Abstract

In Spain, as in other developed countries, the old public sector—private sector dichotomy is no longer valid as, between them, the two sectors cannot cover all social groups. As a result, the third sector has emerged strongly, with nongovernmental organizations for development (NGODs) being a clear example of this. This type of organization is assumed to have a series of specific values, among which some of the most important are the fostering of social capital, financial autonomy, political independence, transparency, and good governance. This study analyzes the current position of this emerging sector in Spain. To achieve this, a series of index numbers have been established to measure these comparisons in order to study the types of relationships existing between them. The results show that the Spanish NGOD sector is developing toward transparency. However, from a financial point of view, it is still very dependent, not very critical, and very atomized.

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