The Transparency of Czech Foundations

J 2020

The Transparency of Czech Foundations

PEJCAL, Jakub

Základní údaje

Originální název

The Transparency of Czech Foundations

Autoři

PEJCAL, Jakub (203 Česká republika, garant, domácí)

Vydání

NISPAcee Journal of Public Administration and Policy: the Network of Institutes and Schools of Public Administration in Central and Eastern Europe, Slovensko, Bratislava, NISPAcee Press, 2020, 1337-9038

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50602 Public administration

Stát vydavatele

Slovensko

Utajení

není předmětem státního či obchodního tajemství

Odkazy

URL

Kód RIV

RIV/00216224:14560/20:00115754

Organizační jednotka

Ekonomicko-správní fakulta

DOI

http://dx.doi.org/10.2478/nispa-2020-0007

UT WoS

000538972000007

Klíčová slova anglicky

Transparency; non-governmental non-profit organizations; foundations; financial statements.

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 8. 3. 2024 13:05, Mgr. Pavlína Kurková

Anotace

V originále

Non-governmental non-profit organizations can strive to gain the confidence of the general public in various ways, one of which is the meeting of basic legal requirements for transparency – the disclosure of financial statements. Based on a set of 528 Czech foundations, the article illustrates how the organizations approach their legal obligations and look for features that contribute to the long-term fulfillment of this obligation. On average, 51.32 % of entities do not fulfill their obligations across the years. The organizations with a website (35.58 % of entities do not fulfill their legal obligations to disclose financial statements) and organizations that received public support in the form of a contribution from the Foundation Investment Fund (25.62 % of subjects do not fulfill) are better off. Statistical testing has revealed that younger organizations (14 years or less) are more responsible (continuous performance). They usually have a functioning website, are headquartered in the capital, and have a single founder (natural or legal). With the help of an expert panel composed of both academics and representatives of the non-governmental non-profit sector, the conclusions are set in an overall context. In its approach and results, the article builds on previous Czech (the description of the conditions of fulfillment of duties) and foreign (the search for signs contributing to the fulfillment of duties) findings and complements them appropriately.

Návaznosti

MUNI/A/1068/2019, interní kód MU

Název: Udržitelnost nestátních neziskových organizací a sociálních podniků (Akronym: UNNOSP)

Investor: Masarykova univerzita, Udržitelnost nestátních neziskových organizací a sociálních podniků, DO R. 2020_Kategorie A - Specifický výzkum - Studentské výzkumné projekty

Přiložené soubory

The_Transparency_of_Czech_Foundations_final.pdf

Vyhledat podobné dokumenty

Citovat

PEJCAL, Jakub. The Transparency of Czech Foundations. NISPAcee Journal of Public Administration and Policy: the Network of Institutes and Schools of Public Administration in Central and Eastern Europe. Slovensko, Bratislava: NISPAcee Press, 2020, roč. 13, č. 1, s. 157-188. ISSN 1337-9038. Dostupné z: https://dx.doi.org/10.2478/nispa-2020-0007.

@article{1660996,
   author = {Pejcal, Jakub},
   article_location = {Slovensko, Bratislava},
   article_number = {1},
   doi = {http://dx.doi.org/10.2478/nispa-2020-0007},
   keywords = {Transparency; non-governmental non-profit organizations; foundations; financial statements.},
   language = {eng},
   issn = {1337-9038},
   journal = {NISPAcee Journal of Public Administration and Policy: the Network of Institutes and Schools of Public Administration in Central and Eastern Europe},
   title = {The Transparency of Czech Foundations},
   url = {https://sciendo.com/article/10.2478/nispa-2020-0007},
   volume = {13},
   year = {2020}
}

TY  - JOUR
ID  - 1660996
AU  - Pejcal, Jakub
PY  - 2020
TI  - The Transparency of Czech Foundations
JF  - NISPAcee Journal of Public Administration and Policy: the Network of Institutes and Schools of Public Administration in Central and Eastern Europe
VL  - 13
IS  - 1
SP  - 157-188
EP  - 157-188
PB  - NISPAcee Press
SN  - 13379038
KW  - Transparency
KW  - non-governmental non-profit organizations
KW  - foundations
KW  - financial statements.
UR  - https://sciendo.com/article/10.2478/nispa-2020-0007
N2  - Non-governmental non-profit organizations can strive to gain the confidence of the general public in various ways, one of which is the meeting of basic legal requirements for transparency – the disclosure of financial statements. Based on a set of 528 Czech foundations, the article illustrates how the organizations approach their legal obligations and look for features that contribute to the long-term fulfillment of this obligation. On average, 51.32 % of entities do not fulfill their obligations across the years. The organizations with a website (35.58 % of entities do not fulfill their legal obligations to disclose financial statements) and organizations that received public support in the form of a contribution from the Foundation Investment Fund (25.62 % of subjects do not fulfill) are better off. Statistical testing has revealed that younger organizations (14 years or less) are more responsible (continuous performance). They usually have a functioning website, are headquartered in the capital, and have a single founder (natural or legal). With the help of an expert panel composed of both academics and representatives of the non-governmental non-profit sector, the conclusions are set in an overall context. In its approach and results, the article builds on previous Czech (the description of the conditions of fulfillment of duties) and foreign (the search for signs contributing to the fulfillment of duties) findings and complements them appropriately.
ER  -

PEJCAL, Jakub. The Transparency of Czech Foundations. \textit{NISPAcee Journal of Public Administration and Policy: the Network of Institutes and Schools of Public Administration in Central and Eastern Europe}. Slovensko, Bratislava: NISPAcee Press, 2020, roč.~13, č.~1, s.~157-188. ISSN~1337-9038. Dostupné z: https://dx.doi.org/10.2478/nispa-2020-0007.

Podrobný výpis o publikaci