Beyond the brochure: enhancing web-based accountability in Malaysian Non-Profit Organizations (NPOs).

Abstract

Transparency and responsible funds management are essential for non-profit organizations (NPOs) to build trust and accountability with their stakeholders. This study examines how Malaysian NPOs utilize their websites to demonstrate accountability. Analyzing the annual reports of 30 NPOs, the study found that a considerable proportion (67%) disclosed information across various accountability domains. However, the scope and depth of these disclosures showed significant variation. The findings indicate a selective approach to transparency, which may not align with theoretical expectations for comprehensive information sharing. Furthermore, comparisons with public sector practices reveal a greater emphasis on strategic and fiduciary accountability than on financial and procedural dimensions. This research advances the understanding of accountability challenges in Malaysian NPOs and offers insights for improving organizational transparency and public trust.