VOLUME 20 2020 NUMBER 1

Relevance of indicators linked to communication and accountability in not-for-profit organizations
Javier Corral Lage / M. Lorea Maguregui Urionabarrenechea / Crisanta Elechiguerra Arrizabalaga
Universidad del País Vasco UPV/EHU (España)
A study by Elechiguerra, Corral-Lage and Maguregui in 2015 shows how a model of social and economic indicators can help provide more transparent information on the Not-For-Profit area. Based on this premise, the objective of this work is to corroborate, using Cronbach´s Alpha, the degree of reliability of the set of social indicators related to the area of communication and accountability, with the desire and eagerness to favour the processes of issuing clearer and more homogeneous information related to this area within the Not-For-Profit Sector. It identifies which are the dimensions that the Not-For-Profit Organizations (NFPO) themselves think they must do when it comes to communicate information and accountability in an effective and efficient way. To this end, a survey has been carried out in which the opinion of 122 Spanish NFPO is gathered. Subsequently, based on the correlation study, the data obtained were analysed making it clear that the indicators these organizations grant a higher degree of reliability in the area studied are those related to anti-corruption measures, stakeholders´ participation in the entity process, the auditors´ insights and their committees. And those linked to penalties-sanctions and complaints-claims are discarded as they do not add value to the indicators as a whole. 
KeyWords: Not-For-Profit Sector, transparency, indicators, communication, accountability
DOI: 10.5295/cdg.170790lm
Bibliographic:
Corral Lage, J., Maguregui Urionabarrenechea, M.L. and Elechiguerra Arrizabalaga, c., 2020. Relevancia de los indicadores relacionados con la comunicación y la rendición de cuentas en las entidades sin fines de lucro. Cuadernos de Gestión, 20(1), 15-40. DOI: 10.5295/cdg.170790lm
JEL Classification: L31


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