The research on the roles and responsibilities of boards in nonprofit organizations

Abstract

Purpose – The purpose of this paper is to evaluate the actual status of roles and responsibilities of boards in nonprofit organizations in China by comparative analysis and through setting the USA as a frame of reference.Design/methodology/approach – Five roles and responsibilities are compared between Chinese and American nonprofits. Among Chinese nonprofits, foundations and associations are compared. Both primary and secondary data are used.Findings – On the roles and responsibilities of nonprofit boards, developed countries such as the USA are more active than China. Within China, boards of foundations are more active than the boards of associations.Research limitations/implications – Small sampling limits universality and applicability of this paper's conclusions. Every sort of role and responsibility are not further divided.Originality/value – This paper examines the extent to which boards fulfill roles and responsibilities, and provides reference effects for further researches and for improvement of...