RT preprint
T1 ‘Do not let your left hand know what your right hand is doing’ Accountability and information disclosure in a Spanish Catholic charity (1798-1801)
T2 Accountability and information disclosure in a Catholic charity (1798–1801)
A1 Araujo Pinzón, Pedro
A1 Capelo Bernal, María Dolores
A1 Núñez-Nickel, Manuel
A2 Economía Financiera y Contabilidad
K1 Charity
K1 Information disclosure
K1 Catholic doctrine
K1 Businessmen
K1 Physical proximity
K1 Social ties
AB 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.
PB Taylor and Francis Group
SN 1743-7938
YR 2024
FD 2024
LK http://hdl.handle.net/10498/33909
UL http://hdl.handle.net/10498/33909
LA eng
DS Repositorio Institucional de la Universidad de Cádiz
RD 10-nov-2026