Sophie Mentges, Elena Klug

• As there is a rising interest in accountability issues and governance in nonprofit organizations, this work aims to give some notions on the context of these two topics. Hence, within this work, a theoretical framework is developed, whereby the correlation of accountability and governance in nonprofit organizations shall be measured. This framework suggests, that in nonprofit organizations, nonprofit governance, represented by board members and professionals, has an influence on compliance, as a component of accountability. In respect to the board members, it is supposed that, board competence, transparency, stakeholder relationship and (public) trust are positively related to compliance. Furthermore, it is assumed, referring to professionals, that the variables performance, training or development and satisfaction are positively and empowerment is negatively correlated with compliance. These assumptions are based on a thorough theoretical literature research. Furthermore, a questionnaire is designed to measure the correlations. This questionnaire will be amplified in a discussion following to the explanation of the research model. Concluding, some limitations on the research model are given, which should be taken into account by undertaking the questionnaire.