非营利组织中的公司治理:理论、实践与新兴趋势的系统综述

Corporate Governance in Nonprofit Organizations: A Systematic Review of Theories, Practices, and Emerging Trends

Nonprofit and Voluntary Sector Quarterly · 2026
被引 0 · 同刊同年前 3%
ABS 3

中文导读

系统综述了2015至2025年间55篇同行评审研究,梳理非营利组织公司治理的理论框架、治理维度与实证发现,指出文献在地域和理论整合上的不足,为未来研究、政策制定和治理改革提供参考。

Abstract

This systematic review examines corporate governance in nonprofit organizations by synthesizing 55 peer-reviewed studies published between 2015 and 2025. The review explores key theoretical frameworks, governance dimensions, and empirical findings, while identifying gaps in the literature. While agency theory remains influential, recent research increasingly draws on governance, stakeholder, resource dependence, and legitimacy theories to explain board composition, accountability, transparency, and stakeholder engagement. Quantitative studies dominate the field, though qualitative and mixed-methods designs are gaining visibility. Findings highlight the importance of board diversity, strategic leadership, ethical practices, and stakeholder alignment in enhancing nonprofit performance and legitimacy. Despite these advances, the literature remains geographically skewed, with limited insights from the Global South. The review calls for greater theoretical integration, longitudinal studies, and participatory approaches that reflect the complexity of nonprofit governance. It offers a comprehensive synthesis to inform future research, policy development, and governance reform in mission-driven organizations worldwide.

非营利组织公司治理系统综述利益相关者理论代理理论