La communication financière sur Internet des associations de solidarité internationale (notice n° 1022553)
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| fixed length control field | 03935cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125165757.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Carrière Rigard-Cerison, Sophie |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | La communication financière sur Internet des associations de solidarité internationale |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2020.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 66 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’objet de cet article est d’étudier, en nous appuyant sur une étude empirique basée sur un échantillon de 81 observations, les facteurs qui incitent les Associations de Solidarité Internationale (ASI) faisant appel à la générosité du public à publier volontairement leurs états financiers sur leur site internet. Nos résultats, sur la base de régressions logistiques, suggèrent que la divulgation volontaire d’informations comptables par les ASI via leur site internet est influencée par l’usage des fonds qui leur sont alloués. Les ASI qui publient l’information la plus complète sur leurs état financiers (un bilan et un CER, à jour et comparables sur au moins deux années) seraient celles qui peuvent paraître les plus vertueuses, soit parce qu’elles consacrent une part très importante de leurs ressources à leurs missions sur le terrain, soit encore parce qu’elles sont en mesure de démontrer sur un plan comptable, via les fonds dédiés, leur capacité à affecter promptement les fonds qu’elles ont levés aux missions que leurs contributeurs souhaitent privilégier. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper aims to analyze factors that motive 81 NGOs to disclose their financial statements on their website. Our results, based on logistic regressions, show that the voluntary disclosure of accounting information by NGOs via their website is influenced by the use of the funds allocated to them. The NGOs that publish the most complete information on their financial statements (a balance sheet and a resource use account, up to date and comparable over at least two years) would be those that may appear the most virtuous, either because they devote a very large share of their resources for their missions in the field, or again because they are able to demonstrate on an accounting plan, via dedicated funds, their ability to promptly allocate the funds they have raised to the missions that their contributors wish to privilege. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | El objetivo de este artículo es estudiar los factores que incitan las 81 Asociaciones de Solidaridad Internacional (ASI) que reciben fondos provenientes de la generosidad del público a publicar voluntariamente información contable en sus sitios Web. Nuestros resultados, basados en unas regresiones logísticas, muestran que la divulgación voluntaria de información contable por parte de ASI a través de su sitio web está influenciada por el uso de los fondos asignados a ellos. Los UPS que publican la información más completa en sus estados financieros (un balance y una cuenta de uso de recursos, actualizados y comparables durante al menos dos años) serían los que parecen ser los más virtuosos, ya sea porque dedican una parte muy grande de sus recursos para sus misiones en el campo, o de nuevo porque pueden demostrar en un plan contable, a través de fondos dedicados, su capacidad de asignar rápidamente los fondos que han recaudado a las misiones que sus contribuyentes desean privilegiar. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Site internet |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Allocation des ressources |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Asymétrie d’information |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | États financiers |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Asi |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Ngo |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Financial statements |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | website |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Allocation of resources |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Informationasymmetry |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Janin, Rémi |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | La Revue des Sciences de Gestion | 301-302 | 1 | 2020-09-24 | p. 25-38 | 1160-7742 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-des-sciences-de-gestion-2020-1-page-25?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-des-sciences-de-gestion-2020-1-page-25?lang=fr&redirect-ssocas=7080</a> |
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