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- W4365504080 abstract "Abstract This research analyzes the relationship between board composition and web transparency in nonprofit organizations (NPOs). The board is conceived as a governance mechanism that not only monitors management but also gives voice to all stakeholders and considers accountability—and, more specifically, web transparency—as a key instrument for the NPO’s legitimization. To conduct this study, we manually built a database from the CVs of 793 directors of 67 Spanish non-governmental development organizations and we use fuzzy set comparative qualitative analysis (fsQCA). Our results indicate that board composition (size, independence, gender diversity, and presence of directors with financial or NPOs’ expertise) influences transparency and that, depending on the organizational size and legal form, there are different board configurations that lead to high transparency. Generally, NPOs should include experts in nonprofit sector and more female members on their boards to increase transparency." @default.
- W4365504080 created "2023-04-15" @default.
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- W4365504080 date "2023-04-14" @default.
- W4365504080 modified "2023-10-17" @default.
- W4365504080 title "The Complex Relationship between the Board and Web Transparency in Nonprofit Organizations" @default.
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- W4365504080 doi "https://doi.org/10.1007/s11266-023-00566-y" @default.
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