Voluntary Disclosure in Nonprofit Organizations: an Exploratory Study

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

doi:10.2139/ssrn.727363

Cited by 16 publications

(25 citation statements)

References 28 publications

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“…Size, however, is not the sole determining factor. This study thus substantially extends Oliver's () theory, which repeatedly identifies organizational size as a key variable (see Behn et al ; Clemens and Douglas ; Ingram and Simons ; Saxton and Guo ).…”

Section: Discussionsupporting

confidence: 74%

“…Most current studies on nonprofit transparency are exploratory in their nature. They provide various factors influencing disclosure, but rarely propose any causal mechanisms that encourage nonprofits to open up toward the public (Behn, DeVries, and Lin 2010 ;Saxton and Guo 2011 ;Saxton, Kuo, and Ho 2011;Tremblay-Boire and Prakash 2014 ). In particular, the contradictory results for the effects of organizational size on transparency suggest how context-sensitive transparency is.…”

Section: Literature Reviewmentioning

confidence: 99%

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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: Discussionsupporting

confidence: 74%

Section: Literature Reviewmentioning

confidence: 99%

Professionalization and Voluntary Transparency Practices in Nonprofit Organizations

Striebing

2017

Nonprofit Mgmnt & Ldrshp

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“…The relationship between organizational size and accountability is complicated. Our results are somewhat contrary to previous findings (not in health care setting) that demonstrate a positive relationship between size and voluntary disclosure . One example is the examination of annual reports of private and public universities, where researchers found a strong positive relationship between the size and disclosure of financial information .…”

Section: Discussioncontrasting

confidence: 99%

Predictors of online accountability practices in US hospitals: An exploratory investigation

Cooley

2019

Health Planning & Management

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35:e178-e wileyonlinelibrary.com/journal/hpm e195. e K E Y W O R D S disclosure, hospitals, online accountability, website | INTRODUCTIONUS health care is one of the fastest-growing areas of the economy that is extensive, highly institutionalized, adheres to multiple regulatory forces, and is marked by high levels of professionalism. 1 Parties involved in health care (regulatory agencies, legislature, hospitals, insurance companies, medical providers, etc.) are faced with ever-growing pressures to provide health services more effectively, efficiently, and equitably. Previous solutions to providing better health care included reforms that focus on downsizing, privatization, performance measurements, competition in service delivery, and citizen participation. 2 All these approaches have one thing in common: a strong emphasis on accountability in improving health care performance.Health care accountability has several purposes. It helps to reduce fraud and abuse, 2 which is estimated at $60 billion per year by the National Health Care Anti-Fraud Association. 3 It also assists in ensuring compliance with procedures and standards as well as revealing gaps requiring policy attention. 2 Also, accountability contributes to improving performance and learning (such as generating a system-wide perspective on health sector reforms). 2 Hospitals play the most extensive role in the US health care industry, accounting roughly for a third of health care expenditures. 4 Being on the forefront of medical development and innovation, US hospitals (regardless of ownership) are at the forefront of improving public health. 5 When reviewing the literature on hospital accountability, we find a rather narrow focus of studies, mostly on health care delivery outcomes, such as readmission rates 6,7 and quality-of-care. 8 Some studies move beyond health care delivery outcomes and look at hospital financial outcomes 9 in terms of hospital accountability. Others focus on one particular type of hospital-nonprofit hospitals-while researching accountability practices. 10-12 While these are all important topics, they rarely address how hospitals meet the demands of a broader group of stakeholders-the public at large (patients, families, community members, etc.). For many, an organizational website is a first and most trusted resource they turn to when in need of information about a hospital. Online accountability (OA) practices are how hospitals address these expectations. OA is one of the critical dimensions of overall accountability efforts in hospitals, and not much research is available on this subject. Thus, hospital OA is a topic of this research paper.The existing empirical evidence sheds light on variations in online accountability practices (OAP) within the nonprofit sector 13-17 but not within health care organizations. This study aims to fill these research gaps by exploring variations in OAP in the US hospitals and identifying key determinants of robust OAP. The particular contribution of this research project to the scholarly community...

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“…Authors such as Buchheit and Parsons (2006), Gordon, Fisher, Malone, and Tower (2002), Parsons (2007), write along similar lines. Another area concentrates on the transparency of financial information (Behn, Devries, & Lin, 2007;Trussel & Parsons, 2007). Lastly, the governance of these institutions and information on it can be seen in the work of Andrés-Alonso, Martín-Cruz, and Romero-Merino (2006), Yetman and Yetman (2008) and Jegers (2009).…”

Section: Theoretical Frameworkmentioning

confidence: 99%

E‐corporate social responsibility in small non‐profit organisations: the case of Spanish ‘Non Government Organisations’

Puentes

Mozas

Jurado

et al. 2012

The Service Industries Journal

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The image and the reputation of small NGOs have direct bearing on the capacity of these entities to retain and attract members, volunteers and donors. These attributes have been linked to the concept of Social Responsibility. Therefore, for NGOs to be socially responsible and to make this fact known is a key factor that will have a positive influence on their image and reputation and will contribute to their being recognised and to strengthening social confidence in them. This article analyses the e-corporate social responsibility in Spanish NGOs. It shows the infra-use that NGOs make of the Internet as an information medium to communicate their Corporate Social Responsibility (CSR) practices. In terms of transparency, this implies that the CSR transparency on their websites is very poor, although it grows as the size of the organisation increases.

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Voluntary Disclosure in Nonprofit Organizations: an Exploratory Study

Cited by 16 publications

References 28 publications

Professionalization and Voluntary Transparency Practices in Nonprofit Organizations

Professionalization and Voluntary Transparency Practices in Nonprofit Organizations

Predictors of online accountability practices in US hospitals: An exploratory investigation

E‐corporate social responsibility in small non‐profit organisations: the case of Spanish ‘Non Government Organisations’

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