Accountability of Nonprofit Organizations to Beneficiaries
This study focused on certified nonprofit organizations in Japan and investigated the accountability of nonprofit organizations to their beneficiaries. The survey results showed that more than half （55.9%） of the certified NPOs recognize the beneficiaries as the targets of their accountability. As f...
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| Published in | Accounting Progress Vol. 2024; no. 25; pp. 55 - 72 |
|---|---|
| Main Authors | , , |
| Format | Journal Article |
| Language | Japanese |
| Published |
Japan Accounting Association
2024
日本会計研究学会 |
| Subjects | |
| Online Access | Get full text |
| ISSN | 2189-6321 2435-9947 |
| DOI | 10.34605/jaa.2024.25_55 |
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| Abstract | This study focused on certified nonprofit organizations in Japan and investigated the accountability of nonprofit organizations to their beneficiaries. The survey results showed that more than half （55.9%） of the certified NPOs recognize the beneficiaries as the targets of their accountability. As for the contents that certified nonprofit organizations emphasize in their explanations to beneficiaries, 75.7% of the respondents answered that the specifics of their work activities were the most important, and 68.9% of the respondents answered that written explanations of their achievements and status were the most important means of explanation. The results of the analysis on the factors that determine how accountability is fulfilled showed that the area of activity and whether the beneficiaries are perceived as accountability recipients tend to influence the content and means of explanation. On the other hand, there was no evidence that the size of the organization had an effect on how accountability to the beneficiaries was fulfilled. |
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| AbstractList | This study focused on certified nonprofit organizations in Japan and investigated the accountability of nonprofit organizations to their beneficiaries. The survey results showed that more than half （55.9%） of the certified NPOs recognize the beneficiaries as the targets of their accountability. As for the contents that certified nonprofit organizations emphasize in their explanations to beneficiaries, 75.7% of the respondents answered that the specifics of their work activities were the most important, and 68.9% of the respondents answered that written explanations of their achievements and status were the most important means of explanation. The results of the analysis on the factors that determine how accountability is fulfilled showed that the area of activity and whether the beneficiaries are perceived as accountability recipients tend to influence the content and means of explanation. On the other hand, there was no evidence that the size of the organization had an effect on how accountability to the beneficiaries was fulfilled.
本研究は，日本の認定NPO法人に焦点を当て，非営利組織が受益者に対して果たす説明責任について調査した。調査の結果，受益者を説明責任を果たす相手として認識している認定NPO法人は55.9％と半数以上だった。また，認定NPO法人が受益者に対する説明において重視する内容については業務活動の具体的内容が75.7％で最も多く，重視する説明手段としては成果や状況を説明する文章が68.9％で最も多かった。受益者への説明責任の果たし方を規定する要因として，組織の活動領域，組織の規模，受益者に対する認識を考え，これらの要因が受益者への説明内容や説明手段に影響を与えているかを検証した。分析の結果，活動領域によって受益者に対する説明内容や説明手段の中で重視するものが変わることが判明した。それに加えて，受益者を説明責任を果たす相手として認識している場合には説明内容や説明手段が充実する傾向があることが示された。その一方で，組織の規模が受益者に対する説明責任の果たし方に影響を与えているという証拠は得られなかった。 