ืnon-profit organizations have a more central role in society’s response to social
problems than ever before (Smith, 2002). Many non-profit organizations are
small, ill equipped, and undercapitalized to respond to the growing demands
of public funders for accountability. Non-profit organizations around the world are
functioning in an increasingly competitive and complex world as they fiercely compete
for funding sources, qualified staff, and clients (Jaskyte & Kisieliene, 2006; Trautmann,
Maher, & Motley, 2007). This shortfall of available resources has increased the reliance
that non-profit organizations have on corporate sponsorship, which has impacted the
governance of their organizations (Gray & Bishop Kendzia, 2009).
Drucker (1990) believed that one of the basic differences in non-profit organizations and
for-profit organizations is that non-profit organizations have many more constituencies
to deal with than for-profit organizations. Leaders of non-profit organizations have
never had the luxury of planning in terms of one constituency. Leaders of non-profit