Purpose: This study aims to examine factors that will help explain how not-for-profit organizations (NFPs) account to stakeholders. Originality: The project adds to the existing literature by linking Mitchell, Agle, and Wood’s (1997) construct of stakeholder salience and Ebrahim’s (2003) framework of accountability mechanisms. It is the first study that combines and tests the relationship of items in these two models. Research limitations/implications: Only one downward accountability mechanism (i.e. participation) was examined in this study. It did not explore the informal mechanisms that NFP employ to account to clients. Further research is also required to examine the sub-groups of each accountability mechanism. Practical and Social implications: The study provides further evidence that NFPs primarily discharge their upward accountability to funders and donors. Also, the government plays a significant role in shaping NFPs’ accountability practices. To enhance NFPs’ downward accountability, clients need to be empowered in the decision making process.
|Number of pages||2|
|Journal||Expo 2012 Higher Degree Research : book of abstracts|
|Publication status||Published - 2012|
|Event||Higher Degree Research Expo (8th : 2012) - Sydney|
Duration: 12 Nov 2012 → 13 Nov 2012
- accountability mechanisms