Advertisement

The Role of Accountability in Fostering Nonprofit Integrity

  • Wolfgang Bielefeld
Chapter
  • 275 Downloads
Part of the Humanism in Business Series book series (HUBUS)

Abstract

This chapter will explore the special nature of integrity in the nonprofit sector and the key role that accountability plays in its attainment. Unless otherwise noted, the discussion draws from the nonprofit sector in the United States. It is expected, though, that most of the discussion will be widely applicable to all nonprofit organizations. Jeavons (2010, p. 188) describes integrity as the fundamental ethical characteristic of nonprofit organizations. Integrity is defined as “honesty writ large” — continuity between appearance and reality, between intention and action, and between promise and performance in every aspect of the organization. Integrity is critical for nonprofit organizations.

Keywords

Nonprofit Organization Nonprofit Sector Internal Revenue Internal Revenue Service Benefit Corporation 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

References

  1. ABA Coordinating Committee on Nonprofit Governance 2005, Guide to nonprofit corporate governance in the wake of Sarbanes-Oxley, Coordinating Committee on Nonprofit Governance, American Bar Association, Chicago.Google Scholar
  2. American Bar Association 1993, Guidebook for directors of nonprofit corporations, Section on Business Law, American Bar Association, Chicago.Google Scholar
  3. Arenson, K.W. 1995, April 4, ‘Former United Way chief guilty in theft of more than $600,000’, New York Times, pp. Al, A22.Google Scholar
  4. Babcock, C.R. 1992, February 20, ‘3 large locals ask United Way about president’s spending’, Washington Post, p. A6.Google Scholar
  5. Benjamin, M. 1990, Splitting the difference: compromise and integrity in ethics and politics, University of Kansas Press, Lawrence.Google Scholar
  6. Bennett, J.T. & DiLorenzo, T.J. 1994, Unhealthy charities: hazardous to your health and wealth, Basic Books, New York.Google Scholar
  7. Bothwell, R.0.2000, ‘Trends in self-regulation and transparency of nonprofits in the U.S.’, The International Journal of Not-For-Profit Law, vol. 2, no. 3, pp. 1–20, viewed 10 January 2012, <http://www.icnl.org/research/journal/vol4issl/art_l.htm>
  8. California Registry of Charitable Trusts, Nonprofit Integrity Act of 2004, viewed 15 April 2012, http://caag.state.ca.us/charities/publications/nonprofit_integrity_act_ nov04.pdf
  9. Collins, J.C. & Porras, J.I. 1996, ‘Building your company’s vision’, Harvard Business Review, September-October, pp. 65–77.Google Scholar
  10. Dede, M.J. 2009, ‘Ethics and nonprofit governance’, AllBusiness.com, viewed 20 January 2012, <http://www.allbusiness.com/society-social-assistance-lifestyle /ethics/13187231-l.html>
  11. Drucker, P.E. 1989, ‘What business can learn from nonprofits’, Harvard Business Review, July-August, pp. 88–93.Google Scholar
  12. Douglas, J. 1987, ‘Political theories of nonprofit organizations’, in Powell, W.W. (ed.), The nonprofit sector: a research handbook, Yale University Press, New Haven, pp. 43–54.Google Scholar
  13. Ebrahim, A. 2010, ‘The many faces of nonprofit accountability’, in Renz D.O. (ed.), The jossey-Bass handbook of nonprofit leadership and management, 3rd edn, Jossey-Bass, San Francisco, pp. 101–22.Google Scholar
  14. Ebrahim, A. & Weisband, B. 2007, Global accountabilities: participation, pluralism, and public ethics, Cambridge University Press, Cambridge.Google Scholar
  15. Fry, R.E. 1995, ‘Accountability in organizational life: problems in opportunity for nonprofits’, Nonprofit Management and Leadership, vol. 6, no. 2, pp. 181–95.CrossRefGoogle Scholar
  16. Gaul, G.M. & Borowski, N.A. 1993, Free ride the tax-exempt economy, Andrews and McMeel, Kansas City.Google Scholar
  17. Gibelman, M. & Gelman, S.R. 2001, ‘Very public scandals: nongovernmental organizations in trouble’, Voluntas: International Journal of Voluntary and Nonprofit Organizations, vol. 12, no. 1, pp. 49–65.CrossRefGoogle Scholar
  18. Glaser, J. S. 1994. The United Way scandal: an insider’s account of what went wrong and why, John Wiley & Sons, New York.Google Scholar
  19. Goodwill Industries International, viewed 20 February 2012, <http://www.goodwill.org/about-us/our-mis sion/>
  20. Guide Star, viewed 10 Februar y 2012, <http://www2.guidestar.org/ Report Or gani zation. aspx?ein=13-1635294#program-list>
  21. Habitat for Humanity of Greater Indianapolis, viewed 20 February 2012, <http://www.indyhabitat.org/learn-about-us/mission-vision-values/>
  22. Heathfield S.M. 2012, ‘Build a strategic framework: mission statement, vision, values’, viewed 12 January 2012, <http://humanresources.about.com/cs/strategic planning 1/a/str ate gicplan. htm >
