Successful Strategies for Improving Financial Accountability in a NonProfit Museum: A Case Study

Authors

DOI:

https://doi.org/10.58593/cjar.v3i1.51

Keywords:

servant leadership, accountability, nonprofits, transparency, fraud prevention, nonprofit sustainability, internal controls, external controls, leading-by-example

Abstract

A lack of effective fund reconciliation strategies to improve financial accountability can negatively impact nonprofit (NP) organizations. Using a qualitative, single-case study, the financial management of a northeastern NP museum was explored to identify fraud prevention strategies. The study was needed based on known issues regarding fraud in NP organizations, and was grounded in Greenleaf’s servant leadership and Cressey’s fraud triangle theories. Four nonprofit financial managers of a large NP museum in the northeast United States were interviewed. Their management strategies and the organization’s procedural documentation were explored to answer one central research question: How do NP leaders improve financial accountability and maintain effectiveness in their museum? Using Yin’s 5-step thematic analysis process and NVivo’s powerful data analysis tools, four themes emerged regarding how successful NP financial managers avoid fraud. These themes included that successful NP financial managers (a) use a collaborative and growth-oriented approach, enhancing an ethical and trusting environment; (b) monitor financial transactions consistently and have established effective internal and external control systems in their departments and organizations; (c) communicate and enforce nonprofit and federal policies, procedures, and regulations; and (d) use training and development methods to equip and engage staff. A key recommendation was for NPO leaders to establish the implementation of high ethical values. The implications for positive social change included the potential for better fiscal management of donations and federal funds, resulting in improved educational and scientific programs.

Author Biographies

  • Dr. Amma Tabirih

    Dr. Amma Tabirih (Primary) is the Head of Administration and a servant leader with over 20 years of experience stewarding nonprofit museum and gallery contracts and revenues. She strategizes the museum’s budget formulation, execution, and management, and oversees its federal funds allocations, endowments, grants, and gift funds. Thus, her career experience as a nonprofit board member and financial management practitioner contributed to her interest in the study’s research topic. She earned her Bachelor of Science in Management and Computer Science and Master of Science in Project Management from the University of Maryland Global Campus, and her Doctor of Business Administration in Finance degree from Walden University. tabiriha@gmail.com

  • Dr. Bridget Dewees, Claflin University and Walden University

    Dr. Dewees serves as the Assistant Vice President for Institutional Effectiveness at Claflin University, where she leads strategic initiatives that advance institutional performance, data-informed decision-making, and continuous improvement. With over 35 years of experience in higher education and business, she is a results-driven leader known for driving transformation through evaluation, planning, and performance excellence. A committed performance excellence practitioner for more than 20 years, Dr. Dewees is the Chair of the South Carolina Quality Forum, where she promotes innovation and quality across sectors. She also serves as a Contributing Faculty Member in the College of Management and Human Potential at Walden University, mentoring doctoral students in leadership, management, and organizational development. Dr. Dewees is the Founder and Lead Consultant of Visions Consulting by Dewees, where she partners with organizations to deliver customized solutions in strategic planning, employee engagement, and organizational effectiveness. She holds a Bachelor of Science in Accounting from the University of South Carolina, an MBA from Webster University, and a PhD in Management from Walden University. Dr. Dewees is recognized for her collaborative leadership style, passion for continuous learning, and ability to align people and processes for sustainable impact. bdewees@claflin.edu

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Published

30-04-2025

How to Cite

Successful Strategies for Improving Financial Accountability in a NonProfit Museum: A Case Study. (2025). CORALS’ Journal of Applied Research, 3(1). https://doi.org/10.58593/cjar.v3i1.51