| Nonprofit organizations have long played a unique role in American society. Recent high-profile scandals, however, have raised questions regarding the accountability of these organizations to the public. The Eva˙ngelical Council for Financial Accountability (ECFA) represents one attempt to improve the accountability of religious nonprofit organizations through self-regulation.; This study examines the issue of accountability in general and addresses the question of whether self-regulation, as practiced by the ECFA, has resulted in a higher level of accountability among its members than that displayed by other, similar organizations. It also looks at the nature of financial information currently being provided by nonprofit organizations to the public and whether religious organization are more or less accountable than similar secular entities.; The dissertation uses the standards of the ECFA and two secular watchdog organizations, the Better Business Bureau and the National Charities Information Bureau; to measure accountability. It surveyed 400 separate organizations inside and outside the ECFA. Comparisons show that ECFA-style self-regulation was effective, even when religion is factored out of the data. The study includes two important case studies involving recent nonprofit scandals: Jim Bakker and the PTL Club, and New Era Philanthropy. The ECFA's role in helping resolve the New Era situation is also discussed.; The study demonstrates that ECFA members are, in general, more accountable to the public than similar not-for-profit organizations and that self-regulation, as modeled by the ECFA, can be an effective means for improving the level of accountability of this largely unregulated sector. |
