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

23 Pages Posted: 29 Aug 2019

See all articles by Francisco López-Arceiz

Francisco López-Arceiz

Universidad Pública de Navarra; University of Zaragoza - Department of Accounting and Finance

Lourdes Torres

University of Zaragoza

Ana Bellostas-Pérezgrueso

University of Zaragoza

Date Written: July 30, 2019

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.

Keywords: Online Accessibility, Transparency, Accountability, Strategic Tool, Nonprofit Organizations

JEL Classification: M41, M48, L31

Suggested Citation

López-Arceiz, Francisco and Torres Pradas, Lourdes and Bellostas-Pérezgrueso, Ana, Does Online Accessibility, as a Transparency Mechanism, Play the Same Role in Private and Public Nonprofit Organizations? (July 30, 2019). Journal of Entrepreneurial and Organizational Diversity, Vol. 8, No. 1, 2019, Available at SSRN: https://ssrn.com/abstract=3443729

Francisco López-Arceiz (Contact Author)

Universidad Pública de Navarra ( email )

Campus Arrosadía
Pamplona, Navarra 31006
Spain

University of Zaragoza - Department of Accounting and Finance ( email )

Spain

Lourdes Torres Pradas

University of Zaragoza ( email )

Gran Via 2
Ftad de CC.EE. y Empresariales
50005 Zaragoza
Spain

Ana Bellostas-Pérezgrueso

University of Zaragoza ( email )

Gran Via 2
Zaragoza, 50005
Spain

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