This article analyzes the use and limitations of nonmonetary contract incentives in managing third-party accountability in human services. In-depth case studies of residential care homes for the elderly and integrated family service centers, two contrasting contracting contexts, were conducted in Hong Kong. These two programs vary in service programmability and service interdependency. In-depth interviews with 17 managers of 48 Residential Care Homes for the Elderly (RCHEs) and 20 managers of 10 Integrated Family Service Centers (IFSCs) were conducted. Interviews with the managers show that when service programmability was high and service interdependency was low, nonmonetary contract incentives such as opportunities for self-actualization professionally or reputation were effective in improving service quality from nonprofit and for-profit contractors. When service programmability was low and service interdependency was high, despite that only nonprofit organizations were contracted, many frontline service managers reported that professional accountability was undermined by ambiguous service scope, performance emphasis on case turnover, risk shift from public service units and a lack of formal accountability relationships between service units in the service network. The findings shed light on the limitations of nonmonetary contract incentives.

This study deals with the impact of Vietnam bank size, loans, credit risk, and liquidity on Vietnam banks’ net interest margin, which are crucial for economic development. High profit margins result in a lower bad debt ratio due to timely loan collection and good liquidity. This study applies a panel data model to evaluate the relationship among bank size, loans, credit risk, liquidity, and marginal profitability, which are increasingly important in commercial bank growth. Data were collected from 2010 to 2022, and test methods were applied to select a good-fit model. Realizing that the factors that have a close correlation and affect the profit margin are 33.6% and 16.07%, 75.2%, 37.51%, 64.30%, and 41.11%, and R2 is 59.04%, respectively, this suggests that financial managers need to develop appropriate strategies and policies to adjust the factors that adversely affect commercial bank profitability.