Document Type

Article

Publication Date

5-1-2007

Abstract

Strong arguments have been made that traditional definitions of accountability – financial health, internal controls and regulatory compliance – do not fully capture an organization’s performance (Ospina et al, 2002; Behn, 2001; Kearns, 1996). Failures evidenced by multiple breakdowns of accountability in nonprofit organizations have resulted in calls for boards to pursue a broadened level of accountability. There is little or no corresponding guidance in the literature to show how that could be accomplished. This research paper proposes to explore the “how” by adopting the notion of “moves” (Pentland, 1992), which are the verbal and/or nonverbal actions, routines or accomplishments undertaken to turn a problematic event or issue into an unproblematic one. This research into the practices of NPO boards is an attempt at rethinking traditional definitions of accountability in order to aid NPO Board actions. It seeks to empirically identify the nature of concrete “moves” that are made by boards towards gaining a conception of and capacity for broadened accountability. Looking into board “moves” is intended to provide new insights into the multi­dimensional aspects of accountability.

Keywords

nonprofit organizations -- management, accountability, moves, nonprofit organizations, organizational learning, social interaction, structuration theory, relational practice theory, trust and distrust

Rights

© The Author(s). Kelvin Smith Library provides access for non-commercial, personal, or research use only. All other use, including but not limited to commercial or scholarly reproductions, redistribution, publication or transmission, whether by electronic means or otherwise, without prior written permission is strictly prohibited.

Department/Center

Design & Innovation

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