Comprehensive INGO Accountability to Strengthen Perceived Program Effectiveness: A Logical Thing?

Abstract

The accountability of international nongovernmental organizations (INGOs) has come under closer public and academic scrutiny. Critics call for a more comprehensive approach to accountability—one that addresses a wider set of stakeholders, and beneficiaries in particular. There is an increase in empirical evidence suggesting that comprehensive accountability has positive implications for the organizational performance. This article develops a framework for comprehensive INGO accountability and tests its implications on program effectiveness. The framework describes three accountability meta-logics: the resource logic, outcome assessment logic, and discursive logic. Applying partial least squares structural equation modeling, the impact of these meta-logics on perceived program effectiveness as well as their drivers is tested. The analysis is based on a unique data set from an international survey among 201 INGO leaders from 21 countries. The findings suggest that comprehensive accountability indeed strengthens the perceived program effectiveness. The study emphasizes the managerial argument that implementing comprehensive accountability, not only is the “right thing” to do, but also has the strategic advantage of strengthening perceived mission achievement.

Accountability in French non-profit organizations: between paradox and complexity

“…This result was found in all types of organizations: companies (e.g. see the two previous references), public administrations (Dikopoulou and Mihiotis, 2010;Free and Radcliffe, 2009;Heinrich, 2002;Rabovsky, 2012) and NPOs (Costa et al, 2011;Cutt and Murray, 2000;Hengevoss, 2023;Mohd Noor et al, 2017). Nevertheless, the debate is beginning to open on the nature of accountability in order to rework this a priori positive link (e.g.…”

“…see the two previous references), public administrations (Dikopoulou and Mihiotis, 2010; Free and Radcliffe, 2009; Heinrich, 2002; Rabovsky, 2012) and NPOs (Costa et al. , 2011; Cutt and Murray, 2000; Hengevoss, 2023; Mohd Noor et al. , 2017).…”

Searching for the North Star or how to navigate a boat with a fixed rudder through turbulent times

“…Moving beyond such framing to a recognition that institutions are part of a wider philanthropic movement and the wider non‐profit sector would lead to greater levels of communication, accountability and transparency. This could be evidenced through increased adaptation of initiatives relating to public reporting and seeking performance related feedback from applicants, grant‐holders and other external stakeholders that institutional grantmakers are working with (Hengevoss, 2023).…”

Nonprofit Management Researchers’ Reconceptualization of Comprehensive INGO Accountability: Toward an Institutional Logics Approach

“…These logics are described as varying in the sources from which actors gain authority and legitimacy as well as in the basis of norms, strategies, and control mechanisms orienting their social interactions (Thornton et al, 2013). Nonprofit management scholars have built on these ideal logic-types and have adopted these logics to individual stakeholders (Beagles, 2022;Goncharenko, 2019;Gugerty et al, 2021;Hengevoss, 2023;Wahlén, 2014;Weinryb, 2020). This has allowed deriving different accountability logics.…”