“To be a business and to keep our humanity”

In recent years, the political nature of nonprofit funding has been well established, with research focusing on increased demands for accountability (Eikenberry and Kluver, 2004), difficulties in selecting accountability measures (Reed, Jones, and Irvine, 2005), and the shift from organizational mission that can occur while trying to adhere to funding requirements (Adcroft and Willis, 2005; Parsons and Broadbridge, 2004). This article examines the dynamics between a funder and the nonprofit organizations it funds within an evolving accountability process. Specifically, we use qualitative methods to examine the negotiations between the funder and the nonprofits. Both sides in the funding relationship face tensions as they attempt to work within the constraints of this specific funding regime while trying to maintain their focus on social justice outcomes.     

The cosmopolitan organization — an essay on corporate accountability

Abstract Transnational corporations increasingly seek to present a vision of social responsibility alongside the business vision. This reflects greater awareness of ‘the world as one single place’, of global risk scenarios, and the politics of doing business. There are also demands for greater transparency and accountability in corporate actions by state representatives, grassroots movements and organized consumers. Transnational corporations now aim to be socially responsible and to engage in ‘corporate citizenship’ by adhering to voluntary codes of conduct, social accountability standards, etc. This discourse of corporate accountability is part of a discourse of globality, or ‘globe talk’, a vital component of contemporary world culture, largely produced, diffused, and sustained by organizations with expansive ambitions of regulating global business; transnational corporations, business associations, international organizations, NGOs and INGOs. Awareness of the global nature of trade and capitalism, the associated risk scenarios, and the attempts at approaching something like a humane globalization by the setting up of ethics standards and codes of conduct, may be understood as a particular case of ‘worldism’. This ‘worldism’ is foundational, with universalizing and homogenizing claims. ‘Corporate citizenship’ and ‘accountability’ are therefore treated as a form of organizational culture that involves a particular kind of moral cosmopolitanism.     

Diaspora and development? Nigerian organizations in London and the transnational politics of belonging

Through a particular focus on the politics of belonging, I explore in this article the extent to which London‐based Nigerian organizations perform the progressive role expected of them in globalizing discourses of diaspora and development. The interplay between national and sub‐national, geo‐ethnic visions of belonging and development has fundamental implications for viability of the Nigerian state. In the ways they mobilize identity ‘abroad’ and make transnational interventions at ‘home’, London‐based Nigerian diaspora organizations can reproduce a pervasive and insidiously divisive politics of belonging that is widely seen to undermine the Nigerian project. However, these organizations and their transnational interventions can also transcend the ethnicized boundaries of belonging to articulate and pursue visions of Nigeria's national development. While they are involved in the politics of belonging and the progress of ‘home’ in ways that are clearly much more ambivalent than globalizing discourses of diaspora and development might hope, their potential for contributing to a unified and prosperous Nigeria should not be dismissed.     

What is Negotiated in Negotiated Accountability? The Case of INGOs

This paper discusses the constructivist, negotiated perspective to INGO accountability. According to this perspective, INGO accountability is a process of mutual negotiations between different INGO stakeholders who hold different accountability demands. Acknowledging that this perspective provides a good starting point for a better understanding of INGO accountability, we comment on this conceptualization of INGO accountability. Through an analysis of accountability instruments and procedures, we examine closely how the demands of the INGO’s stakeholders are embedded in particular relationships of accountability which are sustained by particular accountability logics. From this analysis, we point out that, due to the differences that exist between these accountability logics, processes of negotiation are likely to be filled with complex tensions and trade-offs. Moreover, as some accountability logics are much clearer and more compelling than others, a constructivist perspective on INGO accountability does not automatically coincide with an understanding of INGO accountability in which primordial importance is given to the beneficiaries.     

Accountability: New challenges,new forms

Abstract

The general call for more accountability, affecting all western institutions, has reached the communication professionals as well. How can they cope with this new challenge? The danger is that they focus mainly on outcomes, so on performative accountability, whereas decisional accountability, meaning that they are able to explain why they made particular decisions in the process of communication should be a prerequisite, also for quality in performative accountability. Both types of accountability have to go together. The relation with planning approaches is discussed and the ways decisional accountability can be achieved: by ongoing education, internal deliberation or (and this is stressed) external deliberation and examination by external experts.     

Accountability in organizational life: Problem or opportunity for nonprofits?

