While most nonprofit organisations provide guidelines to be followed by their governing bodies in terms of responsibilities and duties, implementation of these guidelines is often problematic (Harris, 1989; Herman & Heimovics, 1991). The board of trustees of the non‐profit organisation has one responsibility: to keep the organisation on a straight course for the long term good of the whole; that is, to see that the organisation fulfils its mission (Zander, 1993). But evidence suggests that this description is more straightforward than actual practice would suggest.
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