Abstract:
The nonprofit sector continues to grow in size, assets, and influence. However, a
critical eye in recent years has brought scrutiny from many stakeholders to the
operations of nonprofit organizations (NPOs). Accountability, transparency, and
ethical behavior are now part of the everyday language of NPO leaders, staff,
volunteers, donors, and board members. This study synthesizes research on a specific
set of guidelines developed by Independent Sector and provides a substantive review
of key concepts and developments related to nonprofit ethics and accountability. The
results should prove useful for NPO staff, stakeholders, regulators, the media, and
others interested in improved governance.