Hacia una mayor transparenciael uso de las webs por las ONGD

  1. Clara I. Benito-Esteban 1
  2. Inigo Garcia-Rodriguez 1
  3. M. Elena Romero-Merino 1
  1. 1 Universidad de Burgos
    info

    Universidad de Burgos

    Burgos, España

    ROR https://ror.org/049da5t36

Journal:
UCJC Business & Society Review

ISSN: 2659-3270

Year of publication: 2019

Volume: 16

Issue: 3

Pages: 18-71

Type: Article

DIALNET GOOGLE SCHOLAR lock_openOpen access editor

More publications in: UCJC Business & Society Review

Abstract

This article analyzes the web transparency of 76 Spanish Non-Governmental Development Organizations (NGDOs) in 2016. To do this, we build a transparency index composed of 119 items from the study of several measures used by previous literature and the Spanish Platform of NGDOs. Furthermore, we study several characteristics of the entity that influence its level of transparency, highlighting the positive effect of the size of both the ONGD and its board, the legal form of association, the religious ties and its international presence

€ View funding

Funding information

Los autores agradecen la financiación de esta investigación al Ministerio de Economía y Competitividad (Proyecto ECO2017-85356-P).

Funders

Bibliographic References

  • Anheier, H.K., Hass, R., Beller, A. (2013). “Accountability and Transparency in the German Nonprofit Sector: A Paradox?”. International Review of Public Administration, 18(3), 69-84.
  • Baraibar-Diez, E., Luna-Sotorrío, L. (2012). “Transparencia social e hipótesis del impacto social. Análisis en el IBEX35”. Universia Business Review, 36, 108-123.
  • Becker, A. (2018). “An experimental study of voluntary nonprofit accountability and effects on public trust, reputation, perceived quality, and donation behavior”. Nonprofit and Voluntary Sector Quarterly, 47(3), 562-582.
  • Behn, B.K., DeVries, D.D., Lin, J. (2010). “The determinants of transparency in nonprofit organizations: An explanatory study”. Advances in Accounting, 26(1), 6-12.
  • Blouin M. C., Lee R. L. (2015). “A signaling theory approach to nonprofit web disclosure”. Journal of Academy Business Economics, 15(1), 7–20.
  • Buteau, E., Caffin, M., Gopal, R. (2014). “Transparency, performance assessment, and awareness of nonprofits’ challenges: Are foundations and nonprofits seeing eye to eye?”. The Foundation Review, 2, 67-80.
  • CONGDE (Coordinadora de ONG para el Desarrollo España) (2012). Indicadores de transparencia y buen gobierno. Madrid.
  • Del Campo Moreno, P., Herrador Alcaide, T.C., Segovia San Juan, A.I. (2016). “La transparencia organizativa y económica en la Web de las fundaciones: un estudio empírico para España”. REVESCO. Revista de Estudios Cooperativos, 121, 62-88.
  • Ebrahim, A. (2010). “The many faces of nonprofit accountability”. En D.O. Renz (Ed.). “The Jossey-Bass handbook of nonprofit leadership and management” (110-121). San Francisco, CA: John Wiley.
  • Ebrahim, A., Weisband, E. (eds.) (2007). Global Accountabilities: Participation, Pluralism, and Public Ethics. Cambridge: Cambridge University Press.
  • Gajewski, J.F., Li, L. (2015). “Can Internet-based disclosure reduce information asymmetry?”. Advances in Accounting, 31(1), 115-124.
  • Fox, J. (2007). “The uncertain relationship between transparency and accountability”. Journal of Development in Practice, 17, 663-671
  • Gálvez Rodríguez, M.M., Caba Pérez, M.C., López Godoy, M. (2009). “La transparencia online de las ONG españolas”. Revista española del tercer sector, 13, 63-88.
  • Gálvez Rodríguez, M.M., Caba Pérez, M.C., López Godoy, M. (2011). “Buenas prácticas y transparencia de la información sobre gestión de las ONG”. Revista Internacional Legis de Contabilidad y Auditoría, 47, 109-136.
  • Gálvez Rodríguez, M.M., Caba Pérez, M.C., López Godoy, M. (2012a). “Determining Factors in Online Transparency of NGOs: A Spanish Case Study”. Voluntas, 23(3), 661-683.
