An array of large-scale social changes in education, technology, and value orientations has recently fostered dramatic growth in stakeholders' potential to participate in key organizational decision-making processes. The increasing interest, opportunity, and ability of stakeholders to make...

Encouraging organizations to be more open has been a key issue in contemporary debates over nonprofit accountability. However, our understanding of what motivates organizations to the disclosure decision is weak. We aim to enhance our understanding of this critical issue by developing and...