Resource-Based Accountability: A Case Study on Multiple Accountability Relations in an Economic Development Nonprofit

Hug, Nina ; Jäger, Urs

In: VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 2014, vol. 25, no. 3, p. 772-796

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    Summary
    In economic development nonprofits, the disparity between the nonprofit's, its donor's and the poor's expectations concerning poverty alleviation has been identified as the main reason for ineffective aid delivery. The study at hand contributes to this discussion by following this question: How do the nonprofit, its donors, the supported SMEs, and the poor refer to the nonprofit's mission of poverty alleviation when negotiating accountability? To answer this question, the study follows the literature on accountability and resource dependency and presents results of an empirical case study on multiple accountability relations between a donor, a development aid nonprofit, its supported SMEs, and the poor living in the environment of the supported SMEs. The results show a pattern we call "resource-based accountability.” This pattern is constituted by the observation that most of the stakeholders tried to meet the expectations of the resource owners with respect to the resource owner's understanding of successful poverty alleviation. Finally, the paper introduces a hypothesis for further studies.