This study focused on certified nonprofit organizations in Japan and investigated the accountability of nonprofit organizations to their beneficiaries. The survey results showed that more than half （55.9%） of the certified NPOs recognize the beneficiaries as the targets of their accountability. As for the contents that certified nonprofit organizations emphasize in their explanations to beneficiaries, 75.7% of the respondents answered that the specifics of their work activities were the most important, and 68.9% of the respondents answered that written explanations of their achievements and status were the most important means of explanation. The results of the analysis on the factors that determine how accountability is fulfilled showed that the area of activity and whether the beneficiaries are perceived as accountability recipients tend to influence the content and means of explanation. On the other hand, there was no evidence that the size of the organization had an effect on how accountability to the beneficiaries was fulfilled. |
| Author | Fujino, Masafumi Shirinashihama, Yoshitaka Inoue, Keita |
| Author_FL | 井上 慶太 尻無濱 芳崇 藤野 雅史 |
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| Author_xml | – sequence: 1 fullname: Inoue, Keita organization: Tokyo Keizai University – sequence: 1 fullname: Fujino, Masafumi organization: Nihon University – sequence: 1 fullname: Shirinashihama, Yoshitaka organization: Kanagawa University |
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| DocumentTitleAlternate | 非営利組織の受益者に対する説明責任 質問票調査による規定要因の分析 |
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| References | Unerman, J. and B. O’Dwyer. 2006. On James Bond and the importance of NGO accountability. Accounting, Auditing and Accountability Journal 19（3）: 305-318. 大倉正幸・鎌倉稔成．2011．「小標本かつ応答変数発現確率が高い場合のロジスティック回帰モデルにおける回帰パラメータの検定法」『応用統計学』40（1）: 41-51. Agyemang, G., M. Awumbila and B. O’Dwyer. 2009. A critical reflection on the use of focus groups as a research method: lessons from trying to hear the voices of NGO beneficiaries in Ghana. Social and Environmental Accountability Journal 29（1）: 4-16. Connolly, C. and N. Hyndman. 2017. The donor-beneficiary charity accountability paradox: a tale of two stakeholders. Public Money and Management 37（3）: 157-164. Wellens, L. and M. Jegers. 2011. Beneficiaries’ participation in nonprofit organizations: a theory-based approach. Public Money & Management 31（3）: 175-182. Awio, G., D. Northcott and S. Lawrence. 2011. Social capital and accountability in grass-roots NGOs. The case of the Ugandan community-led HIV/AIDS initiative. Accounting, Auditing and Accountability Journal 24（1）: 63-92. Connolly, C. and M. Kelly. 2020. Annual reporting by social enterprise organizations: “legitimacy surplus” or reporting deficit? Accounting, Auditing and Accountability Journal 33（8）: 1997-2025. O’Dwyer, B. and J. Unerman. 2010. Enhancing the role of accountability in promoting the rights of beneficiaries of development NGOs. Accounting and Business Research 40（5）: 451-471. Kingston, K.L., C. Furneaux, L. de Zwaan and L. Alderman. 2020. From monologic to dialogic: Accountability of nonprofit organizations on beneficiaries’ terms. Accounting, Auditing and Accountability Journal 33（2）: 447-471. Najam, A. 1996. NGO Accountability: a conceptual framework. Development Policy Review 14（4）: 339-353. Wickham H, R. François, L. Henry, L. Müller and D. Vaughan. 2023. dplyr: A Grammar of Data Manipulation. R package version 1.1.2, https://github.com/tidyverse/dplyr O’Leary, S. 2017. Grassroots accountability promises in rights-based approaches to development: the role of transformative monitoring and evaluation in NGOs. Accounting Organizations and Society 63: 21-41. 馬場英朗．2013．『非営利組織のソーシャル・アカウンティング：社会価値会計・社会性評価のフレームワーク構築に向けて』日本評論社. R Core Team. 2023. R: A Language and Environment for Statistical Computing. R Foundation for Statistical Computing, Vienna, Austria Anthony, R.N. and D. W. Young. 2003. Management Control in Non Profit Organizations. 7th Edition, McGraw-Hill/Irwin, New York. Samkin, G. and A. Schneider. 