NGOs EFFICIENCY AND TRANSPARENCY POLICY: THE COLOMBIAN CASE

Rodríguez, María del Mar; Pérez, Carmen Caba; Godoy, Manuel López

doi:10.15446/innovar.v26n60.55534

Cited by 7 publications

(4 citation statements)

References 52 publications

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“…Sfez et al (2017) defined efficiency as the ratio between the benefits obtained from the amount of resources consumed. Similarly, Rodríguez et al. (2016) and Ahmad (2020) consider efficiency as the rational use of resources to maximise benefits.…”

Section: Measures Of Efficiency and Effectivenessmentioning

confidence: 99%

A conceptual framework for operational performance measurement in wholesale organisations

Majali

2022

IJPPM

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PurposePerformance measurement involves gaining useful information about performance. The purpose is to develop a conceptual framework to assist wholesale managers in selecting useful information to evaluate operational performance. The proposed framework identifies core operations, measures of operational performance and factors that affect the performance of wholesale organisations.Design/methodology/approachThe research essentially relies on the available literature to develop a conceptual framework and define related components. Research primary data were used to validate the framework components and to implement the framework in wholesale organisations by allocating performance factors to the different components of the proposed framework. Using a semi-structured interview design, ten face-to-face interviews were conducted with managers of ten different wholesale organisations.FindingsThe research identifies five core operations that affect the operational performance in wholesale organisations, four measures for evaluating efficiency and effectiveness in every core operation and 28 factors that influence operational performance in wholesale organisations.Originality/valueOperational performance is monitored by evaluating the achievement of efficiency and effectiveness in operations. The research introduces a performance measurement framework that identifies the required information to evaluate the efficiency and effectiveness of core operations in wholesale organisations.

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Section: Measures Of Efficiency and Effectivenessmentioning

confidence: 99%

A conceptual framework for operational performance measurement in wholesale organisations

Majali

2022

IJPPM

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“…Furthermore, the notion of transparency presumes that organizations disclose both positive and negative information about themselves and their activities, thus providing stakeholders with monitoring power and compelling NPOs to improve performance through efficient resource allocation and avoidance of mismanagement practices (Gálvez Rodríguez et al, 2016; Lu et al, 2020; Privett & Erhun, 2011; Rocha Valencia et al, 2015). From a stakeholder perspective, improved performance strengthens the legitimacy of NPOs as agents that serve society (Langton & West, 2016; McConville, 2017).…”

Section: Toward An Integrative Framework Of Npo Transparencymentioning

confidence: 99%

“…Therefore, the financial structures of transparent NPOs have been adapted to fit stakeholders' expectations, such as by reducing overhead costs (Lu et al, 2020). Financial structure adaptation not only results in more efficient resource allocation but also fulfills social objectives (Gálvez Rodríguez et al, 2016; López‐Arceiz et al, 2019; Privett & Erhun, 2011; Rocha Valencia et al, 2015).…”

Section: Toward An Integrative Framework Of Npo Transparencymentioning

confidence: 99%

Transparency of nonprofit organizations: An integrative framework and research agenda

Dethier

Delcourt

Willems

2021

Journal of Philanthropy and Marketing

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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.

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“…Although theoretical literature has recognized the importance of transparency and online information disclosure in the nonprofit sector (Paton and Foot, 2000;McGann and Johnstone, 2006;Bies, 2010;Burger y Owens, 2010;Gandía, 2011;Murtaza, 2012) (De França et al, 2010;Rocha et al, 2014;Gálvez et al, 2016) evaluating its influence on the nonprofit organizations' level of efficiency, so there is a research gap to fill.…”

Section: Introductionmentioning

confidence: 99%

Influence of online transparency on efficiency. Analysis of spanish NGDOs

Pérez

Cruz²

2020

Ciriec-España

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This study examines (a) whether nongovernmental development organizations (NGDOs) disseminate relevant information for their stakeholders through their web pages, information that after being reviewed and evaluated by external organizations such as the Spanish Coordinator of Development NGO or Lealtad Foundation, allowed these NGDOs to obtain a seal of transparency and (b) whether their level of transparency influences efficiency. To determine online transparency, web pages of seal-approved NGDOs were reviewed to assess the availability of relevant information. This paper uses data envelopment analysis to assess the efficiency using an input orientation. To determine the influence of online transparency on efficiency, an ordinary least squares regression was used. Results show that while increased transparency has a significant effect on efficiency, the level of information disclosure of NGDOs through their web pages has considerable room for improvement. Improved transparency leads to best practices and increased competition in obtaining financing and support from society. To improve transparency in the nonprofit sector, external organizations have created a series of seals to certify that an organization complies with the basic principles of transparency. In addition, new technologies make it easier for organizations to disseminate information quickly and economically. This article contributes to the literature regarding web use of NGDOs to disclose relevant information and analyzing the influence of online transparency on organizational efficiency.

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NGOs EFFICIENCY AND TRANSPARENCY POLICY: THE COLOMBIAN CASE

Cited by 7 publications

References 52 publications

A conceptual framework for operational performance measurement in wholesale organisations

A conceptual framework for operational performance measurement in wholesale organisations

Transparency of nonprofit organizations: An integrative framework and research agenda

Influence of online transparency on efficiency. Analysis of spanish NGDOs

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