This article reviews the notion of accountability as an intrinsic experience in daily organizational life and contrasts it with the more traditional construct of accountability as an external control or monitoring device. The concept of “felt responsibility” can provide an opportunity to enhance the effectiveness of nonprofit organizations. Both research and the author's field experiences in nonprofit settings suggest how nonprofit leaders and managers can use felt responsibility to help individuals act with accountability to themselves and to others. The concept of “conversation for accountability” poses a pragmatic opportunity for nonprofits in particular to turn the current environment of finger pointing and aggressive monitoring into an enabling organizational practice that benefits both nonprofit members and their clients or constituencies.     

Accountability and rural development partnerships: a study of Objective 5b EAGGF funding in South West England

Funding for Rural Development Partnerships has signalled a shift in rural policy, towards actively involving the rural population in determining the direction and implementation of change. However, early experience with partnerships has indicated that the funding bodies have retained significant control. One reason for this is that they are constrained by their accountability requirements. Furthermore, with not all members of the partnership accountable to the same degree, the funding bodies bear a significant proportion of the risk of new ventures which can result in conservative decisions. A study of the EAGGF component of an EU Objective 5b Programme in the South West of England highlights the tensions that can arise in a partnership from existing accounting arrangements. The lack of a trusting relationship between state and citizens resulted in excessively formal accountability requirements, creating difficulties for applicants, and producing risk-averse decisions by state administrative bodies. However, the case study demonstrates that through the development of networks, both accountability and thereby project responsibility and risk could be more widely spread, creating opportunities for locally shaped, novel and flexible development.     

Non-formal educator use of evaluation results

Increasing demands for accountability in educational programming have resulted in increasing calls for program evaluation in educational organizations. Many organizations include conducting program evaluations as part of the job responsibilities of program staff. Cooperative Extension is a complex organization offering non-formal educational programs through land grant universities. Many Extension services require non-formal educational program evaluations be conducted by field-based Extension educators. Evaluation research has focused primarily on the efforts of professional, external evaluators. The work of program staff with many responsibilities including program evaluation has received little attention. This study examined how field based Extension educators (i.e. program staff) in four Extension services use the results of evaluations of programs that they have conducted themselves. Four types of evaluation use are measured and explored; instrumental use, conceptual use, persuasive use and process use.Results indicate that there are few programmatic changes as a result of evaluation findings among the non-formal educators surveyed in this study. Extension educators tend to use evaluation results to persuade others about the value of their programs and learn from the evaluation process. Evaluation use is driven by accountability measures with very little program improvement use as measured in this study.Practical implications include delineating accountability and program improvement tasks within complex organizations in order to align evaluation efforts and to improve the results of both. There is some evidence that evaluation capacity building efforts may be increasing instrumental use by educators evaluating their own programs.     

Third-party decision-making under risk as a function of prior gains and losses

Humans typically prefer risky options after incurring a financial loss, while generally preferring safer options after a monetary gain. Oftentimes we do not only make decisions for ourselves but also on behalf of others. In the present study we examine how decision-making on behalf of another person can alter risk preference for mixed gambles with moderate probabilities, as a function of prior monetary gains and losses. Furthermore, we test how the extent of accountability for choices and outcome further may impact these effects. To test this, participants performed a series of trials in which they could either gain or lose money depending on a separate, unrelated, task. Immediately following the respective gain or loss, they decided to either play or pass on a mixed gamble that could either double or eliminate their gain or loss. Importantly, participants decided either (1) for themselves, or (2) on behalf of another participant under outcome accountability, or (3) under full accountability (process and outcome). Results revealed increased risk-taking after incurring a loss as compared to a gain for both Self and Other choices. However, this effect was significantly smaller for choices on behalf of others, in particular when accountability was reduced. The reduced impact of gains and losses on risk behavior on behalf of others are discussed in terms of reduced saliency and subjective value for prior gain/loss contexts, and consequently reduced engagement of affective processes.     

