2014
DOI: 10.1108/oir-05-2014-0113
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Drivers for the proactive online disclosure of information in the NGO sector: the Colombian case

Abstract: 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. Fi… Show more

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Cited by 13 publications
(20 citation statements)
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References 57 publications
(102 reference statements)
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“…One of these channels is the Internet, where web pages are a source of data that give credibility to initiatives (Kingston and Stam, 2013). The credibility of the information given may help users to positively perceive the proposed action (Stuart et al, 2014). Therefore, the quality and veracity of the information can influence users' attitudes toward the use of digital platforms on which NGOs provide information about their projects (Fast et al, 2013).…”
Section: Hypothesis Developmentmentioning
confidence: 99%
“…One of these channels is the Internet, where web pages are a source of data that give credibility to initiatives (Kingston and Stam, 2013). The credibility of the information given may help users to positively perceive the proposed action (Stuart et al, 2014). Therefore, the quality and veracity of the information can influence users' attitudes toward the use of digital platforms on which NGOs provide information about their projects (Fast et al, 2013).…”
Section: Hypothesis Developmentmentioning
confidence: 99%
“…Specifically, Facebook has been identified as being innately focused on relationship-building [45] and helps to boost engagement and enhance the dialogue between users [22]. Regarding possible explanatory factors underlying online communication in the NGO sector [20], the focus was initially placed on identifying which variables influenced the level of information disclosed by NGOs through Web 1.0 [46,47]. Subsequent studies of Web 2.0 data centered on the adoption of social media by NGOs [11], unraveling which factors affect the use of content available on social media such as Twitter [20].…”
Section: Literature Review and Hypotheses Developmentmentioning
confidence: 99%
“…Moreover, the disclosure must consider technical characteristics about the design and functionalities of the channel of communication used (Campbell and Beck, 2004). Websites are the main channel that these organizations use to disclose information (Gálvez-Rodríguez et al , 2014, 2016; Eimhjellen et al , 2014; Ingenhoff and Koelling, 2009). This practice is known as internet financial reporting (Debreceny et al , 2002).…”
Section: Literature Reviewmentioning
confidence: 99%