Measuring What Is Not Seen—Transparency and Good Governance Nonprofit Indicators to Overcome the Limitations of Accounting Models
| Autor: | Antonio Luis Moreno-Albarracín, Rosa Elena Medina Rodríguez, Cristina Ortega-Rodríguez, Álvaro Labella, Ana Licerán-Gutiérrez |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2020 |
| Předmět: |
third sector
media_common.quotation_subject Geography Planning and Development minimum cost consensus (MCC) TJ807-830 Management Monitoring Policy and Law TD194-195 Renewable energy sources Good governance Empirical research Excellence 0502 economics and business Credibility 050602 political science & public administration Consensus model GE1-350 media_common transparency Environmental effects of industries and plants Renewable Energy Sustainability and the Environment non-profit organization (NPO) 05 social sciences Building and Construction Transparency (behavior) 0506 political science Environmental sciences Best-Worst Method (BWM) Risk analysis (engineering) accountability Accountability good governance batteries of indicators Business 050203 business & management |
| Zdroj: | Sustainability, Vol 12, Iss 7275, p 7275 (2020) Sustainability Volume 12 Issue 18 |
| ISSN: | 2071-1050 |
| Popis: | One of the most complex challenges currently faced by non-profit organizations (NPOs) is demonstrating that they manage resources with the highest levels of efficiency and excellence, and do not deviate from the accomplishment of their mission. Transparency and good governance are highly valuable issues for the survival of these organizations. However, empirical studies and models to measure these concepts are scarce and lack consensus. The objective of this article is to develop a uniform procedure for measuring the levels of transparency and good governance in NPOs, validated by experts, that integrates the most important contributions. The main proposals are supported by lists of indicators whose compliance they try to verify. Finally, we considered the experts&rsquo preferences to obtain the indicator weights by means of the Best&ndash Worst Method and Minimum Cost Consensus model. The result of our work is the development of a list of indicators, which integrates the existing battery of Spanish indicators. We contribute, with this work, to improving the credibility of the third sector from the perspective of donors, users, public administrations, and society. This is an essential issue for the survival of these NPOs. |
| Databáze: | OpenAIRE |
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