Abstract
This study highlights the need for analysis of online disclosure practices followed by non-governmental organizations; furthermore, it justifies the crucial role of potential correlates of online disclosure practices followed by non-governmental organizations. We propose a novel index for analyzing the extent of online disclosure of non-governmental organizations (NGO). Using the information stored in an auxiliary variable, we propose a new estimator for gauging the average value of the proposed index. Our approach relies on the use of two factors: imperfect ranked-set sampling procedure to link the auxiliary variable with the study variable, and an NGO disclosure index under simple random sampling that uses information only about the study variable. Relative efficiency of the proposed index is compared with the conventional estimator for the population average under the imperfect ranked-set sampling scheme. Mathematical conditions required for retaining the efficiency of the proposed index, in comparison to the imperfect ranked set sampling estimator, are derived. Numerical scrutiny of the relative efficiency, in response to the input variables, indicates; if the variance of the NGO disclosure index is less than the variance of the estimator under imperfect ranked set sampling, then the proposed index is universally efficient compared to the estimator under imperfect ranked set sampling. If the condition on variances is unmet, even then the proposed estimator remains efficient if majority of the NGO share online data on the auxiliary variable. This work can facilitate nonprofit regulation in the countries where most of the non-governmental organizations maintain their websites.
Highlights
Over the past two decades, substantial developments in communication and collaboration technologies have transformed the world into a digitally interlinked space
While several applications of imperfect ranked-set sampling scheme can be found in research literature, we present a novel application of this sampling scheme for monitoring the quality of information shared online by the non-governmental organizations
We propose a new estimator for analyzing the online disclosure practices of non-governmental organizations; the proposed index makes use of the information stored in an auxiliary variable
Summary
Over the past two decades, substantial developments in communication and collaboration technologies have transformed the world into a digitally interlinked space. By analyzing a web-survey of 19 countries (from all human-inhabited continents), they checked three traits that support the accountability paradigm of NGO; the traits were, existence of a regulatory authority for NGO, existence of an independent NGO watchdog, and provision of a search-tab on the website of the aforementioned regulatory authority. Charity Services conducts a holistic audit of the charities that are registered with it; the audit process encompasses all the organizational phases, for instance, the form ISA (NZ) 265 pertains to analyzing the internal communication efficiency of those entrusted with governance, and management of the charity; the form ISA (NZ) 710 pertains to comparative temporal audit of financial statements [27] Auxiliary information, such as total revenue and number of branches of an NGO, is linked with their online disclosure practices. While several applications of imperfect ranked-set sampling scheme can be found in research literature, we present a novel application of this sampling scheme for monitoring the quality of information shared online by the non-governmental organizations
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