Exploring the accountability and organizational identity of public philanthropic foundations
基于身份、问责和利益相关者理论，构建了公共慈善基金会的类型学，揭示了战略重点、独立性和影响力焦点三个关键维度的差异，并探讨了内部身份驱动的问责制如何影响基金会的利益相关者重要性、投资方式及社区参与。
Abstract This paper explores accountability and identity in the context of public philanthropic foundations. While public foundations are an important and diverse group, their identity and accountability have been assumed rather than systematically considered and explored. The development of a typology of public foundations drawing on concepts from identity, accountability and stakeholder theories highlights variations across three key dimensions: strategic focus, independence and impact focus. This review informs debate on accountability in public philanthropic foundations in both Australia and internationally. Exploring internal identity‐based drivers of accountability reveals significant variations in accountability regarding stakeholder salience (accountability to whom), how public foundations invest their corpus and whether they identify as being engaged with a geographic or cause‐based community (accountability for what). The contribution made by this paper consists of the extension and clarification of conceptual understandings of the ways in which a philanthropic organization's identity influences its behaviours. The role of organizational identity in understanding accountability of philanthropic foundations facilitates deeper engagement with issues and questions of accountability in these proverbially opaque organizations.