Accountability Theory in Nonprofit Research: Using Governance Theories to Categorize Dichotomies

• Published in: Voluntas (Manchester, England) England), 2023-06, Vol.34 (3), p.585-599
• Main Authors: Pilon, Marc, Brouard, François
• Format: Article
• Language: English
• Subjects: Accountability; Governance; Management; Nonprofit organizations; Political Science; Public interest; Research Papers; Social Policy; Social Sciences; Stakeholders; Theory
• ISSN: 0957-8765; 1573-7888
• DOI: 10.1007/s11266-022-00482-7

Nonprofit accountability research has garnered much attention in recent years, greatly expanding our understanding of the field. Yet, this focus has resulted in a complex and oftentimes fragmented body of research, which has made it difficult to navigate and effectively study nonprofit accountability. To address this concern, this article uses characteristics of accountability and articulates the dynamic interaction between the various accountability dichotomies found in the literature through a theory-based typology. In summary, this article argues that a narrow conception of accountability, focused on resource dependence, public interest and agency theories, can be seen as a functional process (“how”) to meet the imposed requirements (“for what”) of upward principals (“to whom”). In contrast, a broad conception of accountability, focused on stewardship, democratic, and stakeholder theories, can be seen as a strategic process (“how”) to provide information that is based on felt responsibility (“for what”) to downward stakeholders (“to whom”).