caa a22 4500 606151885 CHVBK 20210128100546.0 cr unu---uuuuu 210128e20151201xx s 000 0 eng 10.1007/s11266-014-9527-1 doi (NATIONALLICENCE)springer-10.1007/s11266-014-9527-1 Relationship Between Transparency and Efficiency in the Allocation of Funds in Nongovernmental Development Organizations [Elektronische Daten] [Luz Rocha Valencia, Dolores Queiruga, Javier González-Benito] In recent years, nonprofit organization performance has become increasingly important. Researchers have developed separate studies of organizational transparency and economic efficiency. However, to date, little research relates both aspects or analyzes the potential of transparency to increase or reduce an organization's efficiency. The goal of this article is to shed light on this question by investigating Spanish nongovernmental development organizations. The authors distinguish nine variables to measure the transparence. An empirical analysis of 62 nongovernmental development organizations reveals that the variables more associated with use of funds are relate positively to efficiency, though not to the same degree. International Society for Third-Sector Research and The Johns Hopkins University, 2014 Transparency nationallicence Economic efficiency nationallicence Nongovernmental development organizations nationallicence Rocha Valencia Luz Facultad de Administración, Politécnico Colombiano Jaime Isaza Cadavid, Avenida Las Vegas, Carrera 48 N° 7-151, Medellín, Colombia aut Queiruga Dolores Dpto. de Economía y Empresa, Edificio Quintiliano, Universidad de La Rioja, C/La Cigüeña 60, 26006, Logroño, Spain aut González-Benito Javier Dpto. de Administración y Economía de la Empresa, Universidad de Salamanca, Campus Miguel de Unamuno, 37007, Salamanca, Edificio FES, Spain aut VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations Springer US; http://www.springer-ny.com 26/6(2015-12-01), 2517-2535 0957-8765 26:6<2517 2015 26 11266 https://doi.org/10.1007/s11266-014-9527-1 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s11266-014-9527-1 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Rocha Valencia Luz Facultad de Administración, Politécnico Colombiano Jaime Isaza Cadavid, Avenida Las Vegas, Carrera 48 N° 7-151, Medellín, Colombia aut NATIONALLICENCE 700 1- Queiruga Dolores Dpto. de Economía y Empresa, Edificio Quintiliano, Universidad de La Rioja, C/La Cigüeña 60, 26006, Logroño, Spain aut NATIONALLICENCE 700 1- González-Benito Javier Dpto. de Administración y Economía de la Empresa, Universidad de Salamanca, Campus Miguel de Unamuno, 37007, Salamanca, Edificio FES, Spain aut NATIONALLICENCE 773 0- VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations Springer US; http://www.springer-ny.com 26/6(2015-12-01), 2517-2535 0957-8765 26:6<2517 2015 26 11266