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The Transparency of Czech Foundations

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F20%3A00115754" target="_blank" >RIV/00216224:14560/20:00115754 - isvavai.cz</a>

  • Result on the web

    <a href="https://sciendo.com/article/10.2478/nispa-2020-0007" target="_blank" >https://sciendo.com/article/10.2478/nispa-2020-0007</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.2478/nispa-2020-0007" target="_blank" >10.2478/nispa-2020-0007</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    The Transparency of Czech Foundations

  • Original language description

    Non-governmental non-profit organizations can strive to gain the confidence of the general public in various ways, one of which is the meeting of basic legal requirements for transparency – the disclosure of financial statements. Based on a set of 528 Czech foundations, the article illustrates how the organizations approach their legal obligations and look for features that contribute to the long-term fulfillment of this obligation. On average, 51.32 % of entities do not fulfill their obligations across the years. The organizations with a website (35.58 % of entities do not fulfill their legal obligations to disclose financial statements) and organizations that received public support in the form of a contribution from the Foundation Investment Fund (25.62 % of subjects do not fulfill) are better off. Statistical testing has revealed that younger organizations (14 years or less) are more responsible (continuous performance). They usually have a functioning website, are headquartered in the capital, and have a single founder (natural or legal). With the help of an expert panel composed of both academics and representatives of the non-governmental non-profit sector, the conclusions are set in an overall context. In its approach and results, the article builds on previous Czech (the description of the conditions of fulfillment of duties) and foreign (the search for signs contributing to the fulfillment of duties) findings and complements them appropriately.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database

  • CEP classification

  • OECD FORD branch

    50602 - Public administration

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2020

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Name of the periodical

    The NISPAcee Journal of Public Administration and Policy

  • ISSN

    1337-9038

  • e-ISSN

    1338-4309

  • Volume of the periodical

    13

  • Issue of the periodical within the volume

    1

  • Country of publishing house

    SK - SLOVAKIA

  • Number of pages

    32

  • Pages from-to

    157-188

  • UT code for WoS article

    000538972000007

  • EID of the result in the Scopus database

    2-s2.0-85091390398