Reference : MEASURING VOLUNTARY INFORMATION DISCLOSURE BY NPOs: PROPOSITION OF AN E-TRANSPARENCY INDEX
Scientific congresses and symposiums : Unpublished conference/Abstract
Business & economic sciences : Social economics
http://hdl.handle.net/2268/229710
MEASURING VOLUNTARY INFORMATION DISCLOSURE BY NPOs: PROPOSITION OF AN E-TRANSPARENCY INDEX
English
Dethier, Fanny mailto [Université de Liège - ULiège > > Centre d'Economie sociale >]
Defourny, Jacques mailto [Université de Liège - ULiège > HEC Liège : UER > Economie sociale et systèmes économiques >]
13-Jul-2018
Yes
No
International
13th International Conference of the International Society for Third-Sector Research
from 10-07-2018 to 13-07-2018
the International Society for Third-Sector Research
Amsterdam
Netherlands
[en] Transparency ; Voluntary information disclosure ; Disclosure index
[en] By proposing a new e-transparency index, this paper aims to improve the understanding and the
measurement of the concept of transparency of the NPOs. The index is built carefully, following the
recommended methodological steps and precautions during the construction process of a composite indicator. In particular, three different weighting methods are compared, deep sensitive analyses are carried and the validity of the index is confirmed. The index results from applications of statistical methods combined with normative judgements from field experts. The proposed index is calculated for the 250 organizations collaborating with Donorinfo, a foundation working for the transparency of the Belgian philanthropic sector. The index values obtained from collected data are confronted to real donors’ perception of the transparency of the same tested websites. As a result, the paper provides a methodologically valid e-transparency index, a measurement tool of transparency ready to use and well conceptualized.
Centre d'Économie Sociale - CES
THE EVOLUTION OF THE FINANCIAL MODELS OF BELGIAN NON-PROFIT ORGANIZATIONS
Researchers
http://hdl.handle.net/2268/229710

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