Teaching Paper: Accountability Terminology for Non-Profits: Building a Shared Vocabulary for Transparency and Trust

Teaching Paper: Accountability Terminology for Non-Profits: Building a Shared Vocabulary for Transparency and Trust

Author: Dr. Anna Neya Kazanskaia
Affiliation: NEYA Global | NEYA Global Publishing
ORCID: https://orcid.org/0009-0009-5669-1676

DOI: https://doi.org/10.64357/neya-gjnps-acbldtrthrtrns-tp-04


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About the Teaching Paper

Accountability in non-profits is an evolving and multidimensional concept encompassing compliance, transparency, ethics, and participation. This Teaching Paper presents a comprehensive glossary of accountability terminology designed to establish a shared vocabulary for practitioners, scholars, and students. Each definition is paired with a practical note linking theory to application in real-world contexts. Covering concepts such as accountability paradox, participatory accountability, ritual compliance, and transparency theater, the glossary clarifies both the opportunities and challenges of accountability practice. A case study illustrates the transformation of an organization from superficial compliance to genuine stakeholder engagement, while reflection questions and academic references support critical learning and classroom use.

Key Topics

  • Accountability concepts and dimensions
  • Transparency and reporting ethics
  • Compliance vs. learning-based accountability
  • Participatory and peer-based mechanisms
  • Power dynamics and ethical responsibility
  • Building trust through shared language

Suggested Citation

Kazanskaia, A. N. (2025). Teaching Paper: Accountability Terminology for Non-Profits: Building a Shared Vocabulary for Transparency and Trust. NEYA Global Publishing. https://doi.org/10.64357/neya-gjnps-acbldtrthrtrns-tp-04

References

Bovens, M. (2007). Analysing and assessing accountability: A conceptual framework. European Law Journal, 13(4), 447–468.
https://doi.org/10.1111/j.1468-0386.2007.00378.x

Bryson, J. M. (2018). Strategic planning for public and nonprofit organizations (5th ed.). Jossey-Bass.

Cornwall, A. (2008). Unpacking "Participation": Models, meanings and practices. Community Development Journal, 43(3), 269–283.
https://doi.org/10.1093/cdj/bsn010

Ebrahim, A. (2003). Accountability in practice: Mechanisms for NGOs. World Development, 31(5), 813–829.
https://doi.org/10.1016/S0305-750X(03)00014-7

Edwards, M., & Hulme, D. (1996). Beyond the magic bullet: NGO performance and accountability in the post-Cold War world. Kumarian Press.

O'Dwyer, B., & Unerman, J. (2008). The paradox of greater NGO accountability: A case study. Accounting, Organizations and Society, 33(7–8), 801–824.
https://doi.org/10.1016/j.aos.2008.02.002

Kazanskaia, A. N. (2025). Theoretical foundations of accountability in non-profit organisations. Neya Global Journal of Non-Profit Studies.
https://doi.org/10.64357/neya-gjnps-ntallstrscimp-02

Kazanskaia, A. N. (2025). Dimensions of accountability in non-profit organisations. Neya Global Journal of Non-Profit Studies.
https://doi.org/10.64357/neya-gjnps-acbldtrthrtrns-03

Kazanskaia, A. N. (2025). Mechanisms of accountability in non-profit organisations. Neya Global Journal of Non-Profit Studies.
https://doi.org/10.64357/neya-gjnps-acbldtrthrtrns-04

Kazanskaia, A. N. (2025). Transparency as a tool for building trust in non-profit organisations. Neya Global Journal of Non-Profit Studies.
https://doi.org/10.64357/neya-gjnps-acbldtrthrtrns-05

Kazanskaia, A. N. (2025). Accountability: Building Trust through Transparency. NEYA Global Publishing.
https://doi.org/10.64357/accountability-2025

Kazanskaia, A. N. (2025). Functions, Impact, and Identity of Civil Society. NEYA Global Publishing.
https://doi.org/10.64357/functions-impact-civil-society-2025

https://neyaglobal.com/journal-nonprofit/teaching-paper-accountability-terminology-for-non-profits-building-a-shared-vocabulary-for-transparency-and-trust
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October 8, 2025