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Does Online Accessibility, as a Transparency Mechanism, Play the Same Role in Private and Public Nonprofit Organizations?

Author

Listed:
  • Francisco J. López-Arceiz

    (Institute for Advanced Research in Business and Economics, Public University of Navarra)

  • Lourdes Torres

    (Department of Accounting and Finance, University of Zaragoza)

  • Ana J. Bellostas

    (Department of Accounting and Finance, University of Zaragoza)

Abstract

Nonprofit organizations define different links with Public Administration in the provision of public social services, online accessibility (OA) being a way to promote stakeholders’ participation and funding diversification. Despite these theoretical advantages, the role of OA could vary depending on the interaction between Public Administration and nonprofits. If these organizations identify OA only with accountability, a passive meaning of transparency will prevail. By contrast, when nonprofits understand this mechanism as a strategic tool, it become an organizational resource to promote stakeholders’ feedback and higher levels of performance. The results show differences between private and public nonprofits when they promote OA.

Suggested Citation

  • Francisco J. López-Arceiz & Lourdes Torres & Ana J. Bellostas, 2019. "Does Online Accessibility, as a Transparency Mechanism, Play the Same Role in Private and Public Nonprofit Organizations?," Journal of Entrepreneurial and Organizational Diversity, European Research Institute on Cooperative and Social Enterprises, vol. 8(1), pages 42-64.
    • Handle: RePEc:trn:csnjrn:v:8:i:1:p:42-64
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    References listed on IDEAS

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    More about this item

    Keywords

    Online accessibility; Transparency; Accountability; Strategic tool; Nonprofit organizations;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship

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