Donor Perceptions of Nonprofit Organizations’ Transparency: Conceptualization and Operationalization
本文提出捐赠者感知的非营利组织透明度由信息可获取性、完整性和准确性三个维度构成，并通过量表开发与三项实证研究验证了测量工具的信效度，为理解捐赠者信息需求提供了框架。
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.