Organizational and financial transparency in the website of the foundations: an empirical study for Spain

<p>Transparency in nonprofit sector and foundations, as an element to enhance the confidence of stakeholders in the organization, is a fact shown by several studies in recent decades. Transparency can be considered in various fields and through different channels. In our study we focused on th...

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Autores principales:	Paloma del Campo Moreno, Teresa C. Herrador Alcaide, Ana I. Segovia San Juan
Formato:	article
Lenguaje:	EN ES
Publicado:	AECOOP Escuela de Estudios Cooperativos 2015
Materias:	Social economy Non-profit organizations Third sector Internet Transparency. Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/ae7bdada6df6480789db1f9cedac0181
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spelling	oai:doaj.org-article:ae7bdada6df6480789db1f9cedac01812021-11-12T13:14:34ZOrganizational and financial transparency in the website of the foundations: an empirical study for Spain1135-66181885-803110.5209/rev_REVE.2016.v121.49701https://doaj.org/article/ae7bdada6df6480789db1f9cedac01812015-09-01T00:00:00Zhttp://revistas.ucm.es/index.php/REVE/article/view/49701https://doaj.org/toc/1135-6618https://doaj.org/toc/1885-8031<p>Transparency in nonprofit sector and foundations, as an element to enhance the confidence of stakeholders in the organization, is a fact shown by several studies in recent decades. Transparency can be considered in various fields and through different channels. In our study we focused on the analysis of the organizational and economic transparency of foundations, shown through the voluntary information on their Website. We review the theoretical previous studies published to put to the foundations within the framework of the social economy. This theoretical framework has focused on accountability that make foundations in relation to its social function and its management, especially since the most recent focus of information transparency across the Website.</p><p>In this theoretical framework was made an index to quantify the voluntary information which is shown on its website. This index has been developed ad hoc for this study and applied to a group of large corporate foundations.</p><p>With the application of these data are obtained two kind of results, to a descriptive level and to a inferential level.We analyzed the statistical correlation between economic transparency and organizational transparency offered in the Website through quantified variables by a multiple linear regression.</p> This empirical analysis allows us to draw conclusions about the level of transparency offered by these organizations in relation to their organizational and financial information, as well as explain the relation between them.Paloma del Campo MorenoTeresa C. Herrador AlcaideAna I. Segovia San JuanAECOOP Escuela de Estudios CooperativosarticleSocial economyNon-profit organizationsThird sectorInternetTransparency.Economics as a scienceHB71-74ENESRevista de Estudios Cooperativos, Vol 121, Iss 0, Pp 62-88 (2015)
institution	DOAJ
collection	DOAJ
language	EN ES
topic	Social economy Non-profit organizations Third sector Internet Transparency. Economics as a science HB71-74
spellingShingle	Social economy Non-profit organizations Third sector Internet Transparency. Economics as a science HB71-74 Paloma del Campo Moreno Teresa C. Herrador Alcaide Ana I. Segovia San Juan Organizational and financial transparency in the website of the foundations: an empirical study for Spain
description	<p>Transparency in nonprofit sector and foundations, as an element to enhance the confidence of stakeholders in the organization, is a fact shown by several studies in recent decades. Transparency can be considered in various fields and through different channels. In our study we focused on the analysis of the organizational and economic transparency of foundations, shown through the voluntary information on their Website. We review the theoretical previous studies published to put to the foundations within the framework of the social economy. This theoretical framework has focused on accountability that make foundations in relation to its social function and its management, especially since the most recent focus of information transparency across the Website.</p><p>In this theoretical framework was made an index to quantify the voluntary information which is shown on its website. This index has been developed ad hoc for this study and applied to a group of large corporate foundations.</p><p>With the application of these data are obtained two kind of results, to a descriptive level and to a inferential level.We analyzed the statistical correlation between economic transparency and organizational transparency offered in the Website through quantified variables by a multiple linear regression.</p> This empirical analysis allows us to draw conclusions about the level of transparency offered by these organizations in relation to their organizational and financial information, as well as explain the relation between them.
format	article
author	Paloma del Campo Moreno Teresa C. Herrador Alcaide Ana I. Segovia San Juan
author_facet	Paloma del Campo Moreno Teresa C. Herrador Alcaide Ana I. Segovia San Juan
author_sort	Paloma del Campo Moreno
title	Organizational and financial transparency in the website of the foundations: an empirical study for Spain
title_short	Organizational and financial transparency in the website of the foundations: an empirical study for Spain
title_full	Organizational and financial transparency in the website of the foundations: an empirical study for Spain
title_fullStr	Organizational and financial transparency in the website of the foundations: an empirical study for Spain
title_full_unstemmed	Organizational and financial transparency in the website of the foundations: an empirical study for Spain
title_sort	organizational and financial transparency in the website of the foundations: an empirical study for spain
publisher	AECOOP Escuela de Estudios Cooperativos
publishDate	2015
url	https://doaj.org/article/ae7bdada6df6480789db1f9cedac0181
work_keys_str_mv	AT palomadelcampomoreno organizationalandfinancialtransparencyinthewebsiteofthefoundationsanempiricalstudyforspain AT teresacherradoralcaide organizationalandfinancialtransparencyinthewebsiteofthefoundationsanempiricalstudyforspain AT anaisegoviasanjuan organizationalandfinancialtransparencyinthewebsiteofthefoundationsanempiricalstudyforspain
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Organizational and financial transparency in the website of the foundations: an empirical study for Spain

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