Funding Civil Society? Bilateral Government Support for Development NGOs

Research on the determinants of foreign aid tends to focus on the relationship between donor country priorities and recipient state characteristics, but donors also make decisions about which organizations and programs within countries will receive assistance. Although NGOs increasingly have been recipients of foreign aid, few data are available to investigate which organizations within a given country receive that funding. Donors may prioritize structural characteristics of NGOs or their local ties—or they may seek a combination that blends concern about efficiency and accountability with an interest in developing national civil society. We use original data from Cambodia to explore whether aid is likely to go to managerial organizations (professionalized NGOs and NGOs that utilize modern management tools) or to organizations that are embedded in the domestic context. We argue that managerialism provides legitimacy for NGOs by signaling capacity and accountability to donors, increasing the likelihood of government funding. We argue that local embeddedness also confers legitimacy by aligning community ties and networks to rights-based development, increasing the likelihood of government funding. We find general support for the managerialism argument, but donor agencies do not prioritize direct funding for “indigenous” NGOs—not even among those with high levels of managerialism.     

Is Bigger Really Better?

This study investigates the effect of a capital facilities project on nonprofit financial vulnerability metrics. The author employs a difference‐in‐differences technique to model the relationship between facilities investments and financial vulnerability indicators using data for a matched‐pair sample of nonprofit organizations that invested and did not invest in a facilities project. Overall the findings suggest that investments in facilities are associated with temporary increases in an organization's net assets ratio and decreases in its surplus ratio after a project is completed, and that the costs associated with facilities projects (for example, debt) place strain on nonprofit finances. The study's findings have implications for the financial management of nonprofit organizations, particularly in regard to the associated costs of capital expansion.     

Social Service Research and Religion

Abstract

Development of accountability standards to demonstrate cause and effect relationships are gaining rapid advancement in the field of social sciences. Many governmental agencies, foundations, and other funders have developed approaches that require organizations to utilize science-based programs and incorporate evaluative methods to show improved outcomes and cost benefits to society. This article will examine the need for increased accountability in developing effective interventions by faith-based organizations in the delivery of social service interventions. Recently, there has been a strong movement toward governmental funding for faith-based institutions to provide social services, although there has been inadequate scientific data to demonstrate that approaches implemented are effective in meeting needs or yielding favorable outcomes. Similarly, many faith-based organizations provide innovative and effective programs that could serve as model programs if there was appropriate empirical evidence. This article will discuss how rigorous evaluative approaches such as randomized clinical control trials can produce scientific data on program effectiveness. We will use a case example in the field of drug and alcohol treatment to illustrate these points.     

Board Accountability: Lessons from the Field

Accountability has become a major issue in the nonprofit sector. Numerous external and internal approaches to strengthening performance in this area exist, and many nonprofit boards expect their executives to account foruse of their organizations' resources. However, few boards apply any such expectations to themselves. Qualitative analysis of records from interviews, consultations, and meeting observations with 169 board members of thirty‐four diverse nonprofit organizations revealed six sets of practices that foster board accountability. They include setting clear expectations and standards for the group and for its members, actively using policies regarding conflicts of interests, identifying and staying focused on priorities, maintaining strong two‐way communications directly with constituency groups, conducting assessments of meetings and board performance, and experimenting intentionally with new approaches to their work. The experiences of these boards provide numerous examples of practical steps that others may consider when they seek to increase the value they add to their organizations as well as to strengthen public trust.     

Putting stakeholders’ engagement in the equation: Proposing the integrated network engagement model

Research on engagement and relationships in the public relations literature tends to focus on individual stakeholders’ psychological states or traits. Researchers have not fully considered how stakeholders’ social environments impact their engagement with organizations. To advance theorizing on engagement and relationships, this study considers stakeholders’ social environments by examining the social ties they activate when engaging with an organization. Thus, we propose and examine the Integrated Network Model of Engagement to understand the stakeholder side of engagement. Through an egocentric network survey, we identify multiple sources of influence on indicators and outcomes of engagement, and assess the relationship between engagement indicators and outcomes. Results suggest that stakeholders’ network structures positively associated with indicators of relational engagement and outcomes of engagement, specifically OPR. On the other hand, the composition of stakeholders’ networks consistently had mixed associations with engagement indicators and outcomes. We argue it is critical for public relations scholars to account for these complexities and for practitioners to understand stakeholders’ social environments when attempting to engage them.     

Paying for God’s Work: A Rights-Based Examination of Faith-Based NGOs in Romania

This paper examines issues of democratic accountability as they apply to faith-based organizations cooperating in international developmental efforts, with a specific focus on the freedom of expression rights of nonprofit organizations and the freedom of association rights of their clientele. Child welfare nongovernmental organizations (NGOs) in Romania are used as a case study for examining the issue. The paper begins with a discussion of NGO-government partnerships in service provision in international development, and examines the ethical concerns surrounding church-state separation as applied to nonprofits in the United States and in the context of foreign aid. The literature analysis is complimented by empirical evidence from the Romanian case, using data gathered in a qualitative study exploring the role of NGOs as social service providers and policy advocates. The paper concludes by discussing the particular role that bureaucratic discretion and power plays in protecting the freedom of association rights of clientele in Romania.     

