ACCOUNTABILITY AND THE PUBLIC INTEREST IN THE NONPROFIT SECTOR: A CONCEPTUAL FRAMEWORK

摘要: In all parts of the world, nonprofit organizations are under increasing pressure to demonstrate their congruence with public interest. Even though sector’s operation has been traditionally associated virtues such as social capital, democracy, civic culture, and integration, in recent years required prove that interest orientation still remains case. As stated by Brody (2002, p. 472), ‘the claims exist for Connoly Hyndman, 2003 good no longer taken on faith’. Hence, managers increasingly credibly commitment through use effective accountability mechanisms. However, designing mechanisms requires addressing two fundamental questions, ‘accountability whom?’ what?’ (Stone Ostrower, 2007, 423). Lack clarity both these questions highlights absence blueprints or even general guidelines how should be designed implemented. Indeed, relevant literature emphasizes highly political contingent nature accountability. The question implies need reconciling expectations multiple stakeholders, regulators, donors, managers, clients (e.g., Brown Gaughlin, 2009). Moore (2001) recommend managerial implementation depend specific stakeholder constellations various nonprofits, rather than any universal definition is paralleled objective measure organizational effectiveness, emphasized scholars arguing from constituency perspective (Herman Renz, 1999).