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A Framework for Analyzing Nonprofit Governance and Accountability Policies and Strategies

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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 organization’s 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.

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