Date of Conferral
2023
Degree
Doctor of Business Administration (D.B.A.)
School
Information Systems and Technology
Advisor
Walter McCollum
Abstract
Community action agencies serve low-income individuals, families, and communities. Community action agencies may be at risk of fraud if they do not have board members with the knowledge to implement effective governance strategies to protect the organization's assets from fraud. Grounded in agency theory, the purpose of this qualitative multiple case study was to explore effective governance strategies that some community action board members use to protect their organization's assets from fraud. The participants were three board members of two community action agencies in New Jersey who implemented effective governance strategies to protect the organization's assets from fraud. Data were collected using semistructured interviews and a review of organizational documents. Through Yin's five phase data analysis process, three themes emerged: board competencies, internal and external controls, and the organization's culture. A key recommendation is for board members to follow a formal recruitment process based on board member competencies. The implications for positive social change include opportunities to improve best practices and policy changes to prevent fraud and to reduce the diversion of assets from mission-driven work by community action agencies serving low-income individuals, families, and communities.
Recommended Citation
Trinkle, Georjean W., "Exploring Strategies to Protect Nonprofit Organizations’ Assets From Fraud" (2023). Walden Dissertations and Doctoral Studies. 14925.
https://scholarworks.waldenu.edu/dissertations/14925
