%0 Journal Article 
%A Araujo Pinzón, Pedro
%A Capelo Bernal, María Dolores
%A Núñez-Nickel, Manuel
%T ‘Do not let your left hand know what your right hand is doing’ Accountability and information disclosure in a Spanish Catholic charity (1798-1801)

%D 2024
%@ 1743-7938

%U http://hdl.handle.net/10498/33909
%X This article offers a historical perspective on the factors that influence information disclosure, by examining a Spanish Catholic charity that operated in Cádiz between 1798 and 1801 in an unregulated context. Drawing mainly on stakeholder theory and nonprofit accountability literature, we show that its board members, being experienced businessmen, translated the accountability practices applied in their business contexts to this charity setting. Notwithstanding, when disclosing information, they controlled who received it in order to avoid disclosure-related costs. In addition, they restricted the information revealed regarding givers and poor people because of Catholic doctrine about both secret almsgiving and protection of poor people’s privacy. These restrictions were somewhat counterbalanced by physical proximity and social ties among board members, donors, and beneficiaries.
%K Charity
%K Information disclosure
%K Catholic doctrine
%K Businessmen
%K Physical proximity
%K Social ties
%~ Universidad de Cádiz