Perceptions of accountability by managers of faith-based social service not-for-profit organisations and forms and methods of reporting used by these organisations to discharge accountability obligations to stakeholders

Over recent decades, there have been calls to improve accountability of not-for-profit organisations (NFPs), particularly faith-based NFPs which are often subject to less onerous reporting requirements under existing legislation. With social service NFPs, the calls have included not only increased reporting of financial and other procedural accountabilities, but also consequential accountabilities, demanding disclosure of the efficiency and effectiveness of such organisations. As a result, measures of effectiveness, such as social impact, have become more widespread.The research reported in this thesis examines the perceptions of accountability by managers of faith-based social service NFPs and, through these perceptions, aims to gain an understanding of why particular forms and methods of reporting are used to satisfy accountability obligations to multiple stakeholders. This interpretive research concentrated on three large faith-based social service NFPs based on the east coast of Australia, with supporting evidence gathered from four smaller organisations in the same sector.Outputs of the research included:ÂStakeholder Model of Faith-based Social Service NFPsÂ' detailing the relationships between an NFP and various stakeholders,ÂSummary of NFP Accountability ReportsâÂ' produced by faith-based social service NFPS, and an ÂEmergent NFP Model of AccountabilityÂ' illustrating how reporting and sanctions operate to satisfy accountability obligations to key stakeholders.Outcomes of the research included the findings that faith-subscribers, whose personal faith aligns with the religious institution, perceive a personal accountability to God and a strong sense of stewardship in respect of their time and talents, whereas non-faith-subscribers are strong supporters of, and believers in the mission and vision of the NFP.