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Professionalization and voluntary transparency practices in nonprofit organizations

 
: Striebing, Clemens

:

Nonprofit management & leadership 28 (2017), Nr.1, S.65-83
ISSN: 1048-6682
ISSN: 1542-7854
Englisch
Zeitschriftenaufsatz
Fraunhofer IAO ()

Abstract
There are currently no public disclosure requirements for privately controlled charitable organizations in Germany. This study examines under which conditions German nonprofits, including both public charities and foundations, voluntarily choose transparency. Transparent nonprofits are defined herein as those that publicly disclose their annual reports and detailed financial information. A very small number of German nonprofits do so. The results of a crisp-set Qualitative Comparative Analysis suggest that the driving force behind the voluntary transparency of organizations is professional management rather than revealed cases of malpractice or stakeholder demands.

: http://publica.fraunhofer.de/dokumente/N-476937.html