Accountability and social accounting in associations

This chapter reviews research on the topic of accountability and social accounting in associations, from small ones, primarily run by volunteers and focused on member benefits, to larger ones, with paid staff, which may focus on non-member benefits. However, the main content of this chapter will be relevant and useful mainly to larger associations, especially ones with several paid staff and larger budgets. Such content is likely too costly, elaborate, and extensive to be useful to small, all-volunteer associations. We emphasize that there are multiple accountabilities and multiple social accountings, leading to different responses to the questions to whom, for what and how. We summarize research knowledge about this topic from different areas of the world, primarily North America, Europe, Australia, and New Zealand.