메뉴 건너뛰기




Volumn 40, Issue 1, 2011, Pages 57-78

Internet disclosure by nonprofit organizations: Empirical evidence of nongovernmental organizations for development in Spain

Author keywords

accountability; Internet disclosure; NGODs; Spain; transparency in nonprofits

Indexed keywords


EID: 78650975100     PISSN: 08997640     EISSN: None     Source Type: Journal    
DOI: 10.1177/0899764009343782     Document Type: Article
Times cited : (117)

References (43)
  • 2
    • 0000362594 scopus 로고
    • Impure altruism and donations to public goods: A theory of warm-glow giving
    • Andreoni, J. (1990). Impure altruism and donations to public goods: A theory of warm-glow giving. Economic Journal, 100, 464-477.
    • (1990) Economic Journal , vol.100 , pp. 464-477
    • Andreoni, J.1
  • 3
    • 33750736083 scopus 로고    scopus 로고
    • The governance of nonprofit organizations: Empirical evidence from nongovernmental development organizations in Spain
    • Andrés-Alonso, P., Martí-n-Cruz, N., & Romero-Merino, M.E. (2006). The governance of nonprofit organizations: Empirical evidence from nongovernmental development organizations in Spain. Nonprofit and Voluntary Sector Quarterly, 35, 588-604.
    • (2006) Nonprofit and Voluntary Sector Quarterly , vol.35 , pp. 588-604
    • Andrés-Alonso, P.1    Martí-n-Cruz, N.2    Romero-Merino, M.E.3
  • 6
    • 4344640409 scopus 로고    scopus 로고
    • Toward nonprofit organization reform in the voluntary spirit: Lessons from the Internet
    • Brainard, L.A., & Siplon, P.D. (2004). Toward nonprofit organization reform in the voluntary spirit: Lessons from the Internet. Nonprofit and Voluntary Sector Quarterly, 33, 435-457.
    • (2004) Nonprofit and Voluntary Sector Quarterly , vol.33 , pp. 435-457
    • Brainard, L.A.1    Siplon, P.D.2
  • 7
    • 33751218308 scopus 로고    scopus 로고
    • An experimental investigation of accounting information's influence on the individual giving process
    • Buchheit, S., & Parsons, L.M. (2006). An experimental investigation of accounting information's influence on the individual giving process. Journal of Accounting and Public Policy, 25, 666-686.
    • (2006) Journal of Accounting and Public Policy , vol.25 , pp. 666-686
    • Buchheit, S.1    Parsons, L.M.2
  • 8
    • 21344442821 scopus 로고    scopus 로고
    • Classifying Web metrics using the Web quality model
    • Calero, C., Ruiz, J., & Piattini, M. (2005). Classifying Web metrics using the Web quality model. Online Information Review, 29, 227-248.
    • (2005) Online Information Review , vol.29 , pp. 227-248
    • Calero, C.1    Ruiz, J.2    Piattini, M.3
  • 9
    • 0000287298 scopus 로고
    • Money donations, volunteering and organizational efficiency
    • Callen, J.L. (1994). Money donations, volunteering and organizational efficiency. Journal of Productivity Analysis, 67, 215-228.
    • (1994) Journal of Productivity Analysis , vol.67 , pp. 215-228
    • Callen, J.L.1
  • 10
    • 78650505200 scopus 로고    scopus 로고
    • Not-for-profit annual reports: What do museum managers communicate?
    • Christensen, A., & Mohr, R.M. (2003). Not-for-profit annual reports: What do museum managers communicate? Financial Accountability and Management, 19, 139-158.
    • (2003) Financial Accountability and Management , vol.19 , pp. 139-158
    • Christensen, A.1    Mohr, R.M.2
  • 13
    • 0000130806 scopus 로고
    • Easy riders, joint production and public goods
    • Cornes, R., & Sandler, T. (1984). Easy riders, joint production and public goods. Economic Journal, 94, 580-598.
    • (1984) Economic Journal , vol.94 , pp. 580-598
    • Cornes, R.1    Sandler, T.2
  • 15
    • 36049045677 scopus 로고    scopus 로고
    • Exploring Spanish nongovernmental organizations for development: An empirical approach
    • Fuertes-Fuertes, I., & Maset-Llaudes, A. (2007). Exploring Spanish nongovernmental organizations for development: An empirical approach. Nonprofit and Voluntary Sector Quarterly, 36, 695-706.
    • (2007) Nonprofit and Voluntary Sector Quarterly , vol.36 , pp. 695-706
    • Fuertes-Fuertes, I.1    Maset-Llaudes, A.2
  • 16
    • 40249106667 scopus 로고    scopus 로고
    • Determinants of website information by Spanish city councils
    • Gandí-a, J.L., & Archidona, M.C. (2008). Determinants of website information by Spanish city councils. Online Information Review, 32, 35-57.
