Razones por las que se demanda una necesidad de transparencia en las entidades no lucrativas: estudio empírico

Abstract

The paper focusses on the degree to which it is important that non-profit organizations disseminate accurate, clear, legitimate and transparent information. The objective of this study is to demonstrate, through a survey of Nonprofit Sector entities and a group of teachers belonging to the Spanish Association of University Professors of Accounting, the degree of importance necessary in order that a non-profit organization provides transparent information to stakeholders, the main reasons that exist in order to provide this type of information and in which areas it might be necessary to intervene.

The following results were obtained from the study. Firstly, the degree to which the importance factor contributed to providing transparent information was high. Secondly, increased transparency in the disclosure of results can help organizations to better attract and retain economic funds, generate added value and reduce uncertainties and suspicions generated in and amongst interest groups as a result of acts of negligence perpetrated by individuals belonging to the sector. Finally, the principal parts of the areas of an entity should provide accounts based on transparent information.