Founders, Families, and Futures: Perspectives on the Accountability of Australian Private Ancillary Funds
研究澳大利亚私人辅助基金（PAFs）的问责实践，通过访谈10家基金的管理者和受托人，发现其问责主要出于内部使命和引领慈善的动机，而非公共披露或透明度。
This research explores perspectives on the accountability of Private Ancillary Funds (PAFs), a type of Australian endowed philanthropic foundation. PAFs are relatively new giving structures that have experienced strong growth over the past 15 years. With limited regulatory obligations and exemptions available from public reporting, PAFs have discretion in various forms of public accountability. Using Ebrahim’s conceptual framework of nonprofit accountability, this study explores PAF accountability in terms of to whom, for what, how, and why, examining tensions between PAFs’ private form and public purpose. Through in-depth interviews with managers and trustees of 10 PAFs, findings reveal that PAFs engage in accountability for internal reasons relating to their mission and purpose, and their desire to lead others in philanthropy. PAFs are influenced by philanthropic peers, in particular other PAFs; but their accountability does not necessarily include public disclosure or transparency. Four variations to Ebrahim’s accountability framework are proposed.