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 organizations 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.
This publication is Hauser Center Working Paper No. 33.3. Hauser Working Paper Series Nos. 33.1-33.9 were prepared as background papers for the Nonprofit Governance and Accountability Symposium October 3-4, 2006.