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Organizational accountability struct...
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Lake, Helen Lynn.
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Organizational accountability structures in nonprofit organizations: A case study.
紀錄類型:
書目-語言資料,印刷品 : Monograph/item
正題名/作者:
Organizational accountability structures in nonprofit organizations: A case study./
作者:
Lake, Helen Lynn.
面頁冊數:
272 p.
附註:
Source: Dissertation Abstracts International, Volume: 59-05, Section: A, page: 1662.
Contained By:
Dissertation Abstracts International59-05A.
標題:
Business Administration, Management. -
電子資源:
http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=9835056
ISBN:
0591885832
Organizational accountability structures in nonprofit organizations: A case study.
Lake, Helen Lynn.
Organizational accountability structures in nonprofit organizations: A case study.
- 272 p.
Source: Dissertation Abstracts International, Volume: 59-05, Section: A, page: 1662.
Thesis (D.P.A.)--University of Southern California, 1997.
Internal accountability structures of the American Red Cross (ARC) are the focus of this research. These structures include organizational design, networks, rechartering, and defined roles and responsibilities.
ISBN: 0591885832Subjects--Topical Terms:
626628
Business Administration, Management.
Organizational accountability structures in nonprofit organizations: A case study.
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Thesis (D.P.A.)--University of Southern California, 1997.
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Internal accountability structures of the American Red Cross (ARC) are the focus of this research. These structures include organizational design, networks, rechartering, and defined roles and responsibilities.
520
$a
Conceptual models derived from current literature provide frameworks for and support explanation of the impact of these structures on accountability. Analyses of accountability types (Romzek and Dubnick, 1994) and dual internal systems of nonprofit operations (Mason, 1984) are particularly useful. A wide range of sources covering accountability and structure concepts from fields of organizational behavior and accounting are incorporated into a systems perspective utilizing multiple lenses. These theories and models facilitate understanding of accountability structures within nonprofit organizations.
520
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The ARC and its 1991 policy for restructuring are analyzed. This study is limited to the ARC state and unit levels within California in the context of disaster services. Observation, review of documents and reports, staff at national, regional and state levels based on an internal controls audit questionnaire provide data for analysis. Records of 78 California chapters and inputs from their chairs, executives and numerous disaster services staff are analyzed.
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Findings highlight the impact of structure on accountability. Organizational design creates the patterns of relationships that accomplish accountability. Networks reinforce these relationships. The process of rechartering is an internal ARC mechanism for accountability and provides criteria to promote chapter consistency and reliability. The model created to depict roles and responsibilities of governance and operations considers internal and external aspects of accountability, degree of control, and long-term and short-term aspects of responsibilities. This model then provides the basis for examining accountability flows of the organization.
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A guide for auditors and managers to evaluate internal control structures is offered. Other recommendations include additional study of networking of the boards of directors and executives and whether chapter failures are attributable to executives as individuals or to position, performance, or other factors.
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