Internet Disclosure by Nonprofit Organizations: Empirical Evidence of Nongovernmental Organizations for Development in Spain

Abstract

This article examines the relevance of technology, and particularly the Internet, for the improvement of accountability and transparency in nonprofit organizations. The novelty of our work regarding the previous empirical evidence resides in the fact that we have taken into account the means through which these organizations diffuse voluntary information. In this article, we have proposed a model of information disclosure for the Web sites of Spanish nongovernmental organizations for development (NGODs) that can serve as a guide for improving their informative transparency and their accountability. The empirical evidence obtained reveals that Spanish NGOD Web sites are primarily ornamental and that they should evolve toward an environment more informational and relational that allows the stakeholders to access relevant information ranging from the work being done and the use of the dispersed funds to the form in which the organization is governed. Our results have also confirmed that the disclosure levels are related to the amount of future donations received by the organization.

A Game-Theoretic Model of Disclosure–Donation Interactions in the Market for Charitable Contributions

“…Information disclosure is a communication tool that individuals and organizations alike employ to influence decision making. This is keenly evident in the market for charitable contributions, where nonprofit organizations try to sway potential donors through the strategic release of financial, performance, and fundraising-related data intended to not only boost accountability and public trust but also attract greater donations (Gandía, 2011;Saxton & Guo, 2011). To better comprehend such processes involving both the determinants and behavioral outcomes of communication decisions, we need a theoretical approach that integrates the strategic, interactive nature of decision making undertaken by both producers and consumers of information.…”

A Qualidade Da Prestação De Contas Das Entidades Do Terceiro Setor: Uma Análise a Partir De Sua Relação Com O Comportamento Dos Doadores Individuais

“…O presente estudo caracteriza-se como descritivo (SAMPIERI; COLLADO; LUCIO, 2006), e de levantamento (HAIR et al, 2005). Para a realização da pesquisa, delimitou-se como espaço geográfico a cidade de Curitiba e sua Região Metropolitana.…”

Transparência no Terceiro Setor: uma proposta de construto e mensuração

“…Por outro lado, estudos enfatizam a relevância da divulgação das demonstrações contábeis e a prestação de contas (accountability) à comunidade, uma vez que essas práticas influenciam a quantidade de doações recebidas (GANDÍA, 2011). Nesse sentido, a transparência é vista como um aspecto fundamental para as organizações que compõem o Terceiro Setor, uma vez que a prática da gestão transparente auxilia as organizações na captação de recursos (Pereira;Ponte, 2008).…”