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Accountability in Nonprofit Sector

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Encyclopedia of Sustainable Management
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Synonyms

CSR in nonprofit sector; Liability in nonprofit sector; Responsibility in nonprofit sector; Transparency in nonprofit sector

Definition

Accountability in nonprofit sector concerns an articulated assessment of global and overall consistency inherent in the following key elements:

  1. (a)

    Transparent use of financial and nonfinancial resources.

  2. (b)

    Correctness of management and governance.

  3. (c)

    Adequacy and conformity between actions and objectives.

  4. (d)

    Clear communication of the results achieved.

In essence, it is intended to refer to the application of the concept of accountability to the nonprofit sector. If the generic term accountability is very multifaceted, as it is highly debated and chameleon-like (Mulgan 2000; Messner 2009), it is even more complex and profound when referring to nonprofit institutions (NPIs) (Rademacher and Remus 2017). In fact, it presents an evident versatility, being able to represent a principle, a duty, a system, a process, a mechanism, a set of tools...

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Correspondence to Renato Civitillo .

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Civitillo, R. (2020). Accountability in Nonprofit Sector. In: Idowu, S., Schmidpeter, R., Capaldi, N., Zu, L., Del Baldo, M., Abreu, R. (eds) Encyclopedia of Sustainable Management. Springer, Cham. https://doi.org/10.1007/978-3-030-02006-4_704-1

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  • DOI: https://doi.org/10.1007/978-3-030-02006-4_704-1

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