Pattern Analysis of the Corporate Donors' Competency in Evaluating Quality Information from NPOs using Rasch Measurement Model

摘要

Non-profit organizations (NPOs) environment is unique to be studied, especially on the extent of information disclosure. This is because the information asymmetry is greater in non-profits than in corporations. Furthermore, the principal-agent relationship is complicated in NPOs because the existence of two principals - the donor and the beneficiary of NPOs. The donor as the provider of fund/resources and the beneficiary is de facto of residual claimants (owners). The interests of the donors may be on their donations to be used wisely and efficiently on the NPOs programmes and mission. Hence, the objective of this paper is to analyze the pattern of donors' competency in evaluating the quality of information provided by NPOs using the Rasch measurement model. The results showed a good reliability for both item and person measured at 96% and 90% respectively. Next, the result showed three distinct categories of donors' competency in evaluating the importance of disclosure information in the NPOs. hi spite of high reliability instrument, the study established only nineteen items measured was matched for donors with poor competency while expert and moderate donors have no corresponding items. Finally, the study revealed that corporate donors' require items measured with higher difficulties that equivalent with their competency.