    • (2008) Online Information Review , vol.32 , pp. 35-57
    • Gandí-a, J.L.1    Archidona, M.C.2
  • 17
    • 0012117717 scopus 로고    scopus 로고
    • The Internet as relationship marketing tool-some evidence from Irish companies
    • Geiger, S., & Martin, S. (1999). The Internet as relationship marketing tool-some evidence from Irish companies. Irish Marketing Review, 12, 24-36.
    • (1999) Irish Marketing Review , vol.12 , pp. 24-36
    • Geiger, S.1    Martin, S.2
  • 19
  • 20
    • 0036397441 scopus 로고    scopus 로고
    • A comparative empirical examination of extent of disclosure by private and public colleges and universities in the United States
    • Gordon, T., Fischer, M., Malone, D., & Tower, G. (2002). A comparative empirical examination of extent of disclosure by private and public colleges and universities in the United States. Journal of Accounting and Public Policy, 21, 235-275.
    • (2002) Journal of Accounting and Public Policy , vol.21 , pp. 235-275
    • Gordon, T.1    Fischer, M.2    Malone, D.3    Tower, G.4
  • 22
    • 0012319054 scopus 로고    scopus 로고
    • Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
    • Healy, P.M., & Palepu, K.G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31, 405-440.
    • (2001) Journal of Accounting and Economics , vol.31 , pp. 405-440
    • Healy, P.M.1    Palepu, K.G.2
  • 23
    • 78649418462 scopus 로고    scopus 로고
    • The effects of nonprofit brand equity on individual giving intention: Mediating by the self-concept of individual donor
    • Hou, J., Du, L., & Tian, Z. (2009). The effects of nonprofit brand equity on individual giving intention: Mediating by the self-concept of individual donor. International Journal of Nonprofit and Voluntary Sector Marketing, 14, 215-229.
    • (2009) International Journal of Nonprofit and Voluntary Sector Marketing , vol.14 , pp. 215-229
    • Hou, J.1    Du, L.2    Tian, Z.3
  • 24
    • 33847380719 scopus 로고    scopus 로고
    • Building relationship in the networked age: Some implications of the Internet for nonprofit organizations
    • Jamieson, D. (2000). Building relationship in the networked age: Some implications of the Internet for nonprofit organizations. Philanthropist, 15, 23-32.
    • (2000) Philanthropist , vol.15 , pp. 23-32
    • Jamieson, D.1
  • 25
    • 4043125432 scopus 로고    scopus 로고
    • Nonprofit organizations' use the World Wide Web: Are they sufficiently fulfilling organizational goals?
    • Kang, S., & Norton, H.E. (2004). Nonprofit organizations' use the World Wide Web: Are they sufficiently fulfilling organizational goals? Public Relations Review, 30, 279-284.
    • (2004) Public Relations Review , vol.30 , pp. 279-284
    • Kang, S.1    Norton, H.E.2
  • 26
    • 0142087011 scopus 로고    scopus 로고
    • Reengineering nonprofit financial accountability: Toward a more reliable foundation for regulation
    • Keating, E.K., & Frumkin, P. (2003). Reengineering nonprofit financial accountability: Toward a more reliable foundation for regulation. Public Administration Review, 63, 3-15.
    • (2003) Public Administration Review , vol.63 , pp. 3-15
    • Keating, E.K.1    Frumkin, P.2
  • 28
    • 33748183702 scopus 로고
    • How the use a total marketing approach to renew your organization and make an impact
    • Lauer, L.D. (1995). How the use a total marketing approach to renew your organization and make an impact. Nonprofit World, 13, 51-55.
    • (1995) Nonprofit World , vol.13 , pp. 51-55
    • Lauer, L.D.1
  • 29
    • 46749155446 scopus 로고    scopus 로고
    • Money and time donations to Spanish non-governmental organizations for development aid
    • Marcuello, C., & Salas, V. (2000). Money and time donations to Spanish non-governmental organizations for development aid. Investigaciones Económicas, XXIV, 51-73.
    • (2000) Investigaciones EconóMicas , vol.XXIV , pp. 51-73
    • Marcuello, C.1    Salas, V.2
  • 30
    • 84866171123 scopus 로고    scopus 로고
    • The impact of voluntary disclosures on the growth of not-for-profit entities
    • (August 5-8), American Accounting Association, Chicago
    • Neely, D.G., Khumawala, S.B., & Gordon, T.P. (2007, August 5-8). The impact of voluntary disclosures on the growth of not-for-profit entities. Worlds of Accounting, Annual Meeting, American Accounting Association, Chicago.
