Account Space: How Accountability Requirements Shape Nonprofit Practice
Account Space: How Accountability Requirements Shape Nonprofit Practice
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账户空间：问责要求如何塑造非营利实践
DOI：
10.1177/0899764007301288
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发表时间：
2008
影响因子：
2.8
通讯作者：
Lehn M. Benjamin
中科院分区：
文献类型：
--
作者：
Lehn M. Benjamin
改善非营利组织的问责制是该部门面临的最重要的问题之一。改善非营利组织的问责制，关注我们可能认为非营利组织如何解决公共问题的独特和有价值的东西，这是我们面临的挑战。本文提出了一个框架，审查非营利实践的问责制度的后果。该框架借鉴了三个案例研究和早期社会学关于账户的工作的实证结果，考虑了四个问题（即，组织何时提供帐户？账户的用途是什么？这些账户何时被重要的利益相关者接受或拒绝？有什么后果？）但区分了核查和解释性问责过程。通过这种区分和澄清这两个问责过程之间的关系，拟议的框架可以用来确定问责制和非营利组织的做法之间的冲突，并了解如何努力，以确保问责制可以刺激非营利组织的做法的变化，改变利益相关者对非营利组织的期望或保持不变。
Improving nonprofit accountability is one of the most important issues facing the sector. Improving nonprofit accountability in ways that are attentive to what we might consider unique and valuable about how nonprofits address public problems is the challenge at hand. This article presents a framework for examining the consequences of accountability systems for nonprofit practice. Drawing on empirical findings from three case studies and early sociological work on accounts, the framework considers four questions (i.e., When do organizations give accounts? What is the purpose of the account? When are those accounts accepted or rejected by important stakeholders? And with what consequence?) but makes a distinction between a verification and explanatory accountability process. By making this distinction and clarifying the relationship between these two accountability processes, the proposed framework can be used to identify conflicts between accountability systems and nonprofit practice and to understand how efforts to ensure accountability can spur a change in nonprofit practice, change stakeholder expectations for nonprofits or leave both intact.