Relationship Between Transparency and Efficiency in the Allocation of Funds in Nongovernmental Development Organizations

  1. Rocha Valencia, L.A. 1
  2. Queiruga, D. 2
  3. González-Benito, J. 3
  1. 1 Politécnico Colombiano Jaime Isaza Cadavid, Avenida Las Vegas, Carrera 48 N° 7-151, Medellín, Colombia
  2. 2 Universidad de La Rioja
    info

    Universidad de La Rioja

    Logroño, España

    ROR https://ror.org/0553yr311

  3. 3 Universidad de Salamanca
    info

    Universidad de Salamanca

    Salamanca, España

    ROR https://ror.org/02f40zc51

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Revista:
Voluntas

ISSN: 0957-8765

Año de publicación: 2015

Volumen: 26

Número: 6

Páginas: 2517-2535

Tipo: Artículo

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DOI: 10.1007/S11266-014-9527-1 SCOPUS: 2-s2.0-84946493465 WoS: WOS:000363943200018 GOOGLE SCHOLAR

Otras publicaciones en: Voluntas

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Resumen

In recent years, nonprofit organization performance has become increasingly important. Researchers have developed separate studies of organizational transparency and economic efficiency. However, to date, little research relates both aspects or analyzes the potential of transparency to increase or reduce an organization’s efficiency. The goal of this article is to shed light on this question by investigating Spanish nongovernmental development organizations. The authors distinguish nine variables to measure the transparence. An empirical analysis of 62 nongovernmental development organizations reveals that the variables more associated with use of funds are relate positively to efficiency, though not to the same degree.