This chapter provides the current debates on nonprofit accountability while also examining the trade-offs inherent in a range of accountability mechanisms. Accountability relationships are complicated by the fact that nonprofits are expected to be accountable to multiple actors: upward to their funders or patrons, downward to clients, and internally to themselves and their missions. Accountability to clients refers primarily to "downward" relationships with groups receiving services, although it may also include communities or regions indirectly impacted by nonprofit programs. These expectations may be broken down into four broad, but far from comprehensive, categories: accountability for finances, governance, performance, and mission. And chief executives are expected to work with boards and staff to align mission, strategy, and performance. The chapter discusses the five broad (but far from comprehensive) types of accountability mechanisms used by nonprofits in practice: reports and disclosure statements, evaluations and performance assessments, industry self-regulation, participation, and adaptive learning.
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