Table 3 Constructs, indicators, and loadings.
Constructs and corresponding indicators | Item loading |
|---|---|
Perception of financial transparency | |
It is important to be able to get any financial statement information you want from a not-for-profit organisation. | 0.797 |
The public, in general, has a right to know about everything a not-for-profit organisation does. | 0.824 |
Every member of the public should have complete access to information about not-for-profit organisations. | 0.814 |
Not-for-profit records belong to the public in general, not the not-for-profit organisation. | 0.701 |
Financial transparency is key to fighting fraud by not-for-profit organisations. | 0.726 |
Trust | |
I believe the financial information provided by not-for-profit organisations. | 0.814 |
Not-for-profit organisations do not make false claims. | 0.83 |
I trust not-for-profit organisations to be frank. | 0.826 |
Perceived performance | |
Financial information which provides assurance that the not-for-profit organisation is effective in achieving the results intended | 0.792 |
Financial information which shows that the not-for-profit organisation spends on its agreed objectives | 0.797 |
Financial disclosures which show the net surplus/loss of the not-for-profit organisation (revenue minus loss) | 0.827 |
Financial statement information which has been prepared following accounting standards designed and dedicated to not-for-profit organisations | 0.838 |
Financial information about spending as a percentage of income by the not-for-profit | 0.831 |
Financial information about the cash in minus cash out of the not-for-profit organisation | 0.791 |
Not-for-profit financial statement information which has been prepared in accordance with accounting standards used in the for-profit sector | 0.794 |
