Abstract
En la actualidad, las organizaciones no gubernamentales (ONG) están cada vez más involucradas en los asuntos internacionales, al tiempo que se enfrentan al creciente déficit de confianza debido a la opacidad del entorno de la información. Esto no sólo afecta el efecto del financiamiento de las ONGs, sino que también disminuye la confianza del público en este tipo de organismos e influye en su sostenibilidad. Por lo tanto, la transparencia en las ONG es importante. Este trabajo se enmarca en el ámbito de la transparencia contable, su concepto y sus métodos de valoración a través de un estudio comparativo entre la Cruz Roja China (RCSC) y la Cruz Roja Española tomado como ejemplo para evaluar sus niveles de transparencia; e investigando la importancia de la normativa en la difusión de la información. El análisis comparativo de estas ONGs en ambos países, a través de sus respectivas páginas web, muestra la importancia de la normativa sobre transparencia de estos organismos (determinando qué tipo de información es voluntaria y cuál es obligatoria), ya que si bien no existe una gran diferencia en el grado de transparencia, sí es cierto que no publican exactamente la misma información, sobre todo en el área financiera, que es precisamente la más necesaria para generar confianza en los donantes. Por lo tanto, este trabajo ofrece una interesante y valiosa contribución tanto para los académicos como para los profesionales.
Highlights
It is well known that non-governmental organizations (NGOs) are neither government-founded nor for-profit organizations
NGOs are becoming increasingly involved in international affairs, and their constantly increasing role and influence within and outside the United Nations is recognized in various fields
Transparency is especially important for strengthening trust in NGOs and improving their image because it has a direct relationship with their funding
Summary
It is well known that non-governmental organizations (NGOs) are neither government-founded nor for-profit organizations. Transparency is crucial in NGOs. According to Ahmed and Hopper (2014), the exponential increase in funding of NGOs relative to the services they provide has intensified interest among both national and foreign donors in greater transparency to demonstrate effective and honest use of their contributions. According to Ahmed and Hopper (2014), the exponential increase in funding of NGOs relative to the services they provide has intensified interest among both national and foreign donors in greater transparency to demonstrate effective and honest use of their contributions These authors argue that greater transparency would improve NGOs’ future performance and ensure that future donations were used properly. The comparative analysis of an NGO in Spain and China aims to explore these organizations’ experience to understand lessons learnt by both parties This analysis will help to develop accounting transparency systems with which NGOs can improve both employee confidence and NGO management. The study ends with conclusions, contributions and the study’s limitations
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