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Chen, Jessica Jin Hua

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  • Paper Title: Stakeholder Accountability in the Australian Not-for-Profit Sector
  • Department Affiliation: Department of Accounting and Corporate Governance
  • Supervisor’s Name:
    • Associate Professor Lorne Cummings
    • Doctor Maria Dyball

Purpose:

The PhD project aims to address the key issues in the accountability framework (i.e. to whom organizations account and how organizations account) of not-for-profit (NFP) organizations. The project serves to better understand the sector’s accountability to their stakeholders.

Originality:

The project adds to the existing literature by applying Mitchell, Agle, and Wood (1997) stakeholder salience model into NFP organizations, to investigate managerial perception of the prominence of the various stakeholders.

Key literature/ theoretical perspective:

The Mitchell, Agle, and Wood (1997) stakeholder salience typology identifies stakeholders and determine the salience of stakeholders based on three attributes: power, legitimacy, and urgency.  This framework has been largely applied in the existing literature, and it will be modified and applied in the current project incorporating suggestions in prior studies.

Design/methodology/approach:

Data will be collected by a mail-based survey questionnaire. Factor analysis and regression analysis will be performed to analyze the data.

Research limitations:

The survey approach employed will not be able to capture the dynamism of stakeholder salience, which could be varied from time to time.

Practical and Social implications:

Identifying and prioritizing stakeholders will provide strategic feedback to NFP management on how to better engage with stakeholders in order to address their needs. Results of the study will also shed light on how governments and donors should work with NFPs.

Keywords:

Accountability, not-for-profit, stakeholders, salience