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How financial accountability affects NPO fundraising strategy by Mind Map: How financial accountability affects NPO fundraising strategy
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How financial accountability affects NPO fundraising strategy

Ideas and topics for my MBA thesis on Non Profit Financial accountability and what affect that has on fundraising strategy,

Financial accountability in Musuems

Income related

Expenditure related


Intellectual capital

Information economy

We are in an information economy, no longer industrial production, and especially in NPO sector, profit is not the end goal. Kong 2008

Read Ghobadian 2008 for history of strategy

The notion of competition, is this used/appropriate?

Tacit and Explicit knowledge

Dhanaraj, 2004

Network effects of strategy and environment

how the network of relationships an org has with others in it;s sphere of influence shape and define it;s strategy Hakansson 2005

Professionalisation of Museum industry

Isomorphism, following DIMaggio and Powell 1983


NPM and new public reform movement.

NPM affects strategy, and accountability. Raising the baseline expectations for both.

Styles of Accountability

What frame of mind the two people are in when they are accounting. Benefits / cost style for example. Ahrens 1996 A more practical definition is given and explored in Benjamin 2008, when looking at the two types of accountability process.

Accountability and external context

How accountability between two parties is dependent on the acceptance of common (legitimate) standards and practices which are met or missed. With consequences (or a change in acceptable standards) for the expectations of meeting legitimate standards of practice.

Data protection

ethical aspect

lawry 1993

Relation to performance Measurement and evaluation

From reading Carmen 2010, the link between performance measurement and evaluation and accountability. ?? And is that for the benefit of the organisation, or the funders and stakeholders? IS performance measurement a form of accountability? yes. Actions are accounted for in assessing performance. And in financial accountability performance can be judged.

The aporia of accountability

Aporia: An irresolvable internal contradiction in a text, argument, or theory

The aporia of responsibility.


Strategies employed

From Stone and Bigelow 2000 Survey of previous fundraising strategies. Strategies of legitimation were successful in obtaining more funds, and more stable sources of funding. Strategies of Revenue were successful in obtaining more funders and information on funders. Retrenchment strategies streamlined the nonprofits organisation Diversification strategies were present in surviving nonprofits.

Competition for funds

As in a I/O framework (a branch of SWOT explored in Kong 2008). IF an organisation uses I/O or swot they will be encouraged to differentiate to show fundraisers their worth above others.

What is legitimate practice is it effective today?

Explcit and implicit Notions of legitimate practice (Benjamin 2008) inform strategy, but straying outside of this may casue confilct, which would need explanatory accounting to resolve.

is a result of realtionships

Matrix of Fundraising vehicle And choice of media

Boyle and Jacobs Fundraisng Production function

Process of fundraising

Uncertainty, and strategies to deal.

The Fundraising Cycle- From Indiana U Center of Phil.

Donor behaviour

Other ideas

What value does differentiation have in NPO's?

Use value v Exchange value

Bordering on economics which may not be a bad thing, to understand some of the relationships, but for strategy there are too many variables for economic tools to be useful to practitioners.

External environment /context

Fit of org and environment

How is fit different in Non-profit orgs? are there nieches, or many orgs competing in the same space? What factors constitute niches? Location, demographic served, interest group, religion, eg, Alaskan Jews for preserving the albino wolf. Are there any competitors? what other constituencies does that cross? Jewish charities, wildlife charities, nature charities?

Ceteris paribus - All other things are never the same

Legal and regulatory