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In view of the increased impact of social media, non-profit organizations (NPOs) should review their management model for stakeholder relationships. The purpose of this paper is to analyze the influence of factors on the use of Twitter by NPOs as a mechanism for disclosing information and dialogue with their stakeholders, and in particular: “donor dependence,” “fundraising expenses,” “organizational age,” “organizational size,” “online community size,” “network activity” and “board size.”

A content analysis of Twitter use as a strategic communication tool was conducted and a multivariable linear regression analysis was performed.

Smaller organizations and those with a larger online community are the most interested in implementing Twitter as a one or two-way communication strategy. Likewise, the NPOs with the highest degree of donor dependence strive most in the use of contents of Twitter as one-way communication mechanism.

This study contributes to a better understanding of social media implementation in the NPO sector and advances the identification of the main causes that motivate NPOs to improve their accountability through social media.

The paper’s subject is relatively innovative due to the scarce studies focussing on social media used by NPOs. In spite of the advantages offered by Twitter, few studies have specifically addressed NPOs’ current use of this platform, and fewer still have analyzed the factors that motivate them to use this tool.

The purpose of this paper is to analyze drivers for the proactive disclosure of information via the web in Colombian non-governmental organizations (NGOs) as a strategy for fostering their legitimacy and responding to the institutional pressure to which they are subjected.

The web sites of 196 NGOs from Colombia have been analyzed, first, via an Online Transparency Index that is consistent with Cronbach α coefficient and later, by performing a Tobit regression analysis.

The proactive online disclosure of information in Colombian NGOs is very low. In spite of the high distrust of the resource management they receive, the financial information is the least aspect disclosed in their web pages. In addition, the larger NGOs are the entities that most disclose information via their web site. Likewise, the factors of “internationalization”, “donations”, “community services” and “dependence on voluntary work” show a positive effect on certain aspects of the online disclosure of information analyzed.

The lack of web use as a strategy for a proactive disclosure of information is clearly observed. Therefore, both obligatory and voluntary accountability mechanisms should be more aware of the need for fostering the benefits of a web site, as being transparent in a proactive manner will increase trust in this sector.

As the majority of the research papers related to online disclosure are focused on the corporate and public sector, this study addresses the issue of the NGO sector and particularly aims to contribute to the scarce literature regarding web use of entities from developing countries.

The analysis intends to clarify whether higher education institutions place as much value on internal transparency as on external transparency. This study aims to analyze the university budgeting process as a reflection of internal transparency. It also aims to identify the weaknesses of the budgeting process regarding transparency in order to improve decision-making.

A case study that applies mixed methods – documentary analysis, observations and interviews – has been conducted. To study internal transparency, the model of three levels of transparency of Biondi and Lapsley (2014) has been applied to the budgeting process of a university. Then, the results have been compared to the external transparency of this institution.

While external transparency is achieved, internal transparency in the budgeting process is far from optimal in the case of study. An improvement in transparency of the budget process can promote the engagement of stakeholders in the process and achieve better governance.

The general inductive approach is not as strong as other approaches in the area of theory or model development. However, it does provide a simple approach for deriving findings linked to this research’s questions.

Trust issues and external accountability appear to be more relevant than internal transparency for universities. However, improving the three levels of transparency along the budgeting process could motivate collegiate members to reinforce accountability, as it requires them to effectively communicate their actions and decisions to their represented.

This paper seeks to situate transparency as an attribute of university governance, contributing to the scarce literature on transparency, internal and external, in the university. The study compares the approach of this university to external transparency – which relates to accountability – with internal transparency – a concept that links to corporate governance. This study uses the novel lens of Biondi and Lapsley model (2014) to study internal transparency, focussing on university budgeting as a key management tool.