Purpose

This article examines whether accountability can contribute to the analysis of effectiveness in grassroots voluntary organizations (GVOs) in France.

Design/methodology/approach

Based on recent studies and stakeholder theory, hypotheses are formulated about the negative link between accountability and financial effectiveness and a positive link between accountability and non-financial effectiveness.

Findings

The findings show that accountability practices are positive determinants of financial indicators (apart from return on assets [ROA]) and employment of people in difficulty. In contrast, the other non-financial indicators are not explained by accountability practices.

Research limitations/implications

The study points out the complexity and paradoxes surrounding accountability and highlights the risk of insensitivity to it. It thus underlines a specific French situation, close to the risks of myopia linked to accountability. One possible explanation could be the coupling and decoupling mechanisms that allow non-profit organizations (NPOs) to regain power. Given the sometimes-random effects of accountability, producing nuanced theories is necessary, and governance should oscillate between equilibrium and adaptation in the face of stakeholders. Finally, this article introduces the risk of insensitivity of NPOs to accountability (i.e. they act as they wish, regardless of control mechanisms such as accountability).

Practical implications

This study thus reveals governance dilemmas, which could be solved through less formal, more mission-oriented, more creative and therefore heterodox accountability.

Originality/value

The French context of mistrust of certain managerial approaches and the development of codes of governance based on a disciplinary vision are confronted with a growing and critical literature on accountability in NPOs.

中文翻译：

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法国非营利组织的问责制：悖论与复杂性之间

目的

本文探讨了问责制是否有助于分析法国基层志愿组织 (GVO) 的有效性。

设计/方法论/途径

根据最近的研究和利益相关者理论，提出了关于问责制与财务有效性之间的负向联系以及问责制与非财务有效性之间的正向联系的假设。

发现

研究结果表明，问责实践是财务指标（资产回报率 [ROA] 除外）和困难人员就业的积极决定因素。相比之下，其他非财务指标则无法通过问责实践来解释。

研究局限性/影响

该研究指出了问责制的复杂性和悖论，并强调了对其不敏感的风险。因此，它强调了法国的具体情况，接近与责任相关的近视风险。一种可能的解释是耦合和脱钩机制允许非营利组织（NPO）重新获得权力。鉴于问责制有时会产生随机效应，有必要提出细致入微的理论，并且面对利益相关者，治理应该在平衡和适应之间摇摆。最后，本文介绍了非营利组织对问责不敏感的风险（即他们按照自己的意愿行事，而不管问责等控制机制如何）。

实际影响

因此，这项研究揭示了治理困境，可以通过不那么正式、更加以使命为导向、更具创造性以及因此非正统的问责制来解决。

原创性/价值

法国对某些管理方法的不信任以及基于纪律愿景的治理准则的发展面临着越来越多的关于非营利组织问责制的批评文献。