The commonplace view of nonprofit organizations sees the board in
control and responsible for the governance and outcomes of impor
tant events in the organization. This point of view is empirically
examined by analyzing how chief executives of nonprofit organiza
tions and their board presidents attribute responsibility for outcomes
of critical incidents. The results suggest both chief executives and
board presidents believe in the "psychological centrality" of the chief
executive in a hierarchy of responsibility for organizational outcomes.
The authors discuss how those in responsible positions in nonprofit
organizations come to understand and explain the reality of their
organizational experience and raise the implications for a theory of
nonprofit organizations.