Managing Nonprofit Organizations: The Importance of Transformational Leadership and Commitment to Operating Standards for Nonprofit Accountability. Geer, B. W., Maher, J. K., & Cole, M. T. Public Performance & Management Review, 32(1):51–75, 2008.
Managing Nonprofit Organizations: The Importance of Transformational Leadership and Commitment to Operating Standards for Nonprofit Accountability [link]Paper  abstract   bibtex   
ABSTRACT: Using survey methodology and telephone interviews, this exploratory study proposes a framework for nonprofit leaders to promote accountability in their organizations, an important goal for both management and performance in the nonprofit sector. The study relies on Brody's (2001) four-part construct of organizational accountability (fiscal responsibility, good governance, adherence to mission, and program effectiveness) to examine the issue of promoting accountability in nonprofit organizations. We hypothesize that higher levels of nonprofit accountability are related to higher levels of an organization's commitment to operating standards and to higher levels of transformational leadership as exhibited by the organization's leader. Study results indicate that both predictor variables are positively and significantly related to nonprofit accountability, with transformational leadership being the stronger indicator of accountability. The findings of the study have significant implications for nonprofit managers and for nonprofit organizational performance. ANNOTATION: Through research collected from 85 survey respondents and 6 interviews with non-profit leaders across a variety of sectors in Pennsylvania, authors Geer, Maher and Cole present a proposition which aims to facilitate accountability strategies in non-profit organizations. Their research suggests strong correlations between three major factors found in all successful non-profit organizations: accountability, commitment to operating standards, and transformational leadership, with the latter being the “stronger indicator of accountability.” (68) Geer, Maher and Cole begin by presenting an overview of published research emphasizing the need for accountability in non-profits. The research focuses primarily on non-profit organizations located within the U.S. through the lens of American reporting standards and legislation. The authors then call for the establishment of an evaluation model that goes beyond simply using financial metrics and program evaluations, and instead focuses on two other variables: “a) commitment to operating standards (codes of conduct) and (b) transformational leadership.” (52) After providing concise definitions for terms such as “operating standards” and “transformational leadership,” the authors present the methodology and results of their case study. The accountability of the organizations is measured through the PANO Standards for Excellence (Pennsylvania Association of Nonprofit Organization) developed in 2006, a program that has since been “singled out as one of the leading examples of accountability programs in the country.” (60) Collected data demonstrates positive correlations between organizations willing to implement operating standards and transformational leadership with effective accountability. The concept of accountability is then examined through the lens of Brody’s four main tenets of organizational responsibility. Geer, Maher and Cole conclude with the assertion that the greater the level of commitment to operating standards and transformational leadership, the greater the level of effective accountability associated with the non-profit organization. Although not necessarily reflecting models employed by creative hubs, this paper does present an analysis of evaluation frameworks employed by non-profit organizations across a wide variety of creative and cultural sectors.
@article{geer_managing_2008,
	title = {Managing {Nonprofit} {Organizations}: {The} {Importance} of {Transformational} {Leadership} and {Commitment} to {Operating} {Standards} for {Nonprofit} {Accountability}},
	volume = {32},
	issn = {1530-9576},
	shorttitle = {Managing {Nonprofit} {Organizations}},
	url = {https://www.jstor.org/stable/20447708},
	abstract = {ABSTRACT: Using survey methodology and telephone interviews, this exploratory study proposes a framework for nonprofit leaders to promote accountability in their organizations, an important goal for both management and performance in the nonprofit sector. The study relies on Brody's (2001) four-part construct of organizational accountability (fiscal responsibility, good governance, adherence to mission, and program effectiveness) to examine the issue of promoting accountability in nonprofit organizations. We hypothesize that higher levels of nonprofit accountability are related to higher levels of an organization's commitment to operating standards and to higher levels of transformational leadership as exhibited by the organization's leader. Study results indicate that both predictor variables are positively and significantly related to nonprofit accountability, with transformational leadership being the stronger indicator of accountability. The findings of the study have significant implications for nonprofit managers and for nonprofit organizational performance. 
ANNOTATION: Through research collected from 85 survey respondents and 6 interviews with non-profit leaders across a variety of sectors in Pennsylvania, authors Geer, Maher and Cole present a proposition which aims to facilitate accountability strategies in non-profit organizations. Their research suggests strong correlations between three major factors found in all successful non-profit organizations: accountability, commitment to operating standards, and transformational leadership, with the latter being the “stronger indicator of accountability.” (68) Geer, Maher and Cole begin by presenting an overview of published research emphasizing the need for accountability in non-profits. The research focuses primarily on non-profit organizations located within the U.S. through the lens of American reporting standards and legislation.  The authors then call for the establishment of an evaluation model that goes beyond simply using financial metrics and program evaluations, and instead focuses on two other variables: “a) commitment to operating standards (codes of conduct) and (b) transformational leadership.” (52) After providing concise definitions for terms such as “operating standards” and “transformational leadership,” the authors present the methodology and results of their case study. The accountability of the organizations is measured through the PANO Standards for Excellence (Pennsylvania Association of Nonprofit Organization) developed in 2006, a program that has since been “singled out as one of the leading examples of accountability programs in the country.” (60) Collected data demonstrates positive correlations between organizations willing to implement operating standards and transformational leadership with effective accountability. The concept of accountability is then examined through the lens of Brody’s four main tenets of organizational responsibility. Geer, Maher and Cole conclude with the assertion that the greater the level of commitment to operating standards and transformational leadership, the greater the level of effective accountability associated with the non-profit organization. Although not necessarily reflecting models employed by creative hubs, this paper does present an analysis of evaluation frameworks employed by non-profit organizations across a wide variety of creative and cultural sectors.},
	number = {1},
	urldate = {2021-05-26},
	journal = {Public Performance \& Management Review},
	author = {Geer, Bobbi Watt and Maher, Jill K. and Cole, Michele T.},
	year = {2008},
	keywords = {USA, accountability, business model non-profit (indicator), discourse analysis (method), document analysis (method), economic (indicator), governance, interviews (method), literature review (method), non-profit, operations, qualitative (method), surveys (method)},
	pages = {51--75},
}

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