NPO Web-Based Accountability: How Can We Know If NPOs Are Doing Good Things?

Title: NPO Web-Based Accountability: How Can We Know If NPOs Are Doing Good Things?
Creator: Chu, Vien; Luke, Belinda
Relation: Nonprofit and Voluntary Sector Quarterly Vol. -, Issue 29 December 2021
Publisher Link: http://dx.doi.org/10.1177/08997640211062856
Publisher: Sage
Resource Type: journal article
Date: 2021
Description: This study develops a comprehensive but practical framework for NPO web-based accountability involving (1) disclosure of operations, financial performance, and social performance, and (2) dialogue; and investigates it in the practices of five Australian NPO award finalists and 160 NPOs more broadly. The findings highlight NPOs’ web-based accountability focused on operational disclosure, promoting NPOs’ activities and mission. However, financial and social performance disclosure was lacking, despite financial performance information being publicly available on the government regulator’s website. Further use of online platforms to promote dialogue and exchange was limited. The study suggests that regulatory requirements play an important role in strengthening NPOs’ accountability, and the lack of social performance reporting means it is still unclear what ‘good things’ NPOs are doing.
Subject: disclosure; framework; not-for profit organisations; web-based accountability
Identifier: http://hdl.handle.net/1959.13/1459231
Identifier: uon:45617
Identifier: ISSN:0899-7640
Language: eng
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