Online Accountability Practices among Non - Governmental Organisations (NGOs)

Abstract

This study measures the disclosure of non-financial information from NGO websites in Malaysia. This pilot study obtains empirical evidence through content analysis of 40 NGO websites to determine the extent to which information disclosure is carried out. Descriptive content analysis (score) is used in the inferential component of data analysis. The study results show that NGOs in Malaysia are weak in disclosing non-financial information such as customer satisfaction and complaints. This study provides empirical evidence on the importance of external audit formation for better information disclosure.   Keywords: Non-Financial Information; Disclosures; Websites; Non-Governmental Organizations (NGOs) eISSN: 2398-4287 © 2022. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians), and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v7i21.3682