Intelligent accountability: an empirical study of the interaction between philanthropic aims, funding decisions and improved outcomes for beneficiaries

Ongoing demand for philanthropic funding, in conjunction with constrained government funding, has prompted calls for measurement of the impact of these services beyond a purely financial realm. In response, some philanthropic Non-Government Funders (NGFs) have sought processes and parsimonious measures of consumer-centred outcomes to reflect often conflicting demands. We examine NGF activities that respond to the need of individuals and the community, often funding needs that are overlooked by government funders. We investigate grant-making mechanisms of an Australian NGF in light of the challenges posed. This organisation provides assistance to children with additional needs; who are ill, disadvantaged, or have a disability, and are not able to obtain essential health related goods or services through government agencies. The expected contribution to Third Sector and accounting literature is recognition of the interactive nature of accountability.