| The environments of nongovernmental organizations (NGOs) have become increasingly complex in recent years, as concern for accountability has increased. With unprecedented NGO growth, increased NGO human service delivery and civil society development, and maturing institutions of philanthropy, the Polish accountability environment is one of high stakes. This empirical study focuses on a current accountability reform initiated by Polish nongovernmental support organizations and examines prevalent approaches to NGO accountability: mandatory and discretionary self-regulation. Despite a paucity of research on self-regulation initiatives, similar reforms are occurring worldwide.; This study seeks to bridge this research gap by employing a conceptual model informed by resource dependence and transfer of training theories. The independent variables expressed in the model are defined generally as: training, resource dependence, leadership, and other perceived influences. The dependent variable is implementation of accountability practices by NGOs. Other exogenous independent variables include organizational factors such as: scope, purpose, and age of organization.; This two-stage mixed-methodology study derived information from a national survey of 918 NGOs in Poland and from in-depth interviews with representatives of five key institutional funders, ten direct service NGOs, and seven nongovernmental support organizations. The survey items used were found to have acceptable levels of reliability.; Training on accountability, funder requirements, adherence to the national NGO charter, and cooperation with NGOs, were predictive and reinforced the model's underlying premise that training and resource dependence predicted implementation of accountability practices. Resource Dependence produced contrasting results. Externally driven funding, such as government, private and foreign assistance funding, showed positive predictiveness. Internally driven funding, such as membership fees and commercial activity, showed negative predictiveness. Linear regression was used to examine study's model; the model was found to explain nearly one-third of the variance associated with implementation of accountability practices.; Qualitative results indicated the existence of alternative conceptualizations of accountability, in which accountability is driven in large part by moral or religious obligations and local constituency needs rather than a predominant orientation to operational matters. An accountability typology is presented, which utilizes an analysis of both process and conceptual elements related to the implementation of accountability practices. |
