Business Commons^™

Achieving Broadened Accountability In Nonprofit Governance Through Social Competence Within A Community Of Practice, J. Bart Morrison

Management, Marketing, and Organizational Communication Department Faculty Works

The nonprofit sector is challenged by increasing public and stakeholder demands for a Broadened Accountability (BA). Strong expectations for performance accountability now accompany those for fiscal accountability. In response, better concepts of nonprofit accountability and associated practices to achieve it are being developed in the literature. However, knowledge of obstacles to achieving Broadened Accountability and possible paths towards overcoming them has lagged. This paper attempts to stimulate research and contribute to such knowledge by 1) elaborating on the assertion that a central difficulty is found in a pair of perceived governance dilemmas that can drive leaders into either/or choices between …

Achieving Broadened Accountability In Nonprofit Governance, J. Bart Morrison

Management, Marketing, and Organizational Communication Department Faculty Works

Knowledge of obstacles to achieving Broadened Accountability (BA) in the nonprofit sector and possible paths towards overcoming them has lagged. This paper attempts to stimulate research and contribute to such knowledge by exploring the role that a Community of Practice (CoP) can play in avoiding governance dilemmas and developing grounded concepts around how certain relational practices contribute to the formation of a CoP. The study's ethnographic methods recorded and analyzed real-life interactions involving a board chair-CEO pair. The paper presents narrative description of these actions to convey its key contribution - a process model for overcoming obstacles to achieving BA.

Publicness And The Identity Of Public Foundations, Alexandra Williamson, Belinda Luke

The Foundation Review

This article investigates understandings of publicness in the context of public foundations in Australia by examining how perceptions of publicness inform and influence the practice and conduct of those grantmaking foundations. As part of a broader study on perceptions of accountability and identity in Australian foundations, the article provides empirical evidence from interviews with managers and trustees from a diverse group of public foundations suggesting that understandings and applications of two dimensions of publicness were significant: donations, or public money; and grantmaking, or public benefit. Further elements of publicness were expressed around foundations’ visibility and the transparency of their operations. …

Legal Accountability And Nonprofit Governance: An Exploratory Quantitative Study Of Board Member And Executive Knowledge Of Fiduciary Duties, Crystal Trull

Dissertations

United States nonprofits are governed by boards of directors who have legal responsibilities based on the fiduciary duties of care, loyalty, and obedience. Boards, along with the chief executive, are held responsible to fulfill these standards which are designed to hold nonprofits legally accountable to carry out their tax exempt purpose by using organizational resources for the intended purpose, avoid conflict of interest, and ensure compliance. However, despite this weighty responsibility and the voluntary nature of nonprofits, no standardized process exists to educate nonprofit leaders about their legal responsibilities.

While governance is a key area of nonprofit research, there is …

Developing A Framework For Grant Evaluation: Integrating Accountability And Learning, Shelley Scherer

The Foundation Review

Despite broad consensus among foundations on the value of capturing grant outcomes, there is no consensus on what to evaluate and how to define success, which makes it difficult for staff and grantees to navigate and apply multiple interpretations of evaluation “best practices.”

This article presents three questions designed to help foundations develop a framework for grant evaluation that reflects their beliefs about accountability and learning, balances evaluation costs and benefits, acknowledges the diversity of grants within the foundation’s portfolio, and allows their grantees to understand the foundation’s expectations for evaluation reporting.

A key takeaway from this article, drawn from …

Internal Culture, External Impact: How A Change-Making Culture Positions Foundations To Achieve Transformational Change, Amy Celep, Sara Brenner, Rachel Mosher-Williams

The Foundation Review

This article argues that a foundation’s internal culture is critical to achieving large-scale social change, but that efforts to build a change-making culture too often are left out of strategy conversations.

While there is no one culture that suits every foundation, a particular set of characteristics must be present in those that seek large-scale social change: a focus on outcomes, transparency, authenticity, collaboration, racial equity and inclusion, continuous learning, and openness to risk.

