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The effects of stakeholder presence in French non-profit organizations’ reports on governance and accountability

Author

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  • Guillaume Plaisance

    (UB - Université de Bordeaux, Institut d'Administration des Entreprises (IAE) - Bordeaux, IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux)

Abstract

The inclusion of stakeholders by the French grassroots volunteer organizations (GVOs) is congruent with their governance and mission. As a result, its positive effects on performance are well known, but those on the disclosure of governance mechanisms and accountability are less well known. This research, thanks to the analysis of reports proposed by the largest French GVOs, highlights the contributions of each of the categories of stakeholders. The presence of beneficiaries is crucial, and that of leaders has more surprising effects. Several theoretical perspectives are thus opened up around stakeholder theory. The instrumental approach, which focuses on the contributions of stakeholders, is to be preferred to the normative approach, which considers that all stakeholders must be integrated into the management of GVOs.

Suggested Citation

  • Guillaume Plaisance, 2022. "The effects of stakeholder presence in French non-profit organizations’ reports on governance and accountability," Post-Print hal-05834958, HAL.
  • Handle: RePEc:hal:journl:hal-05834958
    DOI: 10.3917/mss.033.0075
    as

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