The nonprofit sector is challenged by increasing public and stakeholder demands for a Broadened Accountability (BA). Strong expectations for performance accountability now accompany those for fiscal accountability. In response, better concepts of nonprofit accountability and associated practices...

Demands for Broadened Accountability (BA) of nonprofit organizations require that boards achieve a high level of engagement to address important issues properly (Morrison & Salipante, 2007). This paper presents the theoretical basis for boards falling short of such engagement and specifies...