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A Framework for Analyzing Nonprofit Governance and Accountability Policies and Strategies

October 1, 2006

This paper presents a framework for analyzing the sprawling topic of nonprofit governance and accountability. It distinguishes various accountability-generating mechanisms and actors, including the unit-level governing board; government policies aimed at shaping the behavior of governing boards; and a broader, natural demand for accountability, generated by an organizations many stakeholders. The aims of these accountability mechanisms and actors also vary, and include the prevention of theft and fraud; the efficient use of resources; the choice of socially valuable goals; and the effective performance of an organization in service of those goals.This publication is Hauser Center Working Paper No. 33.3. Hauser Working Paper Series Nos. 33.1-33.9 were prepared as background papers for the Nonprofit Governance and Accountability Symposium October 3-4, 2006.

The Simple Analytics of Accountability

October 1, 2006

In this paper, the author offers a schematic that distinguishes the actors, interactions, and dynamics of various accountability relationships. A number of distinctions including those between responsibility and accountability, moral and legal accountability claims, and socially or governmentally generated demand for accountability are offered to assist those working on accountability policies or strategies and who may be struggling with generic conceptions of accountability that conflate all of these elements. This publication is Hauser Center Working Paper No. 33.9. Hauser Working Paper Series Nos. 33.1-33.9 were prepared as background papers for the Nonprofit Governance and Accountability Symposium October 3-4, 2006.

Creating Public Value Through State Arts Agencies

October 1, 2005

Examines how state arts agencies can build public value by strengthening ties to people and to the arts community. Offers guidance on measuring and communicating public value, and cultivating support from policymakers, the arts community, and the public.

The Public Value Scorecard: A Rejoinder and an Alternative to "Strategic Performance Measurement and Management in Non-Profit Organizations"

May 1, 2003

Robert Kaplan's Balanced Scorecard has played an important and welcome role in the nonprofit world as nonprofit organizations have struggled to measure their performance. Many nonprofit organizations have taken both general inspiration and specific operational guidance from the ideas advanced in this important work. Their pioneering efforts to apply these concepts to their own particular settings have added a layer of richness to the important concepts. Given the great contribution of this work to helping nonprofits meet the challenge of measuring their performance, it seems both ungracious and unhelpful to criticize it. Yet, as I review the concepts of the Balanced Scorecard, and look closely at the cases of organizations that have tried to use these concepts to measure their performance, I believe that some systematic confusions arise. Further, I think the source of these confusions lies in the fact the basic concepts of the Balanced Scorecard have not been sufficiently adapted from the private, for-profit world where they were born to the world of the nonprofit manager where they are now being applied. Finally, I think a different way of thinking about nonprofit strategy and linking that to performance measurement exists that is simpler that and more reliable for nonprofit organizations to rely upon. The purpose of this paper is to set out these contrarian ideas. This publication is Hauser Center Working Paper No. 18. The Hauser Center Working Paper Series was launched during the summer of 2000. The Series enables the Hauser Center to share with a broad audience important works-in-progress written by Hauser Center scholars and researchers.

Accountability, Strategy, and International Non-Governmental Organizations

April 1, 2001

Increased prominence and greater influence expose international non-governmental development and environmental organizations (INGOs) to increased demands for accountability from a wide variety of stakeholdersdonors, beneficiaries, staffs, and partners among others. This paper focuses on developing the concept of INGO accountability, first as an abstract concept and then as a strategic idea with very different implications for different INGO strategies. We examine those implications for INGOs that emphasize service delivery, capacity-building, and policy influence. We propose that INGOs committed to service delivery may owe more accountability to donors and service regulators; capacity-building INGOs may be particularly obligated to clients whose capacities are being enhanced; and policy influence INGOs may be especially accountable to political constituencies and to influence targets. INGOs that are expanding their activities to include new initiatives may need to reorganize their accountability systems to implement their strategies effectively. This publication is Hauser Center Working Paper No. 7. The Hauser Center Working Paper Series was launched during the summer of 2000. The Series enables the Hauser Center to share with a broad audience important works-in-progress written by Hauser Center scholars and researchers.

Globalization, NGOs and Multi-Sectoral Relations

July 1, 2000

This paper seeks to make sense of the impact of globalization on nonprofit, nongovernmental organizations. We argue that globalization processes have contributed to the rising numbers and influence of NGOs in many countries, and particularly in the international arena. International NGOs and NGO alliances are emerging as increasingly influential players in international decision-making, and we discuss some of the roles they can be expected to play in the future. We consider whether the emergence of domestic and international NGOs as important policy makers strengthens or weakens the future of democratic accountability, and we suggest several patterns of interaction among civil society, government and business in future governance issues.This publication is Hauser Center Working Paper No. 1. The Hauser Center Working Paper Series was launched during the summer of 2000. The Series enables the Hauser Center to share with a broad audience important works-in-progress written by Hauser Center scholars and researchers.