Sharing Evaluation Information to Strengthen Nonprofit Accountability: The Influence of Learning and Data Utilization Practices
基于243名非营利组织管理者的调查数据，研究发现支持性学习环境能促进评估数据用于内部决策，进而加强评估信息的共享，从而提升非营利组织的问责实践。
This study examines the role of learning and evaluation data utilization in nonprofit accountability practices. Survey data of 243 nonprofit managers were used to assess the pathway between learning environments and practices to evaluation data utilization and the subsequent sharing of evaluation information. Results from partial least squares structural equation modeling (PLS-SEM) indicate that supportive learning environments, where nonprofit managers and staff engage in learning practices, can facilitate data utilization for internal decision-making, thereby resulting in stronger linkages to sharing evaluation information. Our research suggests the need for intentional strategies around learning and data cultures in nonprofits, as nonprofit managers serve as the linchpin to internal accountability through using evaluation results to inform decisions, assess progress, improve programs, and train staff. Our research contributes to the nonprofit literature by showing how the combination of learning environments and practices serve as drivers for data-driven decision-making, which in turn improves nonprofit accountability practices.