Coproducing Nonprofit Reporting and Accountability With Beneficiaries: What Is the Reality?
研究了非营利组织与受益者共同编制报告和问责的过程，发现组织使用印象管理策略，而受益者缺乏反思和质疑，导致共同生产流于形式。
ABSTRACT This study examines the coproduction of nonprofit reporting and accountability with beneficiaries, addressing a critical yet underexplored research area. Drawing on the theoretical lenses of impression management and functional stupidity, we analyzed annual reports from award‐winning nonprofit organizations (NPOs) in New Zealand and conducted two in‐depth case studies involving 20 semi‐structured interviews with beneficiaries and staff. We find that NPOs strategically employ impression management tactics to affirm legitimacy, but beneficiaries’ contributions are primarily confined to individual outcomes and expressed mainly through visuals, testimonials, and success stories. These issues are largely rooted in functional stupidity, where beneficiaries exhibit a lack of reflexivity, reluctance to seek justifications, and limited substantive reasoning, all of which undermine meaningful coproduction and potentially position beneficiaries as “coproducers to functional stupidity.” By unpacking the role of impression management in shaping nonprofit reporting and exploring functional stupidity from the perspectives of both beneficiaries and staff, we provide critical insights into the complexities and barriers of coproduction in the NPO sector.