Abstract

CABA PEREZ, María del Carmen; GALVEZ RODRIGUEZ, María del Mar  and  LOPEZ GODOY, Manuel. An opportunity for greater legitimacy of NGOs through the online transparency: Experience of Spanish and Mexican NGOs. Contad. Adm [online]. 2011, n.234, pp.55-77. ISSN 0186-1042.

In recent years the need of a major transparency to enhance NGOs' trust and to respond the information needs In recent years the need of a major transparency to enhance NGOs' trust and to respond the information need of their stakeholders has increased. The Internet is considered as a strategic communication tool to encourage the information access. Following a descriptive line of research, this paper aims at analyzing the level of transparency of Spanish and Mexican NGOs. Regarding this, the information disclose to their stakeholders through their web pages is analyzed. This study has been developed based on a sample of Spanish NGOs that were analyzed voluntarily by the Lealtad Foundation. As the main findings, both the Spanish NGOs and the Mexican NGOs should make a major effort to disclose information through the Internet in order to improve the degree of transparency. Despite these facts, it has to be pointed out, that there are public and prívate organizations, like Lealtad Foundation, that are promoting the use of web pages as a mechanisms to enhance the transparency of this sector of their stakeholders has increased. The Internet is considered as a strategic communication tool to encourage the information access.

Keywords : transparency; disclosure; Internet; NGO.