Online Accountability Practices among Non - Governmental Organisations (NGOs)

Nurul Hidayana Mohd Noor; Hasnatulsyakhira Abdullah Hadi; Mahazril 'Aini Yaacob; Xiuli Zhao

doi:10.21834/ebpj.v7i21.3682

Authors

Nurul Hidayana Mohd Noor Faculty of Administrative Science and Policy Studies, Universiti Teknologi MARA, Shah Alam, Malaysia
Hasnatulsyakhira Abdullah Hadi Faculty of Administrative Science and Policy Studies, Universiti Teknologi MARA, Shah Alam, Malaysia
Mahazril 'Aini Yaacob Faculty of Administrative Science and Policy Studies, Universiti Teknologi MARA, Shah Alam, Malaysia
Xiuli Zhao Shandong Youth University of Political Science, China

DOI:

https://doi.org/10.21834/ebpj.v7i21.3682

Keywords:

Non-Financial Information, Disclosures, Websites, Non-Governmental Organizations (NGOs)

Abstract

This study measures the disclosure of non-financial information from NGO websites in Malaysia. This pilot study obtains empirical evidence through content analysis of 40 NGO websites to determine the extent to which information disclosure is carried out. Descriptive content analysis (score) is used in the inferential component of data analysis. The study results show that NGOs in Malaysia are weak in disclosing non-financial information such as customer satisfaction and complaints. This study provides empirical evidence on the importance of external audit formation for better information disclosure.

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