Sind Stiftungen Soziale Investoren? Zur Anwendbarkeit eines ökonomischen Begriffs auf die Tätigkeit gemeinnütziger europäischer Stiftungen

Thümler, Ekkehard; Bögelein, Nicole

doi:10.1007/978-3-531-94105-9_10

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Transparency Of Privately Controlled Charitable Organizations1

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2014

2024

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Cited by 18 publications

(1 citation statement)

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“…Because only a fraction of nonprofits in Germany are transparent to the public, their accountability to those who are directly or indirectly affected by their activities is limited. Thus, the capacity for organizational learning, in this case the ability to better and more consistently serve target groups, is reduced, and the evaluation of mission success is biased (Edwards 2010 ;Jacobi 2009;Thümler and Bögelein 2012).…”

Section: Transparency Of Privately Controlled Charitable Organizationsmentioning

confidence: 99%

Professionalization and Voluntary Transparency Practices in Nonprofit Organizations

Striebing

2017

Nonprofit Mgmnt & Ldrshp

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There are currently no public disclosure requirements for privately controlled charitable organizations in Germany. This study examines under which conditions German nonprofits, including both public charities and foundations, voluntarily choose transparency. Transparent nonprofits are defined herein as those that publicly disclose their annual reports and detailed financial information. A very small number of German nonprofits do so. The results of a crisp‐set Qualitative Comparative Analysis suggest that the driving force behind the voluntary transparency of organizations is professional management rather than revealed cases of malpractice or stakeholder demands.

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Section: Transparency Of Privately Controlled Charitable Organizationsmentioning

confidence: 99%