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Building the Knowledge Base of Nonprofit Management:
A Searchable Database
Public reporting: a neglected aspect of nonprofit accountability
Abstract
Nonprofit organizations have a compulsory external accountability
(largely involving financial reporting) to government agencies such as
the Internal Revenue Service and state regulators. They also have a
pragmatic 'must-do' accountability to their funders, clients, and
other obvious stakeholders. But are nonprofits also accountable to the
public at large? If so, how can such accountability be implemented,
given the diffuseness and breadth of the public as an audience? This
article suggests that nonprofits should consider the citizenry as a
stakeholder, if only due to the substantial taxpayer subsidy of the
sector. The theory of public reporting that emerged in public
administration literature beginning in the 1920s and 1930s can be
helpful. Using principles, templates, and examples from public
administration, nonprofit organizations can pursue more vigorous
public reporting as one method to increase citizen confidence in their
activities and in the sector as a whole.
Journal
(2004)
vol15
no2
pages169-185
Categories
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Public Policy, Law, and Ethics
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Law and Taxes
