What Costs Accountability? Financial Accountability, Mission and Fundraising in Nonprofits

Although greater calls for accountability have been articulated by academics, policy makers and donors in the recent years, a stream of thought has been questioning where the giving of an account should stop. In conveying the limits to the giving of an account (Messner, 2009) and associated transparency (Roberts, 2009), critical accounting scholars have also pointed to as yet unresolved contradictions intrinsic to accountability (McKernan, 2012), especially when it comes to be operationalised (Joannides, 2012). The impact of accountability's discharging on nonprofits' strategy or operations has to date been underexplored (Dhanni & Connelly, 2012; Tucker & Parker, 2013). Accordingly, this chapter seeks to contribute to this body of literature on the consequences of accountability on fundraising strategies in nonprofits, questioning whether accountability practice may hamper the effectiveness of the nonprofit sector by restraining the fundraising profession. Our chapter seeks to fill a dual theoretical gap. Firstly, only a number of publications have investigated the interplay between accountability and the making of organisational strategy (Parker, 2002, 2003b, 2011, 2012, 2013; Tucker & Parker, 2013). Therefore, we seek to fill a theoretical gap as to the impact of accountability on the conduct of straegic operations. By questioning whether accountability hampers fundraising strategy in non-profits we are also contributing to the literature balancing accountability and the mission. In this literature, it appears that money and the mission are often conflictual, financial managers being often seen by mission advocates as guardians shielding organisational resources (Chiapello, 1993, 1998; Lightbody, 2000, 2003). Another approach shows that making nonprofits accountable to capital and multiple stakeholders (donors, public authorities) leaders to changes in organisational culture (O'Dwyer & Unerman, 2007; Unerman & Bennett, 2004; Underman & O'Dwyer, 2006a, 2006b, 2008). By examining a small number of cases we show how accountability practices result in fundraising adapting and adjusting under such external pressures and constraints. We also show accountability systems may have a direct impact on the conduct of strategic operations, which might hamper mission conduct.

Drama, storymaking and iPads in the early years

In this chapter we consider how the iPad and selected applications such as Draw and Tell (Duck Duck Moose, 2013), Popplet (Notion Inc., 2013) and Puppet Pals (Polished Play LLC, 2013) can assist children in collaborative storying, retelling and sequencing story moments that can assist young children in their acquisition of oracy and their understanding of the world, both real and imagined, and their personal relationships. The data gathered from the project will also analysed through the lense of “critical and creative thinking” (ACARA, 2013, p.20-21) skills articulated as one of the general capabilities required in all subject areas of the Australian national curriculum, but which has particular application to The Arts subject areas. In this chapter, we consider artefacts created by preschool children using iPads and selected apps and interviews conducted with preschool children and their caregivers during our research project. We then offer examples of practice to assist preschool teachers in supporting children in their storymaking using the iPad and discuss approaches for engagement that twins the live and mediatised representation of a story.

Working the story : News curation in social media as a second save of citizen journalism

For the first decade of its existence, the concept of citizen journalism has described an approach which was seen as a broadening of the participant base in journalistic processes, but still involved only a comparatively small subset of overall society – for the most part, citizen journalists were news enthusiasts and “political junkies” (Coleman, 2006) who, as some exasperated professional journalists put it, “wouldn’t get a job at a real newspaper” (The Australian, 2007), but nonetheless followed many of the same journalistic principles. The investment – if not of money, then at least of time and effort – involved in setting up a blog or participating in a citizen journalism Website remained substantial enough to prevent the majority of Internet users from engaging in citizen journalist activities to any significant extent; what emerged in the form of news blogs and citizen journalism sites was a new online elite which for some time challenged the hegemony of the existing journalistic elite, but gradually also merged with it. The mass adoption of next-generation social media platforms such as Facebook and Twitter, however, has led to the emergence of a new wave of quasi-journalistic user activities which now much more closely resemble the “random acts of journalism” which JD Lasica envisaged in 2003. Social media are not exclusively or even predominantly used for citizen journalism; instead, citizen journalism is now simply a by-product of user communities engaging in exchanges about the topics which interest them, or tracking emerging stories and events as they happen. Such platforms – and especially Twitter with its system of ad hoc hashtags that enable the rapid exchange of information about issues of interest – provide spaces for users to come together to “work the story” through a process of collaborative gatewatching (Bruns, 2005), content curation, and information evaluation which takes place in real time and brings together everyday users, domain experts, journalists, and potentially even the subjects of the story themselves. Compared to the spaces of news blogs and citizen journalism sites, but also of conventional online news Websites, which are controlled by their respective operators and inherently position user engagement as a secondary activity to content publication, these social media spaces are centred around user interaction, providing a third-party space in which everyday as well as institutional users, laypeople as well as experts converge without being able to control the exchange. Drawing on a number of recent examples, this article will argue that this results in a new dynamic of interaction and enables the emergence of a more broadly-based, decentralised, second wave of citizen engagement in journalistic processes.

