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本文根据问责方偏好与组织使命的吻合程度和问责方对负责方的强制程度,为非营利组织问责提供了一个新的分类——自我问责、层级问责、社会问责、法令问责。问责成本可以分为狭义实施成本和机会主义成本,其中实施成本随吻合程度或者强制程度的上升而上升,机会主义成本随吻合程度或者强制程度的上升而下降。问责类型的选择和组合主要是一个成本权衡的问题,不同情境的最优问责有匹配的吻合程度和强制程度。
This article provides a new classification for nonprofit accountability based on how well the accountability preferences align with the mission of the organization and the degree of accountability imposed on the responsible party by the accountability party - self-accountability, accountability at different levels, social accountability, statutory Accountability. Accountability costs can be divided into the narrow implementation costs and opportunistic costs, in which the cost of implementation increases with the degree of coherence or coercion and the cost of opportunism with the degree of coherence or coercion increased decline. The selection and combination of accountability types is mainly a question of cost trade-offs. The optimal accountability of different situations has a matching degree of coincidence and a degree of compulsion.