arbiter
JournalsAccount

Coproducing Nonprofit Reporting and Accountability With Beneficiaries: What Is the Reality?

Cherrie Yang & Vien Chu

Financial Accountability and Management2026https://doi.org/10.1111/faam.70026article
AJG 3ABDC A
Weight
0.50

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.

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.1111/faam.70026

Or copy a formatted citation

@article{cherrie2026,
  title        = {{Coproducing Nonprofit Reporting and Accountability With Beneficiaries: What Is the Reality?}},
  author       = {Cherrie Yang & Vien Chu},
  journal      = {Financial Accountability and Management},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1111/faam.70026},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Coproducing Nonprofit Reporting and Accountability With Beneficiaries: What Is the Reality?

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.