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31 Nonprofit & Voluntary Sector Q. 5 (2002)

handle is hein.journals/npvolsq31 and id is 1 raw text is: ARTICLES Negotiating Accountability: Managerial Lessons From Identity-Based Nonprofit Organizations Sonia Ospina New York University William Diaz University of Minnesota James F. O'Sullivan New York University This article explores the emerging conceptualization of accountability in nonprofit orga- nizations. This definition broadens traditional concerns with finances, internal controls, and regulatory compliance. The authors explore how the top-level managers of 4 identity- based nonprofit organizations (IBNPs) faced accountability and responsiveness chal- lenges to accomplish their mission. The organization-community link was the core rela- tionship in their accountability environment, helping the IBNP managers achieve what the literature calls negotiated accountability. The managers favored organizational mechanisms to sustain this relationship in the midst of the accountability demands they experienced daily. Communication with the primary constituency tended to drive the organization's priorities and programs, helped managers find legitimate negotiation tools with other stakeholders, and helped develop a broader notion of accountability. The authors discuss the implications of these findings for other nonprofit organizations and propose questions to further clarify the concepts of broad accountability, negotiated accountability, and the link between accountability and responsiveness in nonprofits. In a world in which diversity, globalization, and technology are changing the environment in which all organizations function, there is a growing sense that accountability in nonprofit organizations must be considered in its broadest terms (Fry, 1995). These evolving definitions suggest that the widest range of stakeholders expect to be-and should be-involved in all facets of an Nonprofit and Voluntary Sector Quarterly, vol. 31, no. 1, March 2002 5-31 @ 2002 Sage Publications 5

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