| Abstract [eng] |
Relevance of the topic. With the growing social needs in the world, the influence of non-governmental organizations is becoming increasingly important. The aim of such organizations is not to generate as much revenue as possible, but the resources required to carry out the activities make it difficult for the external user to understand the existence of such organizations. NGOs face exceptional requirements and challenges to build and maintain trust, and it can be argued that the main purpose of such organizations is to operate transparently, provide information on the proper use of funds received from public or private donors, and thus retain their sponsors. NGO transparency is widely analyzed in the scientific literature, but few articles analyze it empirically (Moreno, Alcaide, & San Juan, 2016; Yasmin, Haniffa, & Hudaib, 2014), and the results presented are not widely explained, the evaluation criteria are unclear, and the results are the most accurate. describes transparency. Various studies have been carried out to determine which information is most relevant to external users interested in business, but similar information on the evaluation of NGOs is insufficient. Thus, the lack of a universally accepted agreement on how to assess the transparency of NGOs increases the need for research. Object of the thesis - evaluation of financial and non-financial information provided by non-governmental organizations. Aim of the thesis - to develop a model for assessing the transparency of the activities of non-governmental organizations as a disclosure of financial and non-financial information. The main results of the research. The activity transparency assessment performed according to the NGO transparency assessment model allows to determine the level of transparency of the organization. In order to properly apply the model and assess the transparency of the activity, it is necessary to go through all the stages of the transparency assessment, especially the second and third stages, which determine the outcome of the full performance assessment. transparency areas for disclosure have been identified, on which further evaluation of the organization depends. The first stage determines whether the chosen organization can be evaluated using the developed model, the second and third stages determine the justification and reality of the level of transparency of activities. In the fourth stage, operational transparency assessments are measured and the overall level of organizational transparency is determined, according to which, in the fifth stage, suggestions and recommendations for increasing operational transparency are provided. If the proposals are not submitted to the management of the organization, the transparency assessment model will not have a real opportunity to contribute to the increase of the level of transparency of the organization. The study reveals the suitability of the model to assess the transparency of NGOs operating in Lithuania in the context of financial and non-financial information. |
