ABSTRACT
Although greater calls for accountability have been articulated by academics, policy makers and donors in the recent years, a stream of thought has been questioning where the giving of an account should stop. In conveying limits to the giving of an account (Messner, 2009) and associated transparency (Roberts, 2009), critical accounting scholars have also pointed to as yet unresolved contradictions intrinsic to accountability (McKernan, 2012), especially when it comes to be operationalised (Joannidès, 2012). The impact of accountability’s discharging on nonprofi ts’ strategy or operations has to date been underexplored (Dhanani & Connelly, 2012; Tucker & Parker, 2013). Accordingly, this chapter seeks to contribute to this body of literature on the consequences of accountability on fundraising strategies in nonprofi ts, questioning whether accountability practice may hamper the effectiveness of the nonprofi t sector by restraining the fundraising profession.
