This study investigates the multifaceted nature of accountability mechanisms in Australian not-for-profit organizations (NFPs), the association between organizational culture and the use of these mechanisms, and the association between accountability mechanisms and perceived NFP social performance. The findings support the theorization of multifaceted accountability mechanisms in NFPs, including upward accountability (to funders), downward accountability (to clients), and lateral accountability (to employees). The findings highlight that the use of lateral accountability mechanisms is positively associated with the use of both upward and downward accountability (i.e. external accountability) mechanisms. Also, it is found that the culture of respect for people is positively associated with the use of all three accountability mechanisms, whereas the culture of outcome orientation is positively associated with the use of upward and lateral accountability mechanisms. Further, the findings suggest that all three types of accountability mechanisms have positive relations with perceived NFP social performance.

中文翻译：

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多方面的非营利问责制：其衡量标准、文化背景以及对感知社会绩效的影响

本研究调查了澳大利亚非营利组织 (NFP) 问责机制的多方面性质、组织文化与这些机制的使用之间的关联，以及问责机制与感知的 NFP 社会绩效之间的关联。调查结果支持 NFP 中多方面问责机制的理论化，包括向上问责（对资助者）、向下问责（对客户）和横向问责（对员工）。调查结果强调，横向问责机制的使用与向上和向下问责（即外部问责）机制的使用呈正相关。此外，还发现尊重人的文化与所有三种问责机制的使用呈正相关，而结果导向的文化与向上和横向问责机制的使用呈正相关。此外，研究结果表明，所有三种类型的问责机制都与感知的 NFP 社会绩效呈正相关。