| Abstrakt: |
In the wake of unethical practices by some nonprofit organizations (NPOs), donors have called for better monitoring, to which some NPOs have responded by adjusting their donor-based transparency practices. Yet despite momentum for such efforts, a comprehensive conceptualization and operationalization of NPOs' transparency remains missing, partly because knowledge about donors' information requirements is limited. Accordingly, the present research proposes conceptualizing NPOs' transparency, as perceived by donors, as a three-dimensional construct, composed of information accessibility, completeness, and accuracy. With a scale development procedure and three distinct empirical studies, this article establishes a reliable, valid measure of NPOs' perceived transparency. Combined, the conceptualization and operationalization offer a comprehensive overview of donors' information needs that can enhance the study of organizational transparency. [ABSTRACT FROM AUTHOR] |