Accounting and the celebration of rationality in human service delivery organizations

Emerging perspectives of control in human service delivery organizations are facilitated by rational accountability formulations whose tenets and assumptions remain basically unquestioned in organizational and accounting literature. This paper critiques the underpinnings of rational accountability formulations and their appropriateness for human service delivery organizations. In turn, a non-rational metaphor of the role of management accounting information is proposed which recognizes uncertainty for what it is rather than assuming the very certainties that cannot be found in the delivery of human services.     

The use of performance measurement in South Carolina nonprofits

Performance measurement is touted by nonprofits as the newest method of ensuring accountability. Knowing the value of the process while having an appreciation for the downside with regard to volume of work can help organizations make more educated decisions about how deeply they want to get involved with performance or outcome measurement. This article provides background information on performance measurement and examples of how it is being used in nonprofit organizations. Next, it presents methods of an exploratory study conducted in South Carolina. Finally, a discussion of results focuses on the effect of outcome measurement on management and funding as well as the need for more in‐depth research.     

Approaches to civil society in authoritarian states: The case of China

Both civil society in China and research on Chinese civil society have developed profoundly over the last three decades. Research on Chinese civil society can be classified into two categories: a structure‐oriented approach and an agency‐oriented approach. Both approaches acknowledge the state's dominant position in restricting the political space for civil society engagement, but they differ in their understanding of state–civil society relations. A key concern within the structure‐oriented approach is to analyze how the autonomy of civil society organizations is shaped by their structural position vis‐à‐vis the state. Agency‐oriented scholars, on the other hand, reject the analytical focus on structural autonomy. Instead, they build on a more nuanced understanding of the authoritarian yet nonmonolithic context in China and analyze how civil society organizations develop specific strategies to be able to operate within their restricted political space. In particular, agency‐oriented scholars have analyzed two ways in which organizations exercise agency: by strategically developing formal or informal ties with state actors and by bringing their engagement into the public sphere to raise awareness and express their voice. What could be further developed in the agency‐oriented approach is, however, a deeper understanding of the political dimensions of civil society agency.     

Social Accountability in Diaspora Organizations Aiding Syrian Migrants

This article presents data from a study of Syrian diaspora organizations providing assistance to conflict‐affected Syrians in Europe, the Middle East, and North America. Using interview data from leaders in four Syrian diaspora non‐profit organizations, this article examines the social mechanisms used to ensure accountability within the challenging environments where the organizations operate. We find that Syrian diaspora organizations benefit from informal social accountability mechanisms that derive from individuals’ social network ties. Personal, social forms of accountability are particularly valuable to these organizations because these mechanisms help circumvent uncertainty and challenges in the operational environment. These findings reflect an important theme in the extant literature on diaspora philanthropy: diaspora members may have an advantage over other actors because of dense personal networks that make them adept at identifying dependable partners and enforcing agreements even in places where banking and legal systems are fragile.     

Governing through accountability: Gendered moral selves and the (im)possibilities of resistance in the neoliberal university

Drawing on Judith Butler's early work on gender as performance and her later work on the ethically accountable subject, this study examines the production of gendered moral subjects under neoliberal governance in contemporary academia. The analysis of 40 semi‐structured in‐depth interviews with postdoc researchers and assistant, associate and full professors in a Belgian university reveals how in academics’ narratives of their ethical relations of (non‐)accountability towards multiple stakeholders, gendered subjects are performed along the heterosexual matrix reproducing the gender binary. The conjunction of gendered and ethical demands imposed through relations of accountability further opens up distinctively gendered possibilities of consent and resistance under neoliberal governance. We advance the extant literature on gender in academia which largely focuses on women's symbolic struggle to (dis)identify with a masculine professional norm. By locating power in the gendered relations of accountability towards multiple others, it re‐conceptualizes gender as an ontological struggle in the constitution of the self as moral along gendered norms. The study rejoins recent scholarship that calls for the recognition and elaboration of a relational ethics by showing how such ethics enables the emergence of open and responsive subjectivities in relations of accountability.