| 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, vol. 13, No 1, p. 157-188. ISSN 1337-9038. Available from: https://dx.doi.org/10.2478/nispa-2020-0007. |
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@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, vol.~13, No~1, p.~157-188. ISSN~1337-9038. Available from: https://dx.doi.org/10.2478/nispa-2020-0007.
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