[en] This study develops a reflective online disclosure scale, following the recommended methodological steps and precautions of a scale development process. This new scale brings clarity among existing measurement tools of web NPOs’ transparency and disclosure. The scale results from an exploratory factor analysis applied on a database collected from the websites of 216 organizations collaborating with Donorinfo, a foundation working for the transparency of the Belgian philanthropic sector. Normative judgements from field experts support this exploratory phase. The scale is purified thanks to a confirmatory factor analysis applied on a database related to a random sample of Belgian NPOs, comparable to the Donorinfo sample. Consultation of real donors’ opinion validate the proposed scale. As a result, the paper provides a reliable and valid online disclosure scale, a measurement tool to approach private donors’ perception of transparency.
Research center :
CES - Centre d'Économie Sociale - ULiège
Disciplines :
Social economics
Author, co-author :
Dethier, Fanny ; Université de Liège - ULiège > Centre d'Economie sociale
Language :
English
Title :
Measuring NPOs’ Online Disclosure: Development of a Scale
Publication date :
17 November 2018
Event name :
ARNOVA’s 47th Annual Conference
Event organizer :
Association for Research on Nonprofit Organizations and Voluntary Action
Event place :
Austin, United States
Event date :
du 15 novembre 2018 au 17 novembre 2018
Audience :
International
Name of the research project :
THE EVOLUTION OF THE FINANCIAL MODELS OF BELGIAN NON-PROFIT ORGANIZATIONS
