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Accounting Transparency of Non – Governmental Organizations: A Bibliometric Analysis

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Information Technology and Systems (ICITS 2020)

Part of the book series: Advances in Intelligent Systems and Computing ((AISC,volume 1137))

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Abstract

As non-governmental organizations (NGOs) become increasingly involved in international affairs, they face a growing deficit of confidence due to opacity of information environment. This opacity not only affects NGO financing, but also decreases public confidence in NGOs, affecting negatively their sustainability. Due to the crucial role of transparency in NGOs, the present study performs a bibliometric analysis of the research on accounting transparency. The bibliometric, conceptual and normative analysis performed shows that accounting transparency of NGOs is a broad concept. Study of the accounting transparency of NGOs is thus neither well-developed nor very saturated.

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Author information

Authors and Affiliations

  1. Facultad de Ciencias Económicas y Empresariales Campus de Somosaguas, Universidad Complutense de Madrid (UCM), Madrid, Spain

    Mingming Zhang, Raquel Pérez Estébanez & Elena Urquía-Grande

  2. Facultad de Ciencias Económicas y Empresariales, Universidad a Distancia de Madrid (UDIMA), Collado Villalba, Madrid, Spain

    Manuela Cañizares Espada

Authors
  1. Mingming Zhang
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  2. Manuela Cañizares Espada
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  3. Raquel Pérez Estébanez
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  4. Elena Urquía-Grande
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Corresponding author

Correspondence to Manuela Cañizares Espada .

Editor information

Editors and Affiliations

  1. DEI/FCT, University of Coimbra, Coimbra, Portugal

    Álvaro Rocha

  2. Facultad de Geografia, University of Santiago de Compostela, Santiago de Compostela, Spain

    Carlos Ferrás

  3. Facultad de Ingeniería, Universidad Distrital Francisco José de, Bogota, Colombia

    Carlos Enrique Montenegro Marin

  4. Facultad de Ingeniería, Universidad Distrital Francisco José de, Bogota, Colombia

    Víctor Hugo Medina García

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Zhang, M., Espada, M.C., Estébanez, R.P., Urquía-Grande, E. (2020). Accounting Transparency of Non – Governmental Organizations: A Bibliometric Analysis. In: Rocha, Á., Ferrás, C., Montenegro Marin, C., Medina García, V. (eds) Information Technology and Systems. ICITS 2020. Advances in Intelligent Systems and Computing, vol 1137. Springer, Cham. https://doi.org/10.1007/978-3-030-40690-5_62

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