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Combining Practice and Theory to Improve Nonprofit Accountability and Governance
Session III
Chair/Moderator: Kevin Kearns, University of Pittsburgh, Graduate School of Public and International Affairs
Practicing Broadened Understandings of Nonprofit Accountability.
Paper 1. Frederick O. Udochi
Where Was The Board? A "Moves"-Based Approach to Improving Nonprofit Organizational Accountability.
Strong arguments have been made that traditional definitions of accountability – financial health, internal controls and regulatory complia– do not fully capture an organization's performance (Ospina et al, 2002; Behn, 2001; Kearns, 1996). Failures evidenced by multiple breakdowns of accountability in nonprofit organizations have resulted in calls for boards to pursue a broadened level of accountability. There is little or no corresponding guidance in the literature to show how that could be accomplished. This research paper proposes to explore the "how" by adopting the notion of "moves" (Pentland, 1992), which are the verbal and/or nonverbal actions, routines or accomplishments undertaken to turn a problematic event or issue into an unproblematic one. This research into the practices of NPO boards is an attempt at rethinking traditional definitions of accountability in order to aid NPO Board actions. It seeks to empirically identify the nature of concrete "moves" that are made by boards towards gaining a conception of and capacity for broadened accountability. Looking into board "moves" is intended to provide new insights into the multi-dimensional aspects of accountability.
Discussant: Brian F. Broadbent, President & CEO, Business Volunteers Unlimited (BVU)
Paper 2. J. Bart Morrison & Paul Salipante
Governance for Broadened Accountability: Blending Deliberate and Emergent Strategizing.
The nonprofit sector is challenged by increasing public and stakeholder demands for a broadened accountability. Strong expectations for performance accountability now accompany those for fiscal accountability. In response, better concepts of nonprofit accountability are being developed in the literature. However, knowledge of governance practices that can achieve broadened accountability has lagged. This paper attempts to stimulate research and contribute to such knowledge by 1) synthesizing concepts of accountability presented by Behn (2001), Kearns (1996), and Boland & Schultze (1996) into two categories – rule-based and negotiable accountability; 2) developing grounded concepts concerning the practice of governance by nonprofit leaders; and 3) exploring the inter-relationships of the previously discrete concepts of deliberate strategy, emergent strategy, and accountability. The study's ethnographic methods recorded and analyzed real-life interactions involving a board chair-chief executive officer pair. The paper presents a detailed narrative description of these actions, to convey its key concept, blended strategizing, and to provide stimulus for new practice by leaders in governance situations.
Discussants: Joel Fox, Executive Vice President, The Mandel Foundation
Enid Rosenberg, Board Chair, Menorah Park
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