Accountability.org: Online Disclosures by U.S. Nonprofits
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- 作者：Joannie Tremblay-Boire ; Aseem Prakash
- 关键词：Accountability ; Website disclosures ; Internet ; Transparency
- 刊名：Voluntas: International Journal of Voluntary and Nonprofit Organizations
- 出版年：2015
- 出版时间：April 2015
- 年：2015
- 卷：26
- 期：2
- 页码：693-719
- 全文大小：502 KB
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Aseem Prakash (1)
1. Department of Political Science, University of Washington, 101 Gowen Hall, Box 353530, Seattle, WA, 98195, USA- 刊物类别：Humanities, Social Sciences and Law
- 刊物主题：Social Sciences
Social Sciences- 出版者：Springer Netherlands
- ISSN：1573-7888
- 作者单位：Joannie Tremblay-Boire (1)
文摘
Why do some nonprofits signal their respect for accountability via unilateral website disclosures? We develop an Accountability Index to examine the websites of 200 U.S. nonprofits ranked in the Chronicle of Philanthropy’s 2010 “Philanthropy 400.-Our intuition is that nonprofits recognize that the “nondistributional constraint-by itself may not generate sufficient trust. We expect nonprofits-incentives for website disclosures will be shaped by their organizational and sectoral characteristics. Our analyses suggest that nonprofits appearing frequently in newspapers disclose more accountability information while nonprofits larger in size disclose less. Religion-related nonprofits tend to disclose less information, suggesting that religious bonding enhances trust and reduces incentives for self-disclosure. Nonprofits in the health sector disclose less information, arguably because governmental regulations in which they are embedded reduce marginal benefits from voluntary disclosures. Education nonprofits, on the other hand, tend to disclose more accountability information perhaps because they supply credence goods.