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Information accountability in a non-profit organisation


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Purpose – The purpose of this paper is to ascertain the extent of information disclosed by a nonprofit organisation to the stakeholders of customers, donors, employees, and volunteers. Design/methodology/approach – A structured questionnaire was provided to the stakeholders of a non-profit organisation. The responses were disaggregated by stakeholder group and information type and then analysed. Findings – Stakeholder groups generally get less information than they consider important, but are satisfied with the information they receive. The research results also show that employees give less importance to strategic information, receive less strategic information, and are less satisfied with strategic information than other forms of information. Organisation wide initiatives did not flow into the organisation subsidiary. Research limitations/implications – The findings contrast with many contemporary assumptions that stakeholders are heterogeneous seeking different information. Further investigations are required to determine the reason why accountability mechanisms are not present in non-profit subsidiaries.

Item Type: Journal article
Uncontrolled Keywords: Disclosure, non-profit organisation, reporting, charity, stakeholder theory
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Schools > Centre for Business, Information Technology and Enterprise > School of Business and Adminstration
Depositing User: Adrian France
Date Deposited: 07 Jul 2020 20:30
Last Modified: 21 Jul 2023 08:51

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