| 要約: | Nonprofit organizations (NPOs) are important for the public and are deemed to
functionalize as complementary to government organizations. Due to the nonprofit
characteristics, financial sustainability and social sustainability issues have been
encountered by NPOs. According to the stakeholder theory, financial sustainability and
social sustainability could be improved through effective accountability. However, as the
most important NPOs in China, foundations have been troubled by continuous scandals,
and their sustainability is greatly diminished. To regain public confidence and credibility,
foundations need to ensure accountability towards the requirements of the public. With
the rapid development of the Internet in China, web-based accountability provides
advantages, such as higher accessibility and lower cost. In this study, the associations
between web-based accountability and sustainability in Chinese NPOs were investigated.
Using the quantitative approach, secondary data were analyzed through a multiple
regression model. The findings suggest that the sustainability of China foundations is
positively associated with web-based accountability. Specifically, financial and social
sustainability could be affected by both information disclosure and dialogue
communication. Notably, interactive engagement, as one special kind of dialogue
communication under a web-based environment, shows a significant positive influence
on foundations' sustainability. Overall, the findings of this study contribute theoretically
to fulfill several research gaps, and provide practical instructions to various parties, such
as governors and regulators, managers, financiers, and the public.
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