Toward an Integrated Accountability Model for Nonprofit Organizations

@article{Andreaus2014TowardAI,
  title={Toward an Integrated Accountability Model for Nonprofit Organizations},
  author={M. Andreaus and Ericka Costa},
  journal={Advances in Public Interest Accounting},
  year={2014},
  volume={17},
  pages={153-176}
}
Abstract Purpose By contributing to the burgeoning debate regarding “for what” nonprofit organizations should be accountable, this article aims to develop and present an Integrated Accountability Model (IAM) that considers three dimensions of accountability. Methodology/approach After highlighting the limits of conventional accounting for NPOs and reframing the role of profit within them, the article presents a complete literature review on “to whom” and “for what” NPOs have to be… Expand
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