Donor Perceptions of Nonprofit Organizations’ Transparency: Conceptualization and Operationalization

Dethier, Fanny; Delcourt, Cécile; Dessart, Laurence

doi:10.1177/08997640231211212

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Donor Perceptions of Nonprofit Organizations’ Transparency: Conceptualization and Operationalization

Dethier, Fanny; Delcourt, Cécile; Dessart, Laurence

2024 • In Nonprofit and Voluntary Sector Quarterly, 53 (5), p. 1230-1260

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https://hdl.handle.net/2268/309069

DOI
10.1177/08997640231211212

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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/Unit :

CES - Centre d'Économie Sociale - ULiège
HEC Recherche. Marketing & Service Innovation - ULiège

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 :

2024

Journal title :

Nonprofit and Voluntary Sector Quarterly

ISSN :

0899-7640

eISSN :

1552-7395

Publisher :

SAGE Publications, New York, United States - New York

Volume :

Issue :

Pages :

1230-1260

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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