Abstract :
[en] This study develops a reflective online transparency 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. Preliminary to
the scale construction, concepts such as transparency, disclosure and accountability are identified
and differentiated in order to clearly establish what the scale assesses. A review of literature of
existing measurement tools also highlights the necessity to propose a new valid and reliable
transparency scale. The latter results from an exploratory factor analysis applied on a database
collected from the websites of 216 philanthropic organizations collaborating with Donorinfo, a
foundation working for the transparency of the Belgian philanthropic sector. The database gathers
binary variables measuring the presence or absence on websites of elements of information, called
items. This exploratory step refines the preliminary list of items deduced from field experts'
opinion as well as a review of literature of existing measurement tools. This step also induces the
dimensions of the transparency scale and the weights of each items. Normative judgements from
field experts, collected through an online survey, support this exploratory step. Next, the scale is
purified thanks to a confirmatory factor analysis applied on a database related to the websites of a
random sample of Belgian NPOs, comparable to the Donorinfo sample. A final nomological validation
step brings legitimacy to the proposed scale. As a result, the paper provides a reliable and valid
online transparency scale, a measurement tool to approach online transparency in private
donors' eyes.
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