Accountability and Ethics in Nonprofit Organizations

Living reference work entry

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These definitions describe various aspects of accountability and ethics used in this entry to promote greater understanding of, as well improvement in, the ethical environment and governance of nonprofit (NP) organizations. Some definitions are substantially, or verbatim, from Corbett et al. ( 2016).

A process or rule by which a responsible individual or group is subject to record, report, and/or justify matters occurring under one’s jurisdiction to other stakeholder(s) internal or external to the NP. External stakeholders commonly include the public and government officials.


Value-based norms, rules, or standards of behavior acceptable within, or expected of, NPs.

Fiduciary Duties

The three duties of nonprofit boards commonly reflected in laws across state jurisdictions: the duty of care, the duty of loyalty, and the duty of obedience.

Internal Controls

Refer to all NP governance procedures and processes,...

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Copyright information

© Springer International Publishing AG 2017

Authors and Affiliations

  1. 1.Retired State RegulatorAlbanyUSA