Factors Affecting Web Disclosure Adoption in the Nonprofit Sector

ABSTRACT

Nonprofit organizations (NPOs) are strategically using their own personal website to present themselves to the public and share information. Despite the potential benefits of enhanced public confidence and trust, reduced operating costs, improved donor decision making, and increased donations, many nonprofit organizations have resisted the adoption of web disclosure. Informed by the literature on information systems (IS) adoption and technological innovation, this study examines the primary factors that influence the adoption and resistance of web disclosure. Our sample consisted of 176 survey responses from an initial group of 3,323 U.S. NPOs. The statistical results indicate that attitude toward disclosure, compatibility of disclosure with current practices, and financial readiness have a positive influence on web disclosure adoption. The findings have implications for research and practice.