Social and Behavioral Sciences Commons^™

Financial Accountability In U.S. Nonprofit Organizations, Evangeline Asafor Ngwashi

Walden Dissertations and Doctoral Studies

Financial accountability is a pressing issue in United States NPOs because there is a demand, by donors and the public they serve, to implement clear accountability practices. The purpose of this study was to explore and document the financial oversight and accountability policies and procedures that successful NPOs employ to maintain clear financial accountability practices. The theoretical framework underlining this qualitative phenomenological study was a combination of social construction theory and institutional rational choice theory. The research question was focused on understanding essential financial oversight and accountability policies and procedures that should be designed for NPOs to create and maintain …