Person:
Shimko, James

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https://www.husson.edu/directory/james_shimko
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Assistant Professor, College of Business
Last Name
Shimko
First Name
James
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D.B.A., 2016
M.B.A. Accounting, Youngstown State University
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B.Mus., Youngstown State University

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    Publication
    GOVERNANCE AND MISSION ACCOUNTABILITY IN NONPROFITS
    (2026-04-16) Shimko, James; Shimko, James
    Nonprofit organizations are typically mission-driven rather than profit-driven institutions. However, many reporting and evaluation systems used in nonprofit management emphasize financial performance and compliance measures. While financial accountability is essential, an overemphasis on financial metrics can obscure whether organizations are effectively achieving their mission and may limit stakeholders’ ability to evaluate the ethical stewardship of organizational resources. This presentation introduces ongoing research examining how nonprofit governance structures shape the ways organizations evaluate and communicate mission performance. The central research question guiding this work is: how can governance and reporting systems help nonprofit organizations measure and communicate mission success more effectively than traditional financial metrics alone? To address this question, the research explores how governance design, role clarity, and internal reporting systems influence the development of indicators that better reflect mission quality and organizational purpose. The study adopts a conceptual governance and accountability perspective to examine how organizational structures shape the information used to evaluate mission performance. Drawing on research on governance, transparency, and accountability in nonprofit organizations, this work examines how governance frameworks and disclosure practices shape the ways organizations document mission outcomes, interpret organizational performance, and communicate mission-related value to stakeholders and the broader public. The presentation shares emerging ideas from this research and considers how nonprofit organizations may develop governance and reporting practices that support mission-centered accountability, strengthen ethical stewardship, and improve public understanding of nonprofit performance. The session will also invite discussion on how this area of research may contribute to improving nonprofit effectiveness in practice.