  23. Hendricks M., Plantz M., & Pritchard K. 2008. ‘Measuring outcomes of United Way-funded programs: expectations and reality’, in Carman J.G. & Fredericks K.A. (eds.), Nonprofits and evaluation: new directions for evaluation, 119, Jossey-Bass, San Francisco, pp. 13–35.Google Scholar
  24. Herman, R.D. 1994, ‘Conclusion: preparing for the future of nonprofit management’, in Herman, R.D. (ed.), The Jossey-Bass handbook of nonprofit leadership and management, Jossey-Bass, San Francisco, pp. 616–26.Google Scholar
  25. Holland, T. 2002, ‘Board accountability: lessons from the field’, Nonprofit management and leadership, 12: 409–28.CrossRefGoogle Scholar
  26. Independent Sector, viewed 20 February 2012, <http://www.independentsector.org/compendium_of_standards>
  27. Indiana Secretary of State, viewed 5 January 2012, <http://www.in.gov/sos /busine ss/2 4 26. htm>.
  28. Internal Revenue Service, viewed 2 February 2012a, <http://www.irs.gov/publications /p557/ch06.html#en_US_2011_publinkl000200494>
  29. Internal Revenue Service, viewed 15 February 2012b, <http://www.irs.gov/charities /charitable/article/0.,id=96099,00.html>
  30. Jeavons, T.H. 1992, ‘When management is the message: relating values to management practice in nonprofit organizations’, Nonprofit Management and Leadership, vol. 2, no. 4, pp. 403–17.CrossRefGoogle Scholar
  31. Jeavons, T.H. 2010, ‘Ethical nonprofit management’, in Renz D.O. (ed.), The Jossey-Bass handbook of nonprofit leadership and management, 3rd edn, Jossey-Bass, San Francisco, pp 178–205.Google Scholar
  32. Kearns, K.P. 1996, Managing for accountability: preserving the public trust in public and nonprofit organizations, Jossey-Bass, San Francisco.Google Scholar
  33. Keating, E.K. 2006, ‘Is it time to address selective disclosure for nonprofit organizations?’ working paper no. 33.7, The Häuser Center for Nonprofit Organizations, Harvard University.Google Scholar
  34. Kopczynski, M.E. & Pritchard, K. 2004, ‘The use of evaluation by nonprofit organizations’, in Wholey J.S., Hatry H.P., & Newcomer, K.E. (eds.), Handbook of practical program evaluation, 2nd edn, Jossey-Bass, San Francisco, pp. 649–69.Google Scholar
  35. Maryland Nonprofits, viewed 5 January 2012, <http://www.marylandnonprofits.org/dnn/Strengthen/Standardsfor Excellence. aspx>
  36. McLaughlin, J.A. & Jordan, G.B. 2004, ‘Using logic models’, in Wholey, J.S., Hatry, H.P., & Newcomer, K.E. (eds.), Handbook of practical program evaluation, 2nd edn, Jossey-Bass, San Francisco, pp. 7–32.Google Scholar
  37. Merriam-Webster (online), definition of accountability, viewed 12 January 2012, <http://merriam-webster.com/dictionary/accountability/>
  38. Miller, B. 1993, January 12, ‘Bracing for big cuts in United Way aid’, Chronicle of Philanthropy, p. 26–28.Google Scholar
  39. Miller, J.L. 2002, ‘The board as monitor of organizational activity: the applicability of agency theory to nonprofit boards’, Nonprofit management and leadership, 12: 429–50.CrossRefGoogle Scholar
  40. Murray, V. ScTassie, B. 1994, ‘Evaluating the effectiveness of nonprofit organizations’, in Herman, R.D. (ed.), The Jossey-Bass handbook of nonprofit leadership and management, Jossey-Bass, San Francisco, pp. 303–24.Google Scholar
  41. Nezhina, T. & Brudney J. 2010, ‘The Sarbanes-Oxley Act: more bark than bite for nonprofits’, Nonprofit and Voluntary Sector Quarterly, vol. 39, no. 2, pp. 275–301.Google Scholar
  42. Ostrower, F. & Stone, M. 2006, ‘Governance: research trends, gaps, and future prospects.’ in Powell, W.W. & Steinberg, R. (eds.), The nonprofit sector: a research Handbook, Yale University Press, Hew Haven, pp. 612–28.Google Scholar
  43. Simross, L. 1992, April 28, ‘Charities in a bind’, Washington Post, p. C5.Google Scholar
  44. Staff 1994, September 17, ‘United Way and Mr. Aramony’ (editorial), Washington Post, p.A14.Google Scholar
  45. Starling, G. 1986, Managing the public sector, 3rd edn., Dorsey Press, Chicago.Google Scholar
  46. Thomas, J.C. 2010, ‘Outcome assessment and program evaluation’, in Renz D.O. (ed.), The jossey-Bass handbook of nonprofit leadership and management, 3rd edn, Jossey-Bass, San Francisco, pp 401–30.Google Scholar
  47. United Way of America, viewed 14 February 2012, <http://liveunited.org/pages /mission-and-goals/>
  48. United Way of America 1996, Measuring program outcomes: a practical approach, United Way of America, Washington, D.C.Google Scholar
  49. Vogel, D. 2006, The Market for virtue: the potential and limits of corporate social responsibility, Brookings Institution Press, Washington, D.C.Google Scholar
  50. Wei-Skillern, J., Austin, J.E., Leonard, H. & Stevenson, H. 2007, Entrepreneur ship in the social sector, Sage, Los Angeles.Google Scholar
  51. Winch, P. 1972, Ethics and action, Routledge & Kegan Paul, London.Google Scholar

Copyright information

© Wolfgang Bielefeld 2013

Authors and Affiliations

  • Wolfgang Bielefeld

There are no affiliations available

Personalised recommendations