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Web disclosure of institutional information in nonprofit organizations: an approach in Portuguese charities

Author

Listed:
  • Amélia Carvalho

    (CIICESI, Porto Polytechnic Institute)

  • Marisa R. Ferreira

    (CIICESI, Porto Polytechnic Institute)

  • Sandra Lima

    (CIICESI, Porto Polytechnic Institute)

Abstract

Given the specificity and importance of nonprofit organizations, there is a growing demand for financial and non-financial information. In this way, this paper will address the question of institutional disclosure through the web, of these specific organizations, particularly the Portuguese charities. Our central goal ascertains what type of information and what factors influence Portuguese charities in the information disclosure via Internet, bearing in mind that there are some variables that might influence the disclosure of information such as size, age and certification of financial reports. The main disclosure indicators will be listed so that we can identify the most visible types of information, as well as, the most important factors that influence information disclosure. So, a checklist will be proposed, which will be the starting point for the analysis of disclosure information published by the charities, besides a significant element to evaluate the degree of compliance with this specific index. To reach this goal we will do a quantitative content analysis to the web information published by the Portuguese charities. The main conclusions mention that most of the organizations under study disclose different types of information (financial and non-financial), in which financial information play a more relevant role, with the annual accounts disclosure index having the highest level of disclosure. Regarding the influencing elements of the disclosed information, the certification of accounts (external auditing) and organization size were identified as the most important ones.

Suggested Citation

  • Amélia Carvalho & Marisa R. Ferreira & Sandra Lima, 2020. "Web disclosure of institutional information in nonprofit organizations: an approach in Portuguese charities," International Review on Public and Nonprofit Marketing, Springer;International Association of Public and Non-Profit Marketing, vol. 17(1), pages 41-58, March.
    • Handle: RePEc:spr:irpnmk:v:17:y:2020:i:1:d:10.1007_s12208-019-00235-1
    DOI: 10.1007/s12208-019-00235-1
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    References listed on IDEAS

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    1. Trabelsi, Samir & Labelle, Réal & Dumontier, Pascal, 2008. "Incremental Voluntary Disclosure on Corporate Websites, Determinants and Consequences," Journal of Contemporary Accounting and Economics, Elsevier, vol. 4(2), pages 120-155.
    2. Gordon, Teresa & Fischer, Mary & Malone, David & Tower, Greg, 2002. "A comparative empirical examination of extent of disclosure by private and public colleges and universities in the United States," Journal of Accounting and Public Policy, Elsevier, vol. 21(3), pages 235-275.
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    4. S. Verbruggen & J. Christiaens & K. Milis, 2009. "Can resource dependence and coercive isomorphism explain nonprofit organizations’ compliance with reporting standards?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 09/616, Ghent University, Faculty of Economics and Business Administration.
    5. Ting Ling Wei & Howard Davey & David Coy, 2008. "A disclosure index to measure the quality of annual reporting by museums in New Zealand and the UK," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 9(1), pages 29-51, June.
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    Cited by:

    1. Ramesh Nair & Roshayani Arshad & Ruhaini Muda & Siti Aeisha Joharry, 2023. "Web-disclosure practices for transparency and the sustainability of non-profit organisations," International Review on Public and Nonprofit Marketing, Springer;International Association of Public and Non-Profit Marketing, vol. 20(1), pages 1-23, March.
    2. Giuseppe Nicolò & Natalia Aversano & Giuseppe Sannino & Paolo Tartaglia Polcini, 2021. "Investigating Web-Based Sustainability Reporting in Italian Public Universities in the Era of Covid-19," Sustainability, MDPI, vol. 13(6), pages 1-12, March.
    3. Pejcal Jakub, 2020. "The Transparency of Czech Foundations," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 13(1), pages 157-188, June.

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