Nonprofit and Voluntary Sector Quarterly, Ahead of Print.
This study examines the role of learning and evaluation data utilization in nonprofit accountability practices. Survey data of 243 nonprofit managers were used to assess the pathway between learning environments and practices to evaluation data utilization and the subsequent sharing of evaluation information. Results from partial least squares structural equation modeling (PLS-SEM) indicate that supportive learning environments, where nonprofit managers and staff engage in learning practices, can facilitate data utilization for internal decision-making, thereby resulting in stronger linkages to sharing evaluation information. Our research suggests the need for intentional strategies around learning and data cultures in nonprofits, as nonprofit managers serve as the linchpin to internal accountability through using evaluation results to inform decisions, assess progress, improve programs, and train staff. Our research contributes to the nonprofit literature by showing how the combination of learning environments and practices serve as drivers for data-driven decision-making, which in turn improves nonprofit accountability practices.