Accountability is a buzzword in today’s nonprofit society. The press is full of stories detailing the sordid affairs of nonprofit organizations that have betrayed the confidence and trust of the public. What does accountability mean to a nonprofit organization today? What role does the board play in establishing and maintaining this accountability? The purpose of this essay is to explore the current literature on board accountability and recommend a strategy for boards to follow in maintaining their own system of accountability. Three main areas of accountability will be addressed: financial and legal accountability, moral accountability, and outcomes accountability. Self-assessment tools will be reviewed as a means of identifying areas of accountability that a board may need to work on.
Doyle, Lynne M.
"Nonprofit Board Accountability: A Literature Review and Critique,"
SPNA Review: Vol. 1
, Article 3.
Available at: http://scholarworks.gvsu.edu/spnareview/vol1/iss1/3