Avoiding the accountability ‘sham-ritual’: An agonistic approach to beneficiaries’ participation in evaluation within nonprofit organisations

Kingston, Kylie; Furneaux, Craig; Zwaan, Laura de; Alderman, Lyn

doi:10.1016/j.cpa.2020.102261

Cited by 28 publications

(39 citation statements)

References 73 publications

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“…Ideally, the distribution of information is not limited to other government accounts. It will be better if the information distribution also touches the community level to the bottom [32].…”

Section: Resultsmentioning

confidence: 99%

How Does Social Media Affect Money Politics Campaign Rejection in the 2020 Regional Head General Election Social Media? A Case Study of Indonesia

Misran

Nurmandi

Mutiarin

et al. 2021

Advances in Digital Science

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The integrity of the regional head elections process in Indonesia has become a concern for the government and the Indonesian people. Thus, to realize regional head elections with integrity, the implementation must be free from various types of violations such as election malpractice. One of the election violations that often appear in every regional head election is the practice of money politics. This paper intends to explain the election supervisory body in preventing money politics in regional head election contestation. This research's data sources included: website, Twitter, and previous research related to money politics. The data were obtained using the Ncapture feature in the Nvivo 12 plus where the Ncapture feature is a web browser extension developed to capture web content in the form of the website content, social media, and other document content such as scientific articles and a collection of opinions from observers about money politics in Indonesia. This paper reveals that social media is a new transformation for election supervisory bodies to disseminate and prevent money politics. The authors also need to emphasize that this time is money politics itself because democracy/general election parties in any part of the world require money/capital both by the organizers and election participants themselves, so a common understanding is needed. What and how money politics can be categorized as an action. Election violations and even fall into the category of election crimes. This paper is reviewed based on an analysis of scientific articles and each election organizer's official Twitter accounts.

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Section: Resultsmentioning

confidence: 99%

How Does Social Media Affect Money Politics Campaign Rejection in the 2020 Regional Head General Election Social Media? A Case Study of Indonesia

Misran

Nurmandi

Mutiarin

et al. 2021

Advances in Digital Science

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“…Possible negative aspects of the findings include the external focus of much evaluation activity by PubAFs, with a clear focus on donors as key, powerful stakeholders. Significantly less focus was given to beneficiaries of grants, and the benefits or costs of evaluation to them as a crucial and genuine partner in delivering on a foundation’s mission (Kingston et al, 2020). While donors’ and beneficiaries’ perspectives are also important, they are beyond the scope of the current study and may provide a focus for future research.…”

Section: Discussionmentioning

confidence: 99%

Performance measurement, evaluation and accountability in public philanthropic foundations

Williamson

Kingston

2021

Evaluation Journal of Australasia

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Philanthropic foundations routinely evaluate and measure the performance of nonprofit organisations to which they distribute funds, as well as the programmes that are funded. Another aspect of philanthropic foundations’ evaluation processes, which receives comparatively little attention within academic or practitioner literature, concerns evaluations of grant applications. While the focus of philanthropic evaluation literature is mainly on ‘how evaluation is done’, the focus of this article is on ‘how evaluation is understood’. This article details perspectives from interviews with 28 managers and trustees of Public Ancillary Funds as part of a wider study on the accountability of foundations. These public foundations must fundraise from the public, and donations to them are deductible against the taxable income of the donor, resulting in a significant element of accountability to the public for their effectiveness and evaluation of the distribution of their funds. Four main themes emerged through the exploration of how evaluation is understood from the perspective of these senior foundation leaders: motivations, values, criteria and processes of evaluation.