  • Gálvez Rodríguez, M.M., Caba Pérez, M.C., López Godoy, M. (2012b). “Cómo perciben las ONG autorreguladoras la transparencia: Análisis comparativo de Latinoamérica versus Europa y Estados Unidos”. Latin American Research Review, 47(Special Issue), 179-202.
  • Gálvez-Rodríguez, M.M., Caba-Pérez, M.C., López-Godoy, M. (2016). “Enhancing online information of African nongovernmental organizations through self-regulation: National experiences versus international initiatives”. Information Development, 32(3), 673-687.
  • Gandía, J.L. (2011). “Internet disclosure by nonprofit organizations: Empirical evidence of nongovernmental organizations for development in Spain”. Nonprofit and Voluntary Sector Quarterly, 40(1), 57-78.
  • Garcia-Rodriguez, I., Jegers, M. (2017). “Capital Structure of Nongovernmental Development Organizations”. Nonprofit Management and Leadership, 28(2), 175-194.
  • Greenlee, J.S. (2000). “Nonprofit accountability in the information age”. New Directions for Philanthropic Fundraising, 27, 33-50.
  • Greenlee, J., Fischer, M., Gordon, T., Keating, E. (2007). “An investigation of fraud in nonprofit organizations: Occurrences and deterrents”. Nonprofit and Voluntary Sector Quarterly, 36(4), 676-694.
  • Kelton, A.S., Yang, Y.W. (2008). “The impact of corporate governance on Internet financial reporting”. Journal of Accounting and Public Policy, 27(1), 62-87.
  • Kim, D., Chun, H., Kwak, Y., Nam, Y. (2014). “The employment of dialogic principles in website, Facebook, and Twitter platforms of environmental nonprofit organizations”. Social Science Computer Review, 32(5), 590-605.
  • Lee, R.L., Blouin, M.C. (2019). “Factors affecting web disclosure adoption in the nonprofit sector”. Journal of Computer Information Systems, 59(4), 363-372.
  • López-Arceiz, F.J., Bellostas Perezgrueso, A.J., Rivera Torres, M.P. (2017). “Accessibility and transparency: impact on social economy”. Online Information Review, 41(1), 35-52.
  • Lovejoy, K., Saxton, G.D. (2012). “Information, community, and action: How nonprofit organizations use social media”. Journal of Computer-Mediated Communication, 17(3), 337-353.
  • Marcuello, C., Salas, V. (2001). “Nonprofit organizations, monopolistic competition, and private donations: Evidence from Spain”. Public Finance Review, 29(3), 183-207.
  • Martín Pérez, V., Martín Cruz, N. (2017). “La web como mecanismo de transparencia de las ONG. Más allá de la certificación”. Revista Española del Tercer Sector, 37, 159-190.
  • Neely, D.G. (2011). “The impact of regulation on the US nonprofit sector: Initial evidence from the Nonprofit Integrity Act of 2004”. Accounting Horizons, 25(1), 107-125.
  • Prakash, A., Gugerty, M.K. (2010). “Trust but verify? Voluntary regulation programs in the nonprofit sector. Regulation and Governance, 4, 22-47.
  • Sanzo-Pérez, M.J., Rey-Garcia, M., Álvarez-González, L.I. (2017). “The drivers of voluntary transparency in nonprofits: professionalization and partnerships with firms as determinants”. Voluntas, 28, 1595-1621.
  • Saraite-Sariene, L., Gálvez-Rodríguez, M.M., Haro de Rosario, A. (2018). “Exploring determining factors of web transparency in the world’s top universities”. Revista de Contabilidad, 21(1), 63-72.
  • Saxton, G.D., Guo, C. (2011). “Accountability online: Understanding the web-based accountability practices of nonprofit organizations”. Nonprofit and Voluntary Sector Quarterly, 40(2), 270-295.
  • Saxton, G.D., Kuo, J.S., Ho, Y.C. (2012). “The determinants of voluntary financial disclosure by nonprofit organizations”. Nonprofit and Voluntary Sector Quarterly, 41(6), 1051-1071.
  • Saxton, G.D., Neely, D.G., Guo, C. (2014). “Web disclosure and the market for charitable contributions”. Journal of Accounting and Public Policy, 33(2), 127-144.
  • Tremblay-Boire, J., Prakash, A. (2015). “Accountability. org: Online disclosures by US nonprofits”. Voluntas, 26(2), 693-719.
  • Waters, R.D., Jamal, J.Y. (2011). “Tweet, tweet, tweet: A content analysis of nonprofit organizations’ Twitter updates”. Public Relations Review, 37(3), 321-324.
Data source: Dialnet