acknowledges that the ethical dimensions of donors have a significant
and positive impact on fundraising attitude of donors during pandemics.
Individual personal belief, social responsibility and religious faiths are major
contributing factors relates to ethics while offering charity. Therefor ethical factors
JIABR considering to be most influential variable impacts donor’s attitude. The results show that
trust has a significant relationship with charity projects and donors’ attitudes toward
fundraising. Similar results identified by the Erie (2016), Lev (2007), Parsell et al. (2021),
Pettinato (2021) stated that donors responded the charity projects spontaneously based on
their ethical beliefs and commitments. The outcome of our research is an indication that the
effects of ethical factors depend on the positive association between charity projects and the
attitude of donors toward fundraising (Figure 2). Therefore, it can be said that the factors of
charity projects like type, attachment, welfare and single charity are associated with higher
ethical dimensions momentously incline to donate for those vulnerable individuals and
people affected by the pandemic. The outcome of the study also indicates that ethical factors
strengthen the positive relationship between trust in charity and donors’ attitude to
participate in charity. This result implies that the personal ethical beliefs and features of
donors have a significant contribution toward donation and fund-raising activities. This
finding is in line with Bin-Nashwan and Al-Daihani (2020).

6. Conclusion, practical and social implication

The basic objective of this research was to understand the donors’ attitude toward
fundraising appeal to control or mitigate the repercussions of the COVID-19 crisis. The
study examined the moderating effect of ethical factors as a vital internal value on the
association between trust in charity, charity projects and the attitude of donors toward
fundraising during COVID-19. The data was collected from the UAE, which is a diversified
country that is hosting people from all around the world. The study model is built on past
studies (Bin-Nashwan et al., 2020; Sarea and Bin-Nashwan, 2020) that examined the
importance of various internal and external factors while analyzing the attitude of donors
toward fundraising and philanthropic work.
The unexpected widespread of COVID-19 created an unparalleled challenge and forced
the world into an unpleasant experience. Government mitigating and controlling
mechanisms like lockdown, social distancing and other preventive measures created a huge
impact on human livelihood and created high uncertainty. Although the pandemic
negatively impacted all the sections of the society, the most vulnerable community were still
those groups or individuals that were already facing severe poverty and inequality for the
past decades because of various socio-economic problems. Therefore, there is an urgent need
to ensure that these vulnerabilities are supported by charity and donations.
Globally, various nongovernment organizations, government institutions and other
religious and cultural organizations completely diverted their activities to contribute toward
campaigns to accumulate funds to defeat the consequences of the pandemic. This study was
therefore successfully structured to understand the donors’ attitude in the UAE toward
these campaigns and to investigate the moderating effects of ethical dimensions in
reinforcing the relationship between trust in charity and charity projects with their attitude
to raise funds. The study concluded that certain insights need to be considered to trigger the
donors’ attitude toward raising or participating in charity-oriented campaigns, especially
during pandemics. For example organizing more transformable processes for
charity projects and establishing more trust factors among donors is highly essential in
charity activities. Similarly, promoting ethical dimensions of the donors toward supporting
the vulnerable more effectively and encouraging them to participate or organize
philanthropic activities to benefit and support this noble cause. These actions require joint
efforts by government entities, non-government organizations and the private sector to
maximize the charity donations and their benefits to the most vulnerable segments of
society.
 Besides the above practical and social implications, the study also contributes to behavioral Donors’
theories by incorporating new dimensions in the theory of planned behavior that was not attitude
included in earlier studies. This includes trust and ethics in the case of charitable donations,
which would potentially improve the reliability and robustness of the model and similar models.
Finally, it is worth mentioning that the authors faced significant challenges while
conducting the study, which might have resulted in some minor limitations to be considered
especially by future studies. Mainly, the study was conducted amid the COVID-19
pandemic, which made it difficult to obtain a larger number of responses and to have more
control over the sample and sampling methods. Similarly, the study model focused only on
three factors, considering the nature of the pandemic and the required dimensions to
promote fundraising during the pandemic. Accordingly, future studies are highly
recommended to cover a larger sample and to apply a more comprehensive model to obtain
more meaningful results that can be generalized to similar settings.
Considering the geographic and cultural background of UAE, this research proposes. To
Setting up a charitable project with inclusive and well-defined information in terms of type,
location and human welfare, intended for those affected by the COVID-19 outbreak. Similarly
establishing a charitable project with the help of various Non-governmental organizations
connected with different countries and communities by arranging well-defined information
types, welfare policies and mechanisms to identify the vulnerable. It is also advisable to
arranging effective platforms to link like-minded donors and ensuring information accessibility
through online or any trustworthy web portals to expand the doners connectivity. Based on
various premier non-governmental organizations experience, establishing a systematic online
financial transaction system to avoid misuse or suspicious crowd money transaction and
connecting and addressing the importance of donation through various religious institutions
and establishments to enhance and encourage the donors. Finally, to communicate with the
donor by circulating and implementing these programs and ensuring that the right persons are
receiving benefits.

6.1 Theoretical contribution

Fund-raising is an essential activity to uplift either victims or survivors to bring them forefront
during any type of uncertainty or pandemic. This study is beneficial to the various philanthropic
institution, non-governmental and organizations to understand the nature of the crowd in which
they are approaching. On the vital factor since study discovered key factors like trust in charity,
charity projects and ethical consideration which are major notable points to stakeholders (Sanders
and Smith, 2014). Because the study clearly identified donors’ concerns about their donation and its
implementation, these identifications would benefit related stakeholders. As in any association,
however, open interaction and good faith attempts at realizing other perceptions are crucial if the
individuals to the association are to establish a common trust. The key considerations for both
donors are a need to enhance their perception toward a fundraiser for each other’s necessities, a
readiness to commit to the association and the determination to do the solid job needed to make it
well. Therefore, this identification could be considered as a road map for fundraisers not only
restricted to UAE, even extendable to other MENA countries.

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Corresponding author
Adel Sarea can be contacted at: AdelSarea@yahoo.com

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