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Control Mechanisms And Accountability Challenges In Nonprofit Organizations

Author

Listed:
  • Fabian A. Baapogmah
  • Roger W. Mayer
  • Wen-Wen Chien
  • Abolasade Afolabi

Abstract

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

Suggested Citation

  • Fabian A. Baapogmah & Roger W. Mayer & Wen-Wen Chien & Abolasade Afolabi, 2015. "Control Mechanisms And Accountability Challenges In Nonprofit Organizations," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 9(1), pages 27-38.
    • Handle: RePEc:ibf:gjbres:v:9:y:2015:i:1:p:27-38
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    References listed on IDEAS

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    More about this item

    Keywords

    Nonprofit; Accountability; Control Mechanism; Transparency; Ethics;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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