This article combines the evaluation capacity building and nonprofit accountability literature to examine how nonprofits use evaluation data to address stakeholder expectations. Our study investigates how staff competency, technological resources, learning climate, and strategic planning influence a nonprofit's ability to demonstrate upward, lateral, and downward accountabilities. Results indicate different combinations of evaluation capacities matter more for particular stakeholder groups. We argue a more integrative nonprofit accountability requires that managers and staff know how to utilize evaluation results for internal and external audiences. Nuances between specific evaluative capacities and their influences on multiple accountabilities suggest several implications for practice.

中文翻译：

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开展和利用针对多种责任的评估：非营利评估能力研究

本文结合了评估能力建设和非营利组织责任文献，研究了非营利组织如何使用评估数据来满足利益相关者的期望。我们的研究调查了员工的能力，技术资源，学习氛围和战略规划如何影响非营利组织展示向上，横向和向下责任的能力。结果表明，评估能力的不同组合对于特定的利益相关者群体更为重要。我们认为，更具综合性的非营利性问责制要求管理人员和员工知道如何利用内部和外部受众的评估结果。具体评估能力及其对多种责任制的影响之间的细微差别暗示了对实践的一些启示。