JOURNAL OF LEADERSHIP, ACCOUNTABILITY AND ETHICS
The Non-profit Sector and its Challenges for Governance
Author(s): Philippa Wells
Citation: Philippa Wells, (2012) "The Non-profit Sector and its Challenges for Governance," Journal of Leadership, Accountability and Ethics, Vol. 9, Iss. 2, pp. 83 - 93
Article Type: Research paper
Publisher: North American Business Press
Abstract:
Non-profit organisations make up a considerable percentage of economic activity in many economies, yet
their governance requirements and structures have historically tended to be ignored, or sometimes
assumed to be similar to those for other organisations, including large publicly listed corporates. This is
not the case. This paper identifies some of the frameworks proposed for evaluation of governance in
NPOs, explores some characteristics of non-profit organisations that have significance for governance
and it raises questions about its shape and direction. Much of the discussion involves the non-profit
sector in Australasia but has relevance to many such organisations regardless of location.