    • (2007) Worlds of Accounting, Annual Meeting
    • Neely, D.G.1    Khumawala, S.B.2    Gordon, T.P.3
  • 31
    • 0009075034 scopus 로고    scopus 로고
    • Determinants of donations in private nonprofit markets
    • Okten, C., & Weisbrod, B.A. (2000). Determinants of donations in private nonprofit markets. Journal of Public Economics, 75, 255-272.
    • (2000) Journal of Public Economics , vol.75 , pp. 255-272
    • Okten, C.1    Weisbrod, B.A.2
  • 32
    • 33645667470 scopus 로고    scopus 로고
    • Is accounting information from nonprofit organizations useful to donors? A review of charitable giving and value-relevance
    • Parsons, L.M. (2003). Is accounting information from nonprofit organizations useful to donors? A review of charitable giving and value-relevance. Journal of Accounting Literature, 22, 104-129.
    • (2003) Journal of Accounting Literature , vol.22 , pp. 104-129
    • Parsons, L.M.1
  • 33
    • 34648849416 scopus 로고    scopus 로고
    • The impact of financial information and voluntary disclosures on contributions to not-for-profit organizations
    • Parsons, L.M. (2007). The impact of financial information and voluntary disclosures on contributions to not-for-profit organizations. Behavioral Research in Accounting, 19, 179-196.
    • (2007) Behavioral Research in Accounting , vol.19 , pp. 179-196
    • Parsons, L.M.1
  • 34
    • 38249006767 scopus 로고
    • Demand for charity donations in private nonprofit markets
    • Posnett, J., & Sandler, T. (1989). Demand for charity donations in private nonprofit markets. Journal of Public Economics, 40, 187-200.
    • (1989) Journal of Public Economics , vol.40 , pp. 187-200
    • Posnett, J.1    Sandler, T.2
  • 35
    • 34250169163 scopus 로고    scopus 로고
    • Small, minority-based nonprofits in the information age
    • Schneider, J.A. (2003). Small, minority-based nonprofits in the information age. Nonprofit Management & Leadership, 13, 383-399.
    • (2003) Nonprofit Management & Leadership , vol.13 , pp. 383-399
    • Schneider, J.A.1
  • 36
    • 34248373584 scopus 로고    scopus 로고
    • The potential of the Internet for nonprofit organizations
    • 7. Retrieved July 16, from 2009
    • Spencer, T. (2002). The potential of the Internet for nonprofit organizations. First Monday, 7. Retrieved July 16, 2009, from http://www.firstmonday.org/issues/issue7_8/spencer/.
    • (2002) First Monday
    • Spencer, T.1
  • 37
    • 0005541744 scopus 로고    scopus 로고
    • Factors affecting the relation between donations to not-for-profit organizations and efficiency ratio
    • Tinkelman, D. (1999). Factors affecting the relation between donations to not-for-profit organizations and efficiency ratio. Research in Government and Nonprofit Accounting, 10, 135-161.
    • (1999) Research in Government and Nonprofit Accounting , vol.10 , pp. 135-161
    • Tinkelman, D.1
  • 38
    • 34648828062 scopus 로고    scopus 로고
    • Financial reporting factors affecting donations to charitable organizations
    • Trussel, J.M., & Parsons, L.M. (2007). Financial reporting factors affecting donations to charitable organizations. Advances in Accounting, 23, 263-285.
    • (2007) Advances in Accounting , vol.23 , pp. 263-285
    • Trussel, J.M.1    Parsons, L.M.2
  • 41
    • 84892887275 scopus 로고    scopus 로고
    • Nonprofit organizations' use of the Internet. A content analysis of communication trends on the Internet sites of the philanthropy 400
    • Waters, R.D. (2007). Nonprofit organizations' use of the Internet. A content analysis of communication trends on the Internet sites of the philanthropy 400. Nonprofit Management & Leadership, 18, 59-76.
    • (2007) Nonprofit Management & Leadership , vol.18 , pp. 59-76
    • Waters, R.D.1
  • 42
    • 0002661554 scopus 로고
    • Demand for collective goods in private nonprofit markets: Can fundraising expenditures help overcome free-rider behavior?
    • Weisbrod, B.A., & Dominguez, N.D. (1986). Demand for collective goods in private nonprofit markets: Can fundraising expenditures help overcome free-rider behavior? Journal of Public Economics, 30, 83-95.
    • (1986) Journal of Public Economics , vol.30 , pp. 83-95
    • Weisbrod, B.A.1    Dominguez, N.D.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.