Publication Date
2025
Document Type
Dissertation/Thesis
First Advisor
Schuller, Mark
Degree Name
M.A. (Master of Arts)
Legacy Department
Department of Anthropology
Abstract
Audit culture has become a defining feature of nonprofit life, shaping how organizations balance accountability to donors with responsibility to their communities. While existing scholarship often highlights large or international NGOs, less is known about how small and mid-sized nonprofits in the United States experience these pressures. This study focused on nonprofit in DeKalb County, Illinois, to examine how audits, donor restrictions, and accountability demands influence nonprofit practices, priorities, and relationships with their communities. Grounded in ethnographic fieldwork and organizational anthropology, I conducted eight weeks of participant observation and semi-structured interviews with seven staff across leadership, finance, program, and administrative roles. The findings reveal a paradox: audits are viewed as necessary for legitimacy and structure, but are also described as disruptive, stressful, and draining of limited resources. Audit preparation often led to administrative intensification, pulling staff away from direct service. Funding dynamics, especially the tension between restricted and unrestricted grants, further constrained flexibility and encouraged what I call strategic mission broadening, adjustments made to align with donor expectations without abandoning core commitments. This study shows that nonprofits are not passive recipients of audit culture but active negotiators, finding creative ways to keep their mission alive. It concludes by calling for accountability systems that honor transparency without eclipsing dignity, trust, and care.
Recommended Citation
Udoh, Onyenum Ruth, "Audit Culture and a Nonprofit in Northern Illinois" (2025). Graduate Research Theses & Dissertations. 8181.
https://huskiecommons.lib.niu.edu/allgraduate-thesesdissertations/8181
Extent
71 pages
Language
en
Publisher
Northern Illinois University
Rights Statement
In Copyright
Rights Statement 2
NIU theses are protected by copyright. They may be viewed from Huskie Commons for any purpose, but reproduction or distribution in any format is prohibited without the written permission of the authors.
Media Type
Text
