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Record W7117534900 · doi:10.5430/jbar.v14n2p1

Governance and Accountability in Faith-Based Nonprofit Organisations: A Thematic Synthesis of Spiritual Legitimacy, Ethical Stewardship and Professional Oversight

2025· article· W7117534900 on OpenAlexvenueno aff
Rozaidy Mahadi, Noor Kaziemah Sariman, Raman Noordin, Nur Shahida Ab Fatah

Bibliographic record

VenueJournal of Business Administration Research · 2025
Typearticle
Language
FieldSocial Sciences
TopicReligion, Society, and Development
Canadian institutionsnot available
Fundersnot available
KeywordsAccountabilityCorporate governanceStewardship (theology)Thematic analysisStakeholderConceptual frameworkFaith

Abstract

fetched live from OpenAlex

Faith-based nonprofit organisations (FBOs) play a significant role in public welfare, education, community empowerment and humanitarian initiatives, yet their governance and accountability practices remain complex due to the interaction of organisational management and religious values. Research on FBOs has grown substantially, but existing studies tend to focus on specific components of governance such as board composition, accountability mechanisms, ethical leadership or spiritual motivations without consolidating these elements into a broader conceptual understanding. This paper synthesises the literature on governance and accountability in FBOs through a thematic analysis of published research, aiming to integrate insights that are typically examined in isolation. Using established thematic procedures, the review identifies twelve dominant themes that collectively illustrate how faith influences organisational governance, financial accountability, decision-making, board practices and stakeholder relationships. The paper presents a critical synthesis of how these themes appear across different contexts, highlighting recurring assumptions, unresolved tensions and geographical imbalances in the literature. It offers consolidated insights into how religious values intersect with non-profit management processes and proposes directions for future inquiry that more fully reflect the organisational realities of FBOs. Through this thematic synthesis, the study contributes a deeper and more cohesive understanding of how faith informs governance and accountability in nonprofit settings.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.011
metaresearch head score (Gemma)0.008
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMetaresearch
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.485
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0110.008
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0000.002
Science and technology studies0.0010.002
Scholarly communication0.0000.001
Open science0.0000.000
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.063
GPT teacher head0.413
Teacher spread0.349 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations0
Published2025
Admission routes1
Has abstractyes

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