Abstract :
[en] In the wake of unethical practices by some nonprofit organizations (NPOs), donors
have called for better monitoring, to which some NPOs have responded by adjusting
their donor-based transparency practices. Yet despite momentum for such efforts,
a comprehensive conceptualization and operationalization of NPOs’ transparency
remains missing, partly because knowledge about donors’ information requirements
is limited. Accordingly, the present research proposes conceptualizing NPOs’
transparency, as perceived by donors, as a three-dimensional construct, composed
of information accessibility, completeness, and accuracy. With a scale development
procedure and three distinct empirical studies, this article establishes a reliable, valid
measure of NPOs’ perceived transparency. Combined, the conceptualization and
operationalization offer a comprehensive overview of donors’ information needs that
can enhance the study of organizational transparency.
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