This article offers insights into why culture can be challenging for foundations to address and maintain, examines cases of successful culture change at foundations, and offers advice …

Enhancing Funders’ And Advocates’ Effectiveness: The Processes Shaping Collaborative Advocacy For Health System Accountability In South Africa, Barbara Klugman, Waasila Jassat

The Foundation Review

This article describes the roles of five advocacy groups that built collaborative initiatives to address the collapsing health system in South Africa.

The findings presented are based on retrospective reviews of annual reports, organizational evaluations, interviews, and focus group discussions with each of four participating organizations and existing literature on the fifth.

The key findings, for both advocacy groups shaping alliance strategies and for funders, are that flexible funding and a shared value system among groups with diverse capacities, constituencies, and reputational resources is a good approach for enabling adaptive and innovative strategies for holding the public sector accountable.

Accountability In The Church, Professor Ben C Osisioma

Prof Ben Chuka Osisioma

Traditionally, accountability is the obligation to give a reckoning or explanation for one’s actions and responsibilities to a higher authority. However, for the purpose of this paper, we define accountability as the processes through which an organisation makes a commitment to respond to and balance the needs of stakeholders in its decision making processes and activities, and delivers against this commitment. In the church setting accountability involves managing the resources God has entrusted us with, organising for service and mission, and providing programmes to carry out the church’s mandate. The goal is to help people grow in Christ and learn …

Assessing And Advancing Foundation Transparency: Corporate Foundations As A Case Study, Marta Rey-Garcia, Javier Martin-Cavanna, Luis Ignacio Alvarez-Gonzalez

The Foundation Review

· This article explores the mix of forces explaining variability in good-governance standards and practices by charitable foundations.

· A six-drivers framework for explaining improved foundation accountability and transparency is proposed and discussed in the context of a country study. Those drivers are: regulatory pressures, self-regulation, demands for information from donors and other relevant stakeholders, societal pressure derived from scandals, emulation, and third-party assessment.

· A simple tool for assessing foundation transparency internationally is proposed and then applied to corporate, endowed, and fundraising foundations in the U.S. and Spain.

· Foundations’ financial structure compounds with institutional factors to influence the …

The Growth Of Nonprofit Accounting And It's Impact On Human Services, Roger A. Lohmann

Faculty & Staff Scholarship

Changes in nonprofit accounting standards and practices have spearheaded a quiet revolution in financial management practice in social agencies and the delivery of human services during the past three decades. These changes have gone hand-in-glove with other changes in the political arena to dramatically transform the ways in which human services are organized and delivered. At the core of this transition has been the movement from fund to enterprise accounting, together with such larger political developments as the expansion of grant-based relations with government into the performance management environment of purchase of service contracting.

Ngos In China: Issues Of Good Governance And Accountability, Reza Hasmath, Jennifer Yj Hsu

Reza Hasmath

对中国公民社会组织良好治理的研, Reza Hasmath, Jennifer Yj Hsu

Reza Hasmath

Does The Voluntary Standards For Excellence Program Improve Reporting Qualities & Financial Ratios Of Nonprofit Organizations?, Harmony Little

MPA/MPP/MPFM Capstone Projects

Problem Statement

The issue of accountability in the nonprofit sector has increased over the past few years, and along with it, questions about the adequacy of information in the 990 forms filed annually by nonprofits to the IRS. The intent of the 990 form is to provide the public with necessary information to evaluate the performance of a nonprofit; however, a number of studies show that there are significant errors on the 990 returns. At the same time, there has been a rise in nonprofit watchdog groups who use the information available on the 990 forms to calculate nonprofits’ financial …

Identifying The Potential Advantages And Disadvantages Of Creating A Separate Foundation For Development At The University Of Kentucky, David Shellhorse

MPA/MPP/MPFM Capstone Projects

Statement of Issue

The question of whether or not the University of Kentucky should create a legally independent, institutionally related foundation to receive, hold, invest, and administer the private gift support of the University has been an ongoing debate between UK administrators for many years. This study seeks to identify the potential advantages and disadvantages of creating such a foundation by: (1) conducting a qualitative analysis consisting of personal interviews with officials from the University of Kentucky, the University of Louisville, Western Kentucky University, and Murray State University; and (2) conducting a quantitative regression analysis to determine whether or not …