Managers behavior in relation to "accountability":
The problems arise because people want to avoid upsetting values deeply embedded in the
organization. Although managers and board members' “espoused theory” holds values of
being in control. Senior managers in nonprofits organizations often mention that they value
the "feedback", engagement, and involvement of those who fund or support them. Senior
managers use particular strong commitments. However, they take no responsibility for
ensuring that the adopted aim happens.