The research on the roles and responsibilities of boards in nonprofit organizations: From a comparative perspective between the USA and China

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 board governance of nonprofits in China.

Citation

Liu, H. (2010), "The research on the roles and responsibilities of boards in nonprofit organizations: From a comparative perspective between the USA and China", Nankai Business Review International, Vol. 1 No. 1, pp. 100-117. https://doi.org/10.1108/20408741011032881