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Abstract

This study examines (a) whether nongovernmental development organizations (NGDOs) disseminate relevant information for their stakeholders through their web pages, information that after being reviewed and evaluated by external organizations such as the Spanish Coordinator of Development NGO or Lealtad Foundation, allowed these NGDOs to obtain a seal of transparency and (b) whether their level of transparency influences efficiency. To determine online transparency, web pages of seal-approved NGDOs were reviewed to assess the availability of relevant information. This paper uses data envelopment analysis to assess the efficiency using an input orientation. To determine the influence of online transparency on efficiency, an ordinary least squares regression was used. Results show that while increased transparency has a significant effect on efficiency, the level of information disclosure of NGDOs through their web pages has considerable room for improvement. Improved transparency leads to best practices and increased competition in obtaining financing and support from society. To improve transparency in the nonprofit sector, external organizations have created a series of seals to certify that an organization complies with the basic principles of transparency. In addition, new technologies make it easier for organizations to disseminate information quickly and economically. This article contributes to the literature regarding web use of NGDOs to disclose relevant information and analyzing the influence of online transparency on organizational efficiency. 

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How to cite this article

MARTÍN, V. & MARTÍN, N. (2020): “Influence of online transparency on efficiency. Analysis of spanish NGDOs”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 99, 5-35. DOI: 107203/CIRIEC-E.99.15382.

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ARAUJO, A., SERRANO, E. & JORDAN, V. (2020): “The web presence of cooperatives in Catalonia”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 99, 37-56. DOI: 107203/CIRIEC-E.99.16902.

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ALARCÓN, M.A. & ÁLVAREZ, J.F. (2020): “The Social Balance and the Relations Between the Sustainable Development Goals and the Cooperative Principles for Colombia under a Social Network Analysis”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 99, 57-87.

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Abstract

Worldwide interest and support for worker cooperatives at all levels, from global to local are increasing. The 2030 UN Agenda, Goal 8 aims to promote “sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all”. Even so, worker cooperatives are still rare in the United States.

Unfortunately, as there is no comprehensive regulatory framework for worker cooperatives in the USA or a minimum legislation covering their concept at a federal level, the study is conducted through the judicial interpretation of sections 1381 through 1388 in subchapter T to the Internal Revenue Code.

Nonetheless, a clear pattern and conclusions can be deducted out of it. The obsolete, partial, incomplete and inadequate regulation calls for a revision as it hinders potential worker cooperatives from getting the strength and resilience they need.

This paper seeks to explore the reasons for this relative neglect, looking at a) the meaning of worker cooperatives at a federal level in the US, b) their possible separate regulation and federal/States competence issues, and c) possible ways of promoting worker cooperatives through US tax law complying with the 2030 UN agenda.

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ARANA-LANDIN, S. (2020): “A missing tool to achieve the UN 2030 agenda goal n.8: a proposal for a regulatory framework at a federal level regarding worker cooperatives in the USA”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 99, 89-117. DOI: 107203/CIRIEC-E.99.15779.

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ESCOBAR, A., VELANDIA, G. & NAVARRO, E. (2020): “Management accounting: effect on key factors of competitive success in the cooperative sector”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 99, 119-146. DOI: 107203/CIRIEC-E.99.14087.

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NÁJERA-VÁZQUEZ, C. & MARTÍNEZ-ROMERO, M.J. (2020): “Women, Corporate Governance and Economic Efficiency: analysis for the case of Agri-food Family Firms”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 99, 147-176. DOI: 107203/CIRIEC-E.99.15965.

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Abstract

The Economy for the Common Good (ECG) is an Austrian-born movement promoting an alternative economic model built on values oriented to the common welfare such as human dignity, solidarity, ecological sustainability, social justice, transparency and democratic participation. To provide (high) quality of work plays an important role in the ECG philosophy but little is known on the actual labour conditions of workers employed in such type of firms and whether they differ from those of firms in the “regular” default economy. In this paper we focus on Austria and Germany, the countries where this economic model is most widespread, and present results on the general structure of firms following the ECG model and the working and employment conditions in these firms. We identify three main dimensions of job quality promoted by the ECG model, namely employment quality, information and worker participation, and psychosocial working conditions. Using data published in the Common Good Reports, we extracted data informing about these dimensions of job quality at an organisational level of 59 firms with at least 5 employees in Austria and Germany. We discuss which work-related features are promoted by organisations following the ECG model and compare them to the standards encouraged by the model. Results are also discussed with respect to evidence on the quality of work in the social economy

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OLLÉ-ESPLUGA, S., MUCKENHUBER, J. & HADLER, M. (2020): “Job Quality in the Economy for the Common Good: conceptualisation and implementation in Austria and Germany”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 99, 177-202. DOI: 107203/CIRIEC-E.99.16080.

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SÁNCHEZ-COLL, S. (2020): “Local social capital and its determinants: evidence from Catalonia”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 99, 203-232. DOI: 107203/CIRIEC-E.99.15706.

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RODRÍGUEZ-MARTÍN, A. & PALOMO-ZURDO, R. & GONZÁLEZ-SÁNCHEZ, F. (2020): “Transparency and circular economy: analysis and assessment of municipal management solid waste”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 99, 233-272. DOI: 107203/CIRIEC-E.99.16011.

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FONCUBIERTA-RODRÍGUEZ, M.J. & GALIANA-TONDA, F. & GALIANA-RUBIA, M.M. (2020): “Chambers of Commerce: a new Management. The Balanced Scorecard approach for Spanish Chambers”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 99, 273-308. DOI: 107203/CIRIEC-E.99.14602.