Transparency of nonprofit organizations: An integrative framework and research agenda

Abstract

Over the past 20 years, as the study of transparency has evolved into a burgeoning multidisciplinary field, nonprofit scholars have developed an impressive body of research on the antecedents and outcomes of the transparency of nonprofit organizations (NPOs). From both theoretical and practical purposes, it is necessary to develop an overall picture of such antecedents and outcomes, to allow scholars and NPOs to understand why, when, and how transparency should be implemented. Current studies provide a fragmented view, focused on specific elements of NPO transparency; with a systematic literature review of 76 articles, this article offers both an integrative framework of the antecedents and outcomes of NPO transparency and an agenda for research, based on a critical analysis of the integrative framework. Four relevant research orientations emerge: (1) direction of NPO transparency, (2) distinguishing actual from perceived transparency, (3) the dark side of NPO transparency, and (4) NPO transparency contingency factors. Research along these four orientations could add nuance to existing knowledge of transparency and provide key insights with regard to why, when, and how transparency works.

Perceptions of Church Financial Transparency: Ethical-Theological Analysis and Financial Accountability

“…In addition to moral responsibility, researchers also investigated whether sociodemographic factors such as age, length of service, educational background, and political party regeneration were also significant in determining the transparency of financial information disclosure (Dethier et al, 2021;Kendall & Knapp, 2000;Kumlin, 2006;Torres & Pina, 2003). Age is related to the inner maturity and maturity of a person's mindset.…”

Un(der)rated: Nonprofit leader gender and external accreditations of transparency

“…With the rapid growth of the nonprofit sector, concerns about transparency and accountability of nonprofit organizations have also increased (Dethier et al, 2021; Moreno‐Albarracín et al, 2020). Nonprofit organizations must earn the public's trust in order to acquire necessary resources and sustain themselves in the midst of stiff competition in global philanthropy.…”

“…The increased importance of nonprofit transparency has also resulted in growing research interests in identifying the determinants and antecedents of nonprofit transparency, and existing research has found that factors such as stronger governance and professionalized staff contribute to transparency (Dethier et al, 2021; Harris & Neely, 2021). Among others, the ethical leadership literature suggests that organizational transparency is closely related to leader gender, reporting that organizations led by women exhibit higher levels of transparency than those led by men (Glass & Cook, 2018; Ingersoll et al, 2019; Zou et al, 2018).…”

Introducing Nonprofit Communication and Mapping the Research Field

“…In relation to goal setting, NPOs often have to juggle what appear to be conflicting objectives set by management needs. Communication goals related to transparency, for instance, have been considered problematic by scholars that look to NPO needs of balancing audiences' skepticism (Dethier et al, 2021). In regard to the public, nonprofit communication operates on a multilayered level, considering a diverse group of stakeholders, including donors, volunteers, minority groups, activist groups, regulatory bodies, other NPOs, and the like.…”