2010. Accountability, narrative reporting and legitimation: the case of a New Zealand public benefit entity. Accounting, Auditing and Accountability Journal 23（2）: 256-289. Wen, L., H. Yang, D. Bu, L. Diers and H. Wang. 2018. Public accounting vs private accounting, career choice of accounting students in China. Journal of Accounting in Emerging Economics 8 （1）: 124-140. Ebrahim, A. 2003. Accountability in practice: mechanisms for NGOs. World Development 31（5）: 813-829. Heinze G., M. Ploner, L. Jiricka and G.,Steiner. 2023. logistf: Firth’s Bias-Reduced Logistic Regression. R package version 1.26.0, https://cemsiis.meduniwien.ac.at/en/kb/science-research/software/statistical-software/firth-correction/. Saxton, G.D. and C. Guo. 2011. Accountability online: understanding the web-based accountability practices of nonprofit organizations. Nonprofit and Voluntary Sector Quarterly 40（2）: 270-295. Yasmin, S. and C. Ghafran. 2021. Accountability and legitimacy of non-profit organizations: Challenging the current status quo and identifying avenues for future research. Financial Accountability and Management 37（4）: 399-418. Ebrahim, A. 2016. The many faces of nonprofit accountability. in Renz, D.O., and Herman, R.D. eds. 2016. The Jossey-Bass Handbook of Nonprofit Leadership and Management, 4th ed. John Wiley & Sons, Inc. Revelle, W. 2023. psych: Procedures for Psychological, Psychometric, and Personality Research. Northwestern University, Evanston, Illinois. Kingston, K.L., C. Furneaux, L. de Zwaan and L. Alderman. 2023. Avoiding the accountability ‘sham-ritual’: An agonistic approach to beneficiaries’ participation in evaluation within nonprofit organisations. Critical Perspectives on Accounting, 92: 102261. Ebrahim, A. 2010. The many faces of nonprofit accountability. in Renz, D.O., and Herman, R.D. eds. 2010. The Jossey-Bass Handbook of Nonprofit Leadership and Management, 3rd ed. John Wiley & Sons, Inc. Agyemang, G., B. O’Dwyer and J. Unerman. 2019. NGO accountability: retrospective and prospective academic contributions. Accounting, Auditing and Accountability Journal 32（8）: 2353-2366. Dixon, R., J. Ritchie and J. Siwale. 2006. Microfinance: accountability from the grassroots. Accounting, Auditing & Accountability Journal 19（3）: 415-427. O’Dwyer, B. and J. Unerman. 2008. The paradox of greater NGO accountability: a case study of Amnesty Ireland. Accounting, Organizations and Society 33（7）: 801-824. |
| References_xml | – reference: Kingston, K.L., C. Furneaux, L. de Zwaan and L. Alderman. 2023. Avoiding the accountability ‘sham-ritual’: An agonistic approach to beneficiaries’ participation in evaluation within nonprofit organisations. Critical Perspectives on Accounting, 92: 102261. – reference: O’Dwyer, B. and J. Unerman. 2008. The paradox of greater NGO accountability: a case study of Amnesty Ireland. Accounting, Organizations and Society 33（7）: 801-824. – reference: Unerman, J. and B. O’Dwyer. 2006. On James Bond and the importance of NGO accountability. Accounting, Auditing and Accountability Journal 19（3）: 305-318. – reference: Awio, G., D. Northcott and S. Lawrence. 2011. Social capital and accountability in grass-roots NGOs. The case of the Ugandan community-led HIV/AIDS initiative. Accounting, Auditing and Accountability Journal 24（1）: 63-92. – reference: Kingston, K.L., C. Furneaux, L. de Zwaan and L. Alderman. 2020. From monologic to dialogic: Accountability of nonprofit organizations on beneficiaries’ terms. Accounting, Auditing and Accountability Journal 33（2）: 447-471. – reference: Najam, A. 1996. NGO Accountability: a conceptual framework. Development Policy Review 14（4）: 339-353. – reference: Agyemang, G., M. Awumbila and B. O’Dwyer. 2009. A critical reflection on the use of focus groups as a research method: lessons from trying to hear the voices of NGO beneficiaries in Ghana. Social and Environmental Accountability Journal 29（1）: 4-16. – reference: Wickham H, R. François, L. Henry, L. Müller and D. Vaughan. 2023. dplyr: A Grammar of Data Manipulation. R package version 1.1.2, https://github.com/tidyverse/dplyr – reference: O’Dwyer, B. and J. Unerman. 