Accountability in French non-profit organizations: between paradox and complexity

Abstract

PurposeThis article examines whether accountability can contribute to the analysis of effectiveness in grassroots voluntary organizations (GVOs) in France.Design/methodology/approachBased on recent studies and stakeholder theory, hypotheses are formulated about the negative link between accountability and financial effectiveness and a positive link between accountability and non-financial effectiveness.FindingsThe findings show that accountability practices are positive determinants of financial indicators (apart from return on assets [ROA]) and employment of people in difficulty. In contrast, the other non-financial indicators are not explained by accountability practices.Research limitations/implicationsThe study points out the complexity and paradoxes surrounding accountability and highlights the risk of insensitivity to it. It thus underlines a specific French situation, close to the risks of myopia linked to accountability. One possible explanation could be the coupling and decoupling mechanisms that allow non-profit organizations (NPOs) to regain power. Given the sometimes-random effects of accountability, producing nuanced theories is necessary, and governance should oscillate between equilibrium and adaptation in the face of stakeholders. Finally, this article introduces the risk of insensitivity of NPOs to accountability (i.e. they act as they wish, regardless of control mechanisms such as accountability).Practical implicationsThis study thus reveals governance dilemmas, which could be solved through less formal, more mission-oriented, more creative and therefore heterodox accountability.Originality/valueThe French context of mistrust of certain managerial approaches and the development of codes of governance based on a disciplinary vision are confronted with a growing and critical literature on accountability in NPOs.

French grassroots volunteer organizations and prospective: Challenges and avenues for nonprofit research

“…First, isomorphism in GVOs remains a fertile subject, both in its negative and potentially positive aspects (nature, origin, motivation, consequences, role of stakeholders, etc.). Second, general research dedicated to accountability and standardization will be relevant, as well as an understanding of the risks that these practices entail, because accountability can be paradoxical and ambiguous (e.g., Plaisance, 2023a) due to the myopia it can create, and because standardization can deny the particularities of GVOs (Lopez-Arceiz et al, 2021). Furthermore, the evaluation of performance and impact in GVOs remains a taboo that could be overcome by studies seeking a comprehensive approach to the limits of GVOs' resources, an adaptation to their identity and at the service of organizations rather than The research agenda echoes that of Barr (2020), dedicated to post-Covid investigation.…”