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Why Be Accountable? Exploring Voluntary Accountability of Australian Private Ancillary Funds
Author(s) -
Williamson Alexandra,
Luke Belinda,
Furneaux Craig
Publication year - 2018
Publication title -
australian journal of public administration
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.524
H-Index - 41
eISSN - 1467-8500
pISSN - 0313-6647
DOI - 10.1111/1467-8500.12255
Subject(s) - accountability , typology , voluntary action , business , public relations , exploratory research , qualitative research , subject (documents) , public administration , political science , accounting , sociology , agency (philosophy) , law , library science , anthropology , computer science , social science
The aim of this paper is to consider why Private Ancillary Funds (PAFs), endowed philanthropic foundations with no public reporting requirements, engage in accountability in its various forms. This exploratory, qualitative study reports on perspectives on accountability from 10 semi‐structured interviews with PAF managers and/or trustees from three Australian states. Through the lens of March and Olsen's (2011) logics of action and Karsten's (2015) typology of motivational forms for voluntary accountability, findings show that although logics of appropriateness and consequentiality explain many reasons why PAFs engage in voluntary accountability, some reasons do not fit comfortably within either logic. The findings challenge conceptions embedded in much non‐profit accountability literature that motivations for and purposes of accountability are linked with sustainability and survival. By examining this subset of non‐profit organisations subject to limited regulatory accountability, a clearer understanding of motivations for voluntary accountability is achieved.