2010. Enhancing the role of accountability in promoting the rights of beneficiaries of development NGOs. Accounting and Business Research 40（5）: 451-471. – reference: Wellens, L. and M. Jegers. 2011. Beneficiaries’ participation in nonprofit organizations: a theory-based approach. Public Money & Management 31（3）: 175-182. – reference: Anthony, R.N. and D. W. Young. 2003. Management Control in Non Profit Organizations. 7th Edition, McGraw-Hill/Irwin, New York. – reference: R Core Team. 2023. R: A Language and Environment for Statistical Computing. R Foundation for Statistical Computing, Vienna, Austria – reference: Yasmin, S. and C. Ghafran. 2021. Accountability and legitimacy of non-profit organizations: Challenging the current status quo and identifying avenues for future research. Financial Accountability and Management 37（4）: 399-418. – reference: Revelle, W. 2023. psych: Procedures for Psychological, Psychometric, and Personality Research. Northwestern University, Evanston, Illinois. – reference: Ebrahim, A. 2010. The many faces of nonprofit accountability. in Renz, D.O., and Herman, R.D. eds. 2010. The Jossey-Bass Handbook of Nonprofit Leadership and Management, 3rd ed. John Wiley & Sons, Inc. – reference: Heinze G., M. Ploner, L. Jiricka and G.,Steiner. 2023. logistf: Firth’s Bias-Reduced Logistic Regression. R package version 1.26.0, https://cemsiis.meduniwien.ac.at/en/kb/science-research/software/statistical-software/firth-correction/. – reference: Dixon, R., J. Ritchie and J. Siwale. 2006. Microfinance: accountability from the grassroots. Accounting, Auditing & Accountability Journal 19（3）: 415-427. – reference: Wen, L., H. Yang, D. Bu, L. Diers and H. Wang. 2018. Public accounting vs private accounting, career choice of accounting students in China. Journal of Accounting in Emerging Economics 8 （1）: 124-140. – reference: Saxton, G.D. and C. Guo. 2011. Accountability online: understanding the web-based accountability practices of nonprofit organizations. Nonprofit and Voluntary Sector Quarterly 40（2）: 270-295. – reference: 大倉正幸・鎌倉稔成．2011．「小標本かつ応答変数発現確率が高い場合のロジスティック回帰モデルにおける回帰パラメータの検定法」『応用統計学』40（1）: 41-51. – reference: Connolly, C. and M. Kelly. 2020. Annual reporting by social enterprise organizations: “legitimacy surplus” or reporting deficit? Accounting, Auditing and Accountability Journal 33（8）: 1997-2025. – reference: Connolly, C. and N. Hyndman. 2017. The donor-beneficiary charity accountability paradox: a tale of two stakeholders. Public Money and Management 37（3）: 157-164. – reference: O’Leary, S. 2017. Grassroots accountability promises in rights-based approaches to development: the role of transformative monitoring and evaluation in NGOs. Accounting Organizations and Society 63: 21-41. – reference: Ebrahim, A. 2016. The many faces of nonprofit accountability. in Renz, D.O., and Herman, R.D. eds. 2016. The Jossey-Bass Handbook of Nonprofit Leadership and Management, 4th ed. John Wiley & Sons, Inc. – reference: Samkin, G. and A. Schneider. 2010. Accountability, narrative reporting and legitimation: the case of a New Zealand public benefit entity. Accounting, Auditing and Accountability Journal 23（2）: 256-289. – reference: Agyemang, G., B. O’Dwyer and J. Unerman. 2019. NGO accountability: retrospective and prospective academic contributions. Accounting, Auditing and Accountability Journal 32（8）: 2353-2366. – reference: 馬場英朗．2013．『非営利組織のソーシャル・アカウンティング：社会価値会計・社会性評価のフレームワーク構築に向けて』日本評論社. – reference: Ebrahim, A. 2003. Accountability in practice: mechanisms for NGOs. World Development 31（5）: 813-829. |
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| SubjectTerms | Accountability Beneficiary Nonprofit Organizations Questionnaire Survey 受益者 説明責任 質問票調査 非営利組織 |
| Title | Accountability of Nonprofit Organizations to Beneficiaries |
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