Financial transparency in non profit organizations-case of Türkiye

With the significant increase in the financial power of nonprofit organizations and the fraud and financial impropriety experienced in nonprofit organizations in Türkiye and around the world, the issues of transparency and accountability in nonprofit organizations have come to the fore. This thesis attempts to determine the organizational internal and external factors that affect the level of financial transparency of tax exemption foundations and public benefits associations in Türkiye. In this context, data were collected through questionnaires and NPO's websites using the content analysis method. Collected data were then analyzed using SPSS. Accordingly, the level of financial transparency of the nonprofit organizations examined was calculated as 29%. It was determined that there is a significant relationship between the financial resource structures, member levels and income of associations and foundations, and the level of financial transparency. Additionally, it was determined that associations and foundations with small budgets, fewer members, and those not employing full-time staff are less financially transparent. Financial transparency levels, income levels, and financial support from international organizations affect the financial transparency levels of nonprofit organizations in a meaningful and positive way. On the other hand, the fact that nonprofit organizations receive support from their founders affects the financial transparency level of these organizations in a meaningful and negative way. In this context, it can be said that organizations with more financial and human resource power have a higher level of financial transparency.