Evaluation of websites from an accountability perspective: Applying to the Portuguese sports federations

The non-profit sector assumes growing relevance in different countries economies, with an increasing demand for services provided by these sector entities. The non-profit sector includes sport federations, with a decisive role in the population’s integration and social development. These entities are obliged to accomplish specific requirements regarding financial information provided and respective quality of disclosure. Consequently, it is important they adopt rules of accountability to provide annual reports with greater transparency and integrity. The present study aims to assess whether the Portuguese sports federations comply with the good practices of accountability, in particular through the disseminating on their websites of relevant information for their stakeholders. The findings point out to a medium degree of global compliance disclosure requirements relating compulsory and optional information, much higher in the first case. Moreover, the overall quality of the disclosed information was found low regarding the overall quality, although higher in terms of usability.