The broader accountability framework of NPOs should also be explained to boards. It has been suggested, in terms of broader accountability framework, that NPOs are:
- Upwardly accountable to donors.
- Downwardly accountable to their beneficiaries.
- Inwardly accountable to themselves.
- Horizontally accountable to their peers.
Reference
The Board Walk: Good Governance Guide No.1. Recruitment, Orientation and Involvement of Non-profit Board Members. (Page 12). This book can be purchased via our online store. Click here for a copy.
Masaoka, J. (2009) The Best of the Board Cafe: Hands-On Solutions for Non-profit Boards. USA: CompassPoint Nonprofit Services.
