From monologic to dialogic

Abstract

Purpose Informed by the critical perspective of dialogic accounting theory, the purpose of this paper is to explore the use of evaluation as a means of enhancing accountability to beneficiaries within nonprofit organisations (NPOs). As a stakeholder group frequently marginalised by traditional accounting practices, the participation of beneficiaries within a NPO’s accountability structure is presented as a means of increasing social justice. Design/methodology/approach The research design used case studies involving two NPOs, examining documents and conducting interviews across three stakeholder groups, within each organisation. Findings Findings reveal that when viewed on beneficiaries’ terms, accountability to beneficiaries, through participative evaluation, needs to consider the particular timeframe of beneficiary engagement within each organisation. This temporal element positions downwards accountability to beneficiaries within NPOs as multi-modal. Research limitations/implications The research poses a limit to statistical generalisability outside of the specific research context. However, the research prioritises theoretical generalisation to social forms and meanings, and as such provides insights for literature. Practical implications In acknowledging that beneficiaries have accountability needs dependent upon their timeframe of participation, NPOs can better target their downwards accountability structures. This research also has practical implications in its attempt to action two of the United Nation’s Sustainable Development Goals. Originality/value This paper makes a contribution to the limited research into nonprofit accountability towards beneficiaries. Dialogic accounting theory is enacted to explore how accountability can be practised on beneficiaries’ terms.

Accountability and legitimacy of non‐profit organisations: Challenging the current status quo and identifying avenues for future research

“…Costa, Pesci, Andreaus, and Taufer (2019), for example, suggest the higher the level of empathy in the organisation-stakeholder relationship, the more the stakeholders become close to the mission, and identify with the values of the organisation. Recent work also critically evaluates how participant evaluation (Kingston, Furneaux, de Zwaan, & Alderman, 2019) can be better utilised to enhance accountability to beneficiaries. Thus, although the functional research focuses on communicating with stakeholders in a one-way conversation, the interpretive and radical research suggests creating variable opportunities for conversation between and across stakeholder groups, in order to maintain moral legitimacy, enhance social accountability and go some way in helping build greater trust in NPOs.…”

The Politics of Accountability and Participation: A Case study of Samoa's Land Reform

“…2017; Tanima et al, 2020;Tregidga & Milne, in press), it contributes to current research emphasising its possibilities for critiquing ‗neoliberal development' and promoting democratic developments in accountability (Alawattage & Azure, 2019;Tanima et al, 2020) and participatory practices (Kingston et al, 2019).…”

“…While the interview guide provided guiding questions for discussion, the responses of the interviewees provided the researcher the flexibility to pose more insightful questions than the initially drafted ones. This notion is also upheld by other scholars who have found semi-structured interviews useful for studying complex and controversial areas (for example, Aleksandrov, Bourmistrov & Grossi, 2018;Bellucci, Simoni, Acuti & Manetti, 2019;Denedo, Thomson & Yonekura, 2019;Kingston, Furneaux, de Zwaan & Alderman, 2019;Tanima, et al, 2020;Vinnari & Dillard, 2016).…”

“…Until recently (Alawattage & Azure, 2019;Kingston et al, 2019;Tanima et al, 2020), Cooper and Lapsley (2019) provided one of the few works highlighting the politics of accountability struggles by examining the weaknesses in public accountability which gave impetus to a social movement mobilised to achieve justice for the death of supporters in the1989 Football Association Cup semi-final at Hillsborough stadium in Sheffield. In line with its critical dialogic accounting framework, this study also attempted to address the politics in accountability debates.…”

Transformation through Participation and Accountability: Exploring alternative approaches to Value for Money in Development Assistance

“…Therefore, transactional accountability is defined as 'transaction completing' due to completion of the beneficiary's engagement with the organisation as a point of closure. (Kingston, 2019). Relational accountability, conversely, is defined as relationship building due to the nature of the accountability structure which involves genuine stakeholder participation.…”