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Cited by 458

The DOI matches its Crossref record; 48 of the 48 references it cites were found in a registry or an index.

Making sense of accountability: Conceptual perspectives for northern and southern nonprofits

Ebrahim, Alnoor·2003·Nonprofit Management and Leadership
DOI 10.1002/nml.29
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Abstract

This article examines the concept of accountability from various disciplinary lenses in order to develop an integrated understanding of the term. Special attention is devoted to principal—agent perspectives from political science and economics. An integrated framework is developed, based on four central observations. (1) Accountability is relational in nature and is constructed through inter‐ and intraorganizational relationships. (2) Accountability is complicated by the dual role of nonprofits as both principals and agents in their relationships with other actors. (3) Characteristics of accountability necessarily vary with the type of nonprofit organization being examined. (4) Accountability operates through external as well as internal processes, such that an emphasis on external oversight and control misses other dimensions of accountability essential to nonprofit organizations. The analysis draws from the experiences of both Northern and Southern nonprofits, that is, organizations based in wealthy industrialized regions of the world (the global North) and those in economically poorer areas (the South).

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Metadata

Authors
Ebrahim, A.
Venue
Nonprofit Management and Leadership
Publisher
Wiley
Published
2003-12
Volume
14
Issue
2
Pages
191-212
ISSN
  • 1048-6682 (ISSN-L)
  • 1542-7854
DOI
10.1002/nml.29
OpenAlex
W2094641504
Cited by
458
References
48
FWCI
12.85
Type
journal article
Language
en
Open access
closed

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