arbiter
JournalsPricingAccount

Online accountability practices in nonprofit organizations. An exploratory study ofaccountability reporter types

Anna Oppelmayer & Birgit Moser-Plautz

Z'GuG Zeitschrift für Gemeinwirtschaft und Gemeinwohl - Journal of Social Economy and Social Welfare2025https://doi.org/10.5771/2701-4193-2025-4-619article
AJG 1
Weight
0.50

What the paper says

The internet provides a fast, inexpensive way for nonprofit organizations to present accountability efforts. This article explores how nonprofit organizations in Austria disclose financial and operational information on their websites. Through content analysis of a random sample, the study examines responses to minimal public disclosure requirements. An index was developed using both inductive and deductive approaches. Beyond information provision, the study assesses how accountability is explained, including the mission, mandate, achievements, and activities, and overall how accountability is communicated. This led to a framework of four accountability reporter types: balanced-reporter, storyteller, factreporter, and secretkeeper. Size and age were analyzed as influencing factors.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.5771/2701-4193-2025-4-619

Or copy a formatted citation

@article{anna2025,
  title        = {{Online accountability practices in nonprofit organizations. An exploratory study ofaccountability reporter types}},
  author       = {Anna Oppelmayer & Birgit Moser-Plautz},
  journal      = {Z'GuG Zeitschrift für Gemeinwirtschaft und Gemeinwohl - Journal of Social Economy and Social Welfare},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.5771/2701-4193-2025-4-619},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Online accountability practices in nonprofit organizations. An exploratory study ofaccountability reporter types

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.