Work

Nonprofit accountability: The viewpoint of the primary stakeholders

Year: 2018

Type: article

Abstract: By means of a questionnaire survey, this paper aims at analyzing the primary stakeholder viewpoint regarding nonprofit organization accountability. In detail, it investigates the member's perspective regarding social accountability in a cooperative bank (CB) in Italy. Our findings suggest that respondents had a high level of satisfaction with social reporting: a large portion of the sample indicated that they found social reporting to be useful, credible, transparent, and complete. Moreover, members of the CB under investigation consider social accountability as a way to improve relationships, strengthen trust among members, and demonstrate transparency in its activities within the community.

Source: Financial Accountability and Management

DOI: 10.1111/faam.12181

Authors: Ericka Costa, Geiza Goulart da Silva

Institution: University of Trento

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

Funders: University of Essex, University of Exeter, Banca d'Italia

OpenAlex ID: W2892344698

FWCI: 5.013

Cites: 56

Cited by: 46

Related to: 10