Title: Why do private non-profit organizations provide information on the internet?
Authors: Van Hulle, Cynthia ×
Dewaelheyns, Nico #
Issue Date: 2014
Publisher: Emerald Group Publishing Limited
Series Title: Social Enterprise Journal vol:10 issue:1 pages:69-86
Abstract: Purpose – This research measures information provision on the internet by private nonprofit organizations (NPOs) and provides insight in underlying drivers.

Design/methodology/approach – This research involves scoring websites of Belgian NPOs on the basis of their information dissemination and applies univariate and multivariate statistical methods. It also provides two illustrating case studies.

Findings – The drivers of internet information provision in our sample organizations show many similarities to those found for forprofit corporations. However, contrary to the latter, NPOs include little financial information and focus
on their goals. Furthermore, in line with the notion that insiders/workers may capture the organization, we find that the degree of professionalization has a significantly negative impact on disclosure. Overall, outside
pressures as predicted by neoinstitutional theory and agency issues are important in shaping communication of information. In fact, the two cases indicate that the pressures as predicted by neoinstitutional theory may easily lead NPOs to cater to key stakeholders in much the
same way as for-profit corporations cater to custom ers.
ISSN: 1750-8614
VABB publication type: VABB-1
Publication status: published
KU Leuven publication type: IT
Appears in Collections:Research Center Finance, Leuven
Faculty of Economics and Business (FEB) - miscellaneous
Department of Financial Management, Campus Carolus Antwerp
× corresponding author
# (joint) last author

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