Annotated bibliography II of the hard clam Mercenaria mercenaria

In this era of proliferating scientific information it is difficult to keep up with the literature, even in one's own field. Review articles are helpful in summarizing the status of knowledge. In oyster biology, several such published reviews have been of great help to working scientists. The outstanding contributions that come to' mind are those by Baughman (1948), Korringa (1952), Joyce (1972), Breisch and Kennedy (1980), and Kennedy and Breisch (198 I). If done well, such compilations serve as checkpoints, eliminating or vastly reducing the need to consult the literature in detail. On Long Island, New York, where the hard clam Mercenaria mercenaria is the major commercial resource, we have felt the need for some time for a compendium of knowledge on this important mollusk. Several years ago my secretary, students, and I began to gather materials for an annotated bibliography. We have already published a collection of 2233 titles (McHugh et al. 1982), nearly all accompanied by abstracts, and in this publication we have added another 460. The experience has been rewarding. We have been surprised at the extent of the literature, much of it only remotely related to the shellfish industry itself, but nevertheless throwing light on the biology, physiology, and many other aspects of the scientific knowledge of hard clams. The following bibliography is divided into three parts. Part I comprises the bulk of the bibliography, while Parts 2 and 3 contain additional titles that we decided to include during editing, submission, and approval of the manuscript for publication. All three parts are indexed together, however. We also reexamined those titles in the previous bibliography (McHugh et al. 1982) which did not include abstracts. These are included in Parts 2 and 3 of this bibliography. Most of these contained no specific reference to Mercenaria mercenaria. A few searches were terminated for various reasons. (PDF file contains 66 pages.)

Prevalence, intensity, and effect of a nematode (Philometra saltatrix) in the ovaries of bluefish (Pomatomus saltatrix)

Examination of 203 adult bluefish (Pomatomus saltatrix) from Long Island, New York, in 2002 and 2003 and 66 from the Outer Banks, North Carolina, in 2003 revealed the presence of dracunculoid nematodes (Philometra saltatrix) in the ovaries of female fish. Percent prevalence reached 88% in July and then decreased after the peak of the spawning season. Bluefish contained up to 100 parasites per fish. Infection was associated with a range of disorders, including hemorrhage, inf lammation, edema, prenecrotic and necrotic changes, and follicular atresia, that may prevent proper development of oocytes and probably affect bluefish fecundity. Historical occurrences, life cycle, and geographical distribution of this nematode remain largely unknown, but may play important roles in recruitment processes of bluefish.

Novel uncultivated labyrinthulomycetes revealed by 18S rDNA sequences from seawater and sediment samples

Labyrinthulomycetes (Labyrinthulea) are ubiquitous marine osmoheterotrophic protists that appear to be important in decomposition of both allochthonous and autochthonous organic matter. We used a cultivation-independent method based on the labyrinthulomycete-specific primer LABY-Y to PCR amplify, clone, and sequence 68 nearly full-length 18S rDNA amplicons from 4 sediment and 3 seawater samples collected in estuarine habitats around Long Island, New York, USA. Phylogenetic analyses revealed that all 68 amplicons belonged to the Labyrinthulea. Only 15 of the 68 amplicons belonged to the thraustochytrid phylogenetic group (Thraustochytriidae). None of these 15 were similar to cultivated strains, and 11 formed a novel group. The remaining 53 amplicons belonged either to the labyrinthulid phylogenetic group (Labyrinthulidae) or to other families of Labyrinthulea. that have not yet been described. Of these amplicons, 37 were closely related to previously cultivated Aplanochytrium spp. and Oblongichytrium spp. Members of these 2 genera were also cultivated from 1 of the sediment samples. The 16 other amplicons were not closely related to cultivated strains, and 15 belonged to 5 groups of apparently novel labyrinthulomycetes. Most of the novel groups of amplicons also contained environmental sequences from surveys of protist diversity using universal 18S rDNA primers. Because the primer LABY-Y is biased against several groups of labyrinthulomycetes, particularly among the thraustochytrids, these results may underestimate the undiscovered diversity of labyrinthulomycetes.