Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 2 of 2

Full-Text Articles in Business

Nonprofit Accountability: Effects Of Subsector On Online Accountability, Ibrahima F. Yaro, Trent A. Engbers Aug 2023

Nonprofit Accountability: Effects Of Subsector On Online Accountability, Ibrahima F. Yaro, Trent A. Engbers

Midwest Social Sciences Journal

Scandals within the nonprofit sector over compensation and management have increased calls for nonprofits to demonstrate accountability. Many organizations have responded by disclosing information online and providing tools that allow web-based interactions with stakeholders. The literature on nonprofits’ online accountability has found that the level of nonprofit online accountability is affected by their size, age, asset, revenue, and location, but hasn’t been examined in terms of how subsector influences online accountability. Through a web-content analysis of fifty-five nonprofits, this research investigated how subsector (arts and culture, education, health, and human services) influences online accountability using a framework of four types …


Dissecting Sauan Sibarrung's Business Plan Credit Union, Selmita Paranoan, Made Sudarma, Roekhudin Roekhudin, Noval Adib Apr 2023

Dissecting Sauan Sibarrung's Business Plan Credit Union, Selmita Paranoan, Made Sudarma, Roekhudin Roekhudin, Noval Adib

The Qualitative Report

This article aims to describe the accountability practiced in credit unions. This study examines formal and informal practices and underlying approaches to accountability to members. Design/methodology/approach, namely with an ethnomethodological approach, this study explores accountability of Credit Union in Indonesia, through interviews and observations with practitioners, management, government, and credit union members, as well as documentation analysis. The results of the study found that Credit Union Sauan Sibarrung prioritizes accountability to members through the actualization of the vision and mission, which is manifested concretely in the preparation of programs (business plans) in the form of mindset transformation through Education and …