The Transparency of Czech Foundations

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

The Transparency of Czech Foundations

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

The Transparency of Czech Foundations

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50602 - Public administration

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název periodika

The NISPAcee Journal of Public Administration and Policy

ISSN

1337-9038

e-ISSN

1338-4309

Svazek periodika

13

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

SK - Slovenská republika

Počet stran výsledku

32

Strana od-do

157-188

Kód UT WoS článku

000538972000007

EID výsledku v databázi Scopus

2-s2.0-85091390398