Relevance of indicators linked to communication and accountability in not-for-profit organizations

Management Letters/Cuadernos de Gestión

Crisanta Elechiguerra Arrizabalaga¹  M. Lorea Maguregui Urionabarrenechea²  Javier Corral Lage³ 

[1] Departamento de Economía Financiera I, Facultad de Economía y Empres, C/Elcano, 21, 48008 Bilbao, (España). [e-mail];Departamento de Economía Financiera I, Facultad de Economía y Empres, C/Elcano, 21, 48008 Bilbao, (España). [e-mail];Departamento de Economía Financiera I, Facultad de Economía y Empresa, Av. Lehendakari Agirre 83, 48015, Bilbao (España). [e-mail];

关键词: not-for-profit sector;    transparency;    indicators;    communication;    accountability;    sector no lucrativo;    transparencia;    indicadores;    comunicación;    rendición de cuentas;   

DOI  :  10.5295/cdg.170790lm

来源: DOAJ

【 摘 要 】

A study by Elechiguerra, Corral-Lage and Maguregui in 2015 shows how a model of social and economic indicators can help provide more transparent information on the Not-For-Profit area. Based on this premise, the objective of this work is to corroborate, using Cronbach´s Alpha, the degree of reliability of the set of social indicators related to the area of communication and accountability, with the desire and eagerness to favour the processes of issuing clearer and more homogeneous information related to this area within the Not-For-Profit Sector. It identifies which are the dimensions that the Not-For-Profit Organizations (NFPO) themselves think they must do when it comes to communicate information and accountability in an effective and efficient way. To this end, a survey has been carried out in which the opinion of 122 Spanish NFPO is gathered. Subsequently, based on the correlation study, the data obtained were analysed making it clear that the indicators these organizations grant a higher degree of reliability in the area studied are those related to anti-corruption measures, stakeholders´ participation in the entity process, the auditors´ insights and their committees. And those linked to penalties-sanctions and complaints-claims are discarded as they do not add value to the indicators as a whole.

【 授权许可】

Unknown