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Article 1
Account Space: How Accountability Requirement Shape Nonprofit Practice.
Benjamin, L. (2008)
Nonprofit and Voluntary Sector Quarterly, 37: 201-223.

Discussion Questions

• How does outcome measurement provide assurances to a grantee that the nonprofit is accountable for the funding provided?
• How can a nonprofit organization use outcome measurement internally?
• What are the implications to a nonprofit that fails to conduct outcome measurement for its programs?

 

Article 2
The Accountability Movement: What’s Wrong With This Theory of Change?
Carman, J. (2010)
Nonprofit and Voluntary Sector Quarterly, 39: 256-274.

Discussion Questions

• What significant events in recent years have led to the need for nonprofit accountability?
• To whom does the nonprofit organization owe accountability and how must they demonstrate it?
• Are current accountability methods working to demonstrate their intended results? Why or why not?

 

Article 3
The Effects of Nonprofit Accountability Ratings on Donor Behavior.
Sloan, M. (2009)
Nonprofit and Voluntary Sector Quarterly, 38: 220-236.

Discussion Questions

• Name two of the organizations currently offering accountability ratings and discuss how they arrive at those ratings.
• Have these nonprofit ratings systems been controversial? Why or why not?
• Where do most donors get their information regarding a particular charity they are considering for a donation?
• How should nonprofits use this information when courting donors and providing accountability to their constituents?

 

Article 3
Accountability Online: Understanding the Web-Based Accountability Practices of Nonprofit Organizations.
Saxton, G., Guo, C. (2011)
Nonprofit and Voluntary Sector Quarterly, 40: 270-295.

Discussion Questions

• Nonprofit sustainability depends on the ability of a nonprofit to ensure accountability and transmit that information to donors and funders. Why is this more important today than ever before?
• Identify and discuss two types of Web-based accountability practices used today by nonprofit organizations.
• In general, how is the Internet changing nonprofit organizational practices?
• How can a nonprofit organization use the Internet to provide financial disclosure?

 

Article 4
A Framework for Assessing the Performance of Nonprofit Organizations
Lee, C., Nowell, B. (2015)
American Journal of Evaluation, 36(3): 299–319.

Discussion Questions

• According to the authors, what factors influence the development of nonprofit measures of performance?
• What nonprofit performance measures did the authors describe in the article’s literature review?

 

Article 5
Nonprofit Organizational Effectiveness: Analysis of Best Practices
Liket, K., Maas, K. (2015)
Nonprofit and Voluntary Sector Quarterly, 44(2): 268–296.

Discussion Questions

• What are the authors’ opinions regarding the use of financial ratios to measure organizational effectiveness?
• What is the authors’ assessment of applying best practices to assess organizational effectiveness?