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Toward Greater Legitimacy: Online Accountability Practices of Ukrainian Nonprofits

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  • Asya Cooley

    (School of Media and Strategic Communications, Oklahoma State University, Stillwater, OK 74078, USA)

Abstract

This exploratory study examined recent innovations in online accountability practices adopted by Ukrainian nonprofits. A quantitative content analysis of Ukrainian nonprofit websites evaluated their adoption of online accountability practices across five dimensions: accessibility, engagement, performance, governance, and mission. The results reveal wide variability in accountability scores and low average disclosure of performance and governance practices. Nonprofits without a listed location have lower scores. International NGOs demonstrate stronger governance than domestic groups. Associations are leaders in online innovations. Overall, Ukrainian nonprofits are not fully capitalizing on digital platforms to enhance transparency and stakeholder engagement. This study provides unique insights into online accountability among Ukrainian nonprofits and highlights opportunities for nonprofits to leverage websites as strategic management tools for greater accountability, legitimacy, and impact.

Suggested Citation

  • Asya Cooley, 2023. "Toward Greater Legitimacy: Online Accountability Practices of Ukrainian Nonprofits," Administrative Sciences, MDPI, vol. 14(1), pages 1-14, December.
    • Handle: RePEc:gam:jadmsc:v:14:y:2023:i:1:p:4-:d:1303881
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    References listed on IDEAS

    as
    1. Cooper, Stuart M. & Owen, David L., 2007. "Corporate social reporting and stakeholder accountability: The missing link," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 649-667.
    2. Asya Cooley, 2020. "Comparative analysis of online accountability practices in three sectors: private, public and nonprofit," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(6), pages 1423-1445, June.
    3. repec:eme:aaaj00:aaaj-03-2019-3919 is not listed on IDEAS
    4. Saffet Aras Uygur & Christopher Napier, 2023. "Impact of the global pandemic on online accountability practices in INGOs," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 13(4), pages 736-759, March.
    Full references (including those not matched with items on IDEAS)

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