Article (Scientific journals)
Donor Perceptions of Nonprofit Organizations’ Transparency: Conceptualization and Operationalization
Dethier, Fanny; Delcourt, Cécile; Dessart, Laurence
2023In Nonprofit and Voluntary Sector Quarterly
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Keywords :
perceived transparency; donors; trust; disclosure; scale development
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.
Research center :
CES - Centre d'Économie Sociale - ULiège [BE]
HEC Recherche. Marketing & Service Innovation - ULiège [BE]
Disciplines :
Social economics
Author, co-author :
Dethier, Fanny  ;  Université de Liège - ULiège > HEC Liège : UER > UER Management : Marketing
Delcourt, Cécile  ;  Université de Liège - ULiège > HEC Liège Research > HEC Liège Research: Strategic Marketing Innovation
Dessart, Laurence  ;  Université de Liège - ULiège > HEC Liège Research > HEC Liège Research: Strategic Marketing Innovation
Language :
English
Title :
Donor Perceptions of Nonprofit Organizations’ Transparency: Conceptualization and Operationalization
Alternative titles :
[fr] La perception des donateurs de la transparence des ASBL: Conceptualisation et opérationalisation
Publication date :
2023
Journal title :
Nonprofit and Voluntary Sector Quarterly
ISSN :
0899-7640
eISSN :
1552-7395
Publisher :
SAGE Publications, New York, United States - New York
Peer reviewed :
Peer Reviewed verified by ORBi
Development Goals :
12. Responsible consumption and production
16. Peace, justice and strong institutions
Available on ORBi :
since 23 November 2023

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