ACCOUNTING TRANSPARENCY OF NON-GOVERNMENTAL ORGANIZATIONS: A CASE STUDY OF THE RED CROSS IN CHINA AND SPAIN
Autor:
Mingming ZHANG, Manuela CAÑIZARES ESPADA, Raquel PÉREZ ESTÉBANEZ y Elena URQUÍA-GRANDE
Palabras clave:
TRANSPARENCIA; ONGS; CRUZ ROJA; ESTUDIO DE CASO; REGULACIONES; CHINA; ESPAÑA
Claves ECONLIT:
O57; L31
Revista:
Nº 135 - Tercer Cuatrimestre 2020
Resumen:
Non-governmental organizations (NGOs) are becoming increasingly involved in international affairs, while facing the growing deficit of confidence due to the opacity of information environment. This not only affects the effect of NGO financing, but also decreases the general public confidence in this type of organisms and influences the sustainability of NGOs. Therefore, transparency in NGOs is important.
The present research study, in the area of accounting transparency, the concept and its valuation methods is described through a case study doing a comparative between The Red Cross Society of China (RCSC) and Spanish Red Cross to assess their levels of transparency; and investigating the importance of regulations in the dissemination of information.
The comparative analysis of NGO shows the importance of the regulations on transparency of these bodies (determining which type of information is voluntary and which is mandatory). Although there is not a great difference in the degree of transparency, it is true that they do not publish exactly the same information, especially in the financial area, which is just the most necessary to generate confidence in donors. Therefore, this work offers an interesting and valuable contribution for both academics and professionals.
Contenido:
Compartir:
Revesco. Revista de Estudios Cooperativos ISSN: 1885-8031 Dirección de correo electrónico:
Usamos cookies que nos permiten ofrecer nuestros servicios. Al seguir navegando en nuestra Web, aceptas el uso que hacemos de dichas cookies.
Más información
