This exploratory study identifies that more can be understood about how accountability operates within an increasingly complex non-profit environment by applying stakeholder theory to managers and their decision-making in non-profit theatre organisations (NPTOs). On the surface, this may appear to be ground already covered. Previous research has explored the challenges of achieving more holistic accountability in the face of dominant stakeholders. Approaches have been proposed to increase efficiency, effectiveness and transparency. Less is known about how individual managers respond to competing accountabilities in decision-making and what factors influence their attention to stakeholder interests. NPTOs operate in both the non-profit and cultural industries sectors and, as such, are an interesting site to investigate accountability complexity in managerial decision-making. However, NPTOs (and arts organisations generally) feature little in non-profit and social accountability research. Particular features of NPTOs amplify the challenges of a multi-stakeholder environment in discharging accountability. These include artistic mission beyond production/distribution; blended business models; policy-driven leadership rhetoric; the prevalence of interorganisational collaboration; and a significantly freelance workforce. This study argues that NPTOs are the vanguard of changes in contemporary non-profit management and their study offers new insights to problems associated with practising accountability within such multi-stakeholder complexity. By drawing on creative non-profit organisations, for example NPTOs, this study introduces new knowledge to existing non-profit and social accountability literatures. Based on transdisciplinary research into perceived inter-relationships between NPTO managers and stakeholder groups, this study proposes NPTO managers are engaged in a balancing or ‘plate-spinning’ act of accountability, influenced by dominant stakeholders, and an interdependent triple logic in their operations. They negotiate ambiguous competing expectations by deploying self-interest and ambiguity, with high potential for managerial paralysis and trade-off. Recommendations arising include de-emphasis of efficiency/effectiveness and increased attention to complex multi-stakeholder accountability beyond current approaches. In addition, it suggests further research into NPTOs and arts organisations could yield additional knowledge in the study of non-profit accountability.

中文翻译：

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作为多利益相关者管理者的非营利剧院管理者：问责制的盘旋

这项探索性研究表明，通过将利益相关者理论应用于非营利剧院组织 (NPTO) 的管理人员及其决策，可以更多地了解问责制如何在日益复杂的非营利环境中运作。从表面上看，这似乎已经被地面覆盖。先前的研究探讨了在主要利益相关者面前实现更全面问责制的挑战。已经提出了提高效率、效力和透明度的方法。关于个体经理如何应对决策中相互竞争的责任以及影响他们对利益相关者利益的关注的因素知之甚少。NPTO 在非营利和文化产业部门运作，因此，是一个有趣的网站，用于调查管理决策中的责任复杂性。然而，NPTO（以及一般艺术组织）在非营利和社会责任研究中几乎没有什么特色。NPTO 的特定特征放大了多利益相关方环境在履行问责制方面的挑战。这些包括超越生产/发行的艺术使命；混合商业模式；政策驱动的领导言论；组织间合作的盛行；和大量的自由职业者。本研究认为 NPTO 是当代非营利管理变革的先锋，他们的研究为在这种多利益相关者的复杂性中与实践问责制相关的问题提供了新的见解。通过利用创造性的非营利组织，例如 NPTO，本研究为现有的非营利和社会责任文献引入了新知识。基于对 NPTO 管理者和利益相关者群体之间感知到的相互关系的跨学科研究，本研究提出 NPTO 管理者参与一种平衡或“盘旋”问责行为，受主要利益相关者的影响，以及在其运作中相互依存的三重逻辑。他们通过部署自身利益和模棱两可来协商模糊的竞争期望，极有可能导致管理瘫痪和权衡。提出的建议包括不再强调效率/有效性，以及更多地关注当前方法之外的复杂的多利益相关方问责制。此外，