Open AccessA new disclosure index for Non-Governmental Organizations
Author(s) -
Ayesha Nazuk,
Javid Shabbir
Publication year - 2018
Publication title -
plos one
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.99
H-Index - 332
ISSN - 1932-6203
DOI - 10.1371/journal.pone.0191337
Subject(s) - transparency (behavior) , index (typography) , accountability , newspaper , business , public relations , accounting , measure (data warehouse) , subject (documents) , information sharing , political science , computer science , library science , advertising , world wide web , database , law
Website of Non-governmental organization (NGO) is a focal medium of sharing information in response to transparency demands and addressing trust deficits between stakeholders. Many researchers have proposed accountability approaches to measure information sharing trends through websites. This article discusses a new index to measure online disclosure trends along with the theoretical properties of the index and a practical application of data from NGOs working in Pakistan. The websites have been coded in 2016. Results show that NGOs with branch offices have better disclosure scores than single-office NGOs, and international NGOs score better than local NGOs. NGOs that are more often the subject of newspaper reports have better disclosure trends.