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NONPROFIT ACCOUNTABILITY:
TO WHOM AND FOR WHAT?
AN INTRODUCTION TO THE SPECIAL ISSUE
ALICIA SCHATTEMAN
Northern Illinois University, USA
Nonprofit organizations perform some of the most important functions in
society that support and strengthen communities. They have broad missions and
touch nearly every aspect of our lives. Donors, funders, and the general public
have escalated their demand for information regarding nonproit performance,
and thus demand for nonprofit accountability has also increased. While the
academic study of nonproit organizations is a relatively recent phenomenon,
the explosive growth in the number and variety of nonproits around the world,
the expansion of nonprofit regulation, and the increased financial pressures
necessitate our understanding this complicated accountability environment. The
term accountability does not have a universally accepted deinition; these four
articles examine this concept from different viewpoints and in different contexts.
Key words: Nonproits, Accountability
This special issue of International Review of Public Administration is committed to the
study of accountability in nonproit organizations. Accountability is a term used broadly
but with little agreement on its deinition. Lawry deines accountability as “a willingness
to endure public scrutiny, even an invitation for the public to scrutinize the behaviors of
the organization’s leadership” (1995: 175). The articles in this issue, however, will draw on
different deinitions and contexts, adding to our understanding of the ield. The audience
for this special issue will likely be scholars of the nonprofit field who are interested in
knowing how the term “accountability” is being applied in different contexts. We introduce
the articles in this special issue and how they relate to the broader theme of nonprofit
accountability.
© International Review of Public Administration
2013, Vol. 18, No. 3