Working Paper 33.3: Abstract

A Framework for Analyzing

Nonprofit Governance and Accountability

Policies and Strategies

This paper presents a framework for analyzing the sprawling topic of nonprofit governance and accountability.  It distinguishes various accountability-generating mechanisms and actors, including the unit-level governing board; government policies aimed at shaping the behavior of governing boards; and a broader, natural demand for accountability, generated by an organizations many stakeholders.   The aims of these accountability mechanisms and actors also vary, and include the prevention of theft and fraud; the efficient use of resources; the choice of socially valuable goals; and the effective performance of an organization in service of those goals.