Account Space: How Accountability Requirements Shape Nonprofit Practice

Improving nonprofit accountability in ways that are attentive to what we might consider unique and valuable about how nonprofits address public problems is the challenge at hand

Lehn M. Benjamin

2007

Key concepts

Scholarcy highlights

  • Improving nonprofit accountability in ways that are attentive to what we might consider unique and valuable about how nonprofits address public problems is the challenge at hand
  • This article presents a framework for examining the consequences of accountability systems for nonprofit practice
  • Drawing on empirical findings from three case studies and early sociological work on accounts, the framework considers four questions but makes a distinction between a verification and explanatory accountability process. By making this distinction and clarifying the relationship between these two accountability processes, the proposed framework can be used to identify conflicts between accountability systems and nonprofit practice and to understand how efforts to ensure accountability can spur a change in nonprofit practice, change stakeholder expectations for nonprofits or leave both intact

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