The determinants of transparency in nonprofit organizations: An exploratory study

Behn, Bruce K.; DeVries, Delwyn D.; Lin, Jing

doi:10.1016/j.adiac.2009.12.001

Cited by 83 publications

(84 citation statements)

References 9 publications

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“…This outcome agrees with the results obtained by G alvez et al (2012b). "Donations" also shows a positive effect in TI Pe , in line with previous studies related to the NGOs' information disclosure (Behn et al, 2010;Saxton et al, 2012). Taking into consideration that Latin American NGOs are mainly funded by donors from developed countries (V azquez, 2011) this result could indicate that the entities that receive greater donations are the most interested in using the web site as a mechanism to justify their performance in a proactive manner and without the barriers of time and space.…”

Section: Results Of the Online Tisupporting

confidence: 87%

Drivers for the proactive online disclosure of information in the NGO sector: the Colombian case

Gálvez‐Rodríguez

Caba-Pérez

López-Godoy

2014

Online Information Review

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Purpose -The purpose of this paper is to analyze drivers for the proactive disclosure of information via the web in Colombian non-governmental organizations (NGOs) as a strategy for fostering their legitimacy and responding to the institutional pressure to which they are subjected. Design/methodology/approach -The web sites of 196 NGOs from Colombia have been analyzed, first, via an Online Transparency Index that is consistent with Cronbach a coefficient and later, by performing a Tobit regression analysis. Findings -The proactive online disclosure of information in Colombian NGOs is very low. In spite of the high distrust of the resource management they receive, the financial information is the least aspect disclosed in their web pages. In addition, the larger NGOs are the entities that most disclose information via their web site. Likewise, the factors of "internationalization", "donations", "community services" and "dependence on voluntary work" show a positive effect on certain aspects of the online disclosure of information analyzed. Practical implications -The lack of web use as a strategy for a proactive disclosure of information is clearly observed. Therefore, both obligatory and voluntary accountability mechanisms should be more aware of the need for fostering the benefits of a web site, as being transparent in a proactive manner will increase trust in this sector. Originality/value -As the majority of the research papers related to online disclosure are focused on the corporate and public sector, this study addresses the issue of the NGO sector and particularly aims to contribute to the scarce literature regarding web use of entities from developing countries.

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Section: Results Of the Online Tisupporting

confidence: 87%

Drivers for the proactive online disclosure of information in the NGO sector: the Colombian case

Gálvez‐Rodríguez

Caba-Pérez

López-Godoy

2014

Online Information Review

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“…Transparency is not only limited to the publication of information in the annual reports but also information regarding the governance practices of the NPOs. In this context, governance practices refer to compliance with regulatory requirements and recommendations in line with its public service objectives and also provide accurate, complete and informative information in the annual reports (Behn, DeVries and Lin, 2010). However, the information reported by the NPOs can be insufficient or misrepresented for effective monitoring of their activities as NPOs are generally subjected to less stringent regulatory requirements.…”

Section: Literature Reviewmentioning

confidence: 98%

Money Laundering – FATF Special Recommendation VIII: A Review of Evaluation Reports

Omar

Johari

Arshad

2014

Procedia - Social and Behavioral Sciences

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The growing incidence of misuse of the non-profit organizations (NPOs) by terrorists around the world has lead to a concerted effort globally to protect these organizations. Specifically, the Financial Action Task Force (FATF) issued Special Recommendation (SR) VIII to assist member countries in assessing the adequacy of their current laws and regulations relating to NPOs. This paper provides a review of the evaluation reports on various member countries. The overall review contributes to the literature on terrorist abuse of NPOs and concurrently facilitates effective policy implementation by member countries.

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“…Five empirical studies have sought to identify the factors that facilitate the adoption of web disclosure. In the first study, Behn, et al (2010) conducted an exploratory examination of the factors that influenced leaders of the 300 largest NPOs in the U.S. to respond to mail requests for audited financial statements. The results revealed that organizations with higher debt, larger contribution ratios, larger size, NTEE classification of higher education, and those with higher executive compensation ratios were more likely to voluntarily share their audited financial statements.…”

Section: Web Disclosure Adoption Modelsmentioning

confidence: 99%

Exploring the Factors Associated with Online Financial and Performance Disclosure in Nonprofits

Lee¹,

Blouin²

2016

Journal of the Southern Association for Information Systems

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Informed by theories of technological innovation, this paper develops and empirically tests a web disclosure adoption model. In order to test the model, a questionnaire was administered to a sample of 775 organizations in an eight-county regional area in the Northeastern United States. Results reveal that Chief Executive Officer (CEO) and organizational characteristics are related to web disclosure adoption. Specifically, there is more disclosure of performance information online when the CEO believes that the web is useful for promoting transparency and accountability, when the organization views the web as a communication or strategic tool, when more employees have technical expertise, and when the board of directors is more supportive of web technology. We found more web disclosure of financial information when the organization possesses the technological readiness for web disclosure. This paper contributes to research by identifying the main factors that facilitate web disclosure adoption in nonprofit contexts.

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The determinants of transparency in nonprofit organizations: An exploratory study

Cited by 83 publications

References 9 publications

Drivers for the proactive online disclosure of information in the NGO sector: the Colombian case

Drivers for the proactive online disclosure of information in the NGO sector: the Colombian case

Money Laundering – FATF Special Recommendation VIII: A Review of Evaluation Reports

Exploring the Factors Associated with Online Financial and Performance Disclosure in Nonprofits

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