CONTROL MECHANISMS AND ACCOUNTABILITY CHALLENGES IN NONPROFIT ORGANIZATIONS

摘要

Nonprofit Organizations (NPOs) face numerous challenges in maintaining accountability. The lack of financial accountability creates risks in goal achievement. An environment of accountability positively contributes to the effectiveness and efficiency of operations. We interviewed 22 participants from 6 NPOs in the State of Delaware in our qualitative phenomenological study. We identified themes defining accountability, control mechanisms, and ethics. The greatest challenges affecting control mechanisms include expenditures controls and transparency. The results suggest that while most managers have a high awareness of controls and accountability, smaller NPOs struggle because they lack sufficient resources. The study adds to the understanding of best practices, which could benefit communities in which NPOs operate and encourage accountability to beneficiaries and other stakeholders.