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“…These reporting requirements could be discharged via blockchain and triple-entry accounting systems, allowing for real-time monitoring and feedback. By freeing up time from intensive accounting and audit procedures, these technologies may create opportunities for greater deliberative dialogue (Kingston et al , 2020) between various stakeholders. This could move NGOs away from functional accountabilities which focus on issues like resource use, to more strategic concerns related to the impact of NGO activities (Avina, 1993), and reflecting on what the NGO is/is not and should be in the future (O'Leary and Smith, 2020; Pianezzi, 2021).…”

Section: Synthesis Of Present Accountability Issuesmentioning

confidence: 99%

“…Ultimately, this could enable more reflective internal accountability processes and stronger strategic decision-making within NGOs (Andreaus and Costa, 2014;O'Leary and Smith, 2020). NGOs may also be encouraged to reflect on all stakeholders, their diverse "truths" (Messner, 2009) and engage with potentially contested views (Dillard and Vinnari, 2019;Kingston et al, 2020). Illuminating these diverse perspectives will create an environment in which accountability moderates power differentials between stakeholders and improves equity and inclusion of the most vulnerable in society (Roberts, 2009;Dewi et al, 2019).…”

Section: Critical Perspectives On Accountabilitymentioning

confidence: 99%

How can NGO accountability practices be improved with technologies such as blockchain and triple-entry accounting?

Kuruppu

Dissanayake

Villiers

2022

AAAJ

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PurposeThe purpose of this paper is to explore how blockchain and triple-entry accounting technologies may improve non-governmental organisation (NGO) accountability by amplifying the social and economic outcomes of aid. It also provides a critique of these technologies from an accountability perspective.Design/methodology/approachAn in-depth case study of a large NGO, relying on semi-structured interviews, document analysis and non-participant observation, provides an understanding of current issues in existing NGO accountability and reporting systems. A novel case-conceptual critical analysis is then used to explore how blockchain and triple-entry accounting systems may potentially address some of the challenges identified with NGO accountability.FindingsAn empirical case study outlines the current processes which discharge accountability to a range of stakeholders, emphasising how “upward” accountability is privileged over other forms. This provides a foundation to illustrate how new technology can improve upward accountability to donors by enabling more efficient, accurate and auditable record-keeping and reporting, creating space for an NGO to focus on horizontal accountability to partner organisations and downward accountability to beneficiaries. Greater accountability exposes NGOs to diverse views from partner organisations and beneficiaries, potentially enhancing opportunities for learning and growth, i.e. greater impact. However, blockchain and triple-entry accounting can also create “over-accounting” and further entrench the power of upward stakeholders, such as donors, if not implemented carefully.Research limitations/implicationsA novel case-conceptual critical analysis furnishes new insights into how existing NGO accountability systems can be improved with technology. Despite the growing excitement about the possibilities of blockchain and triple-entry accounting systems, this paper offers a critical reflection on the limitations of these technologies and suggests avenues for future research.Practical implicationsExamples of how blockchain and triple-entry accounting systems can be integrated into NGO systems are presented. This research also raises the importance of creating a strong nexus between humans and technology, which ensures that “socialising” forms of accountability that empower vulnerable stakeholders, are embedded into international aid.Originality/valueThis research provides insight into present challenges with NGO accountability, using empirical evidence, furnishing potential solutions using novel blockchain and triple-entry accounting systems. Greater accountability to partner organisations and beneficiaries is important, as it potentially enables NGOs to learn how to be more impactful. Therefore, this paper introduces rich, contextually embedded perspectives on how NGO managers can exploit such technologies to enhance accountability and impact.

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Avoiding the accountability ‘sham-ritual’: An agonistic approach to beneficiaries’ participation in evaluation within nonprofit organisations

Cited by 28 publications

References 73 publications

How Does Social Media Affect Money Politics Campaign Rejection in the 2020 Regional Head General Election Social Media? A Case Study of Indonesia

How Does Social Media Affect Money Politics Campaign Rejection in the 2020 Regional Head General Election Social Media? A Case Study of Indonesia

Performance measurement, evaluation and accountability in public philanthropic foundations

How can NGO accountability practices be improved with technologies such as blockchain and triple-entry accounting?

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