NGO Accountability from an NGO Perspective: Their Perceptions, Strategies, and Practices

Assi, Khaldoun Abou; Trent, Deborah L.

doi:10.2139/ssrn.3630087

Cited by 10 publications

(12 citation statements)

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“…In fact, CBSEs are more accountable to this process than to any particular constituent or outcome. With limited time, money, expert knowledge and (volunteer) staff capacity, flexible applications of accountability are a pragmatic way in which CBSEs' can continue adapting to their changing environment, in order to survive and flourish (see also Abouassi & Trent, 2016). This 'adaptive accountability' requires a relational, dialectic approach in which formal, costly accountability methods are only applied to legally required forms of accounting and informal practices are accepted by funding agencies and local governments as valid forms of accountability.…”

Section: Discussionmentioning

confidence: 99%

“…454-455). The relationship between actor and forum may be either hierarchical, in which the forum formally wields power over the actor (vertical accountability), or without hierarchy, with horizontal accountability to various stakeholders in society occurring on a voluntary basis (ibid., 460; see also Abouassi & Trent, 2016).…”

Section: Accountability and Representation In The Context Of Cbsesmentioning

confidence: 98%

“…As such, accountability is not an activity restricted to defined moments in time but a dialectical activity, requiring a constant dialogue between CBSEs, residents/users and other stakeholders. In their study of NGO accountability, Abouassi and Trent (2016) concluded that various accountability relationships -and perceptions of these relationships -gave NGOs degrees of leverage to reject donor demands and potentially forego funding. In fact, NGOs may be more assertive about managing their institutional environments than is often expected on the basis of a resource dependency assumption.…”

Section: Accountability and Representation In The Context Of Cbsesmentioning

confidence: 99%

“…Another potential drawback of (costly and time-consuming) formal assessment methods, is that they can lead to organisations which prioritise 'analysis over action', in an effort to fulfil top-down imposed accountability requirements (Connolly & Kelly, 2011, 230;Abouassi & Trent, 2016). This may be counter-productive for not-for-profit organisations which gain their legitimacy by 'doing' (ibid.).…”

Section: We [Board Members] Consult Them On a Daily Basis And We Exchmentioning

confidence: 99%

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How community-based social enterprises struggle with representation and accountability

Kleinhans

Bailey

Lindbergh

2019

SEJ

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Purpose Community-based social enterprises (CBSEs), a spatially defined subset of social enterprise, are independent, not-for-profit organisations managed by community members and committed to delivering long-term benefits to local people. CBSEs respond to austerity and policy reforms by providing services, jobs and other amenities for residents in deprived communities, thus contributing to neighbourhood regeneration. This paper aims to develop a better understanding of how CBSEs perceive accountability, how they apply it in the management and representation of their business and why. Design/methodology/approach Nine case studies of CBSEs across three European countries (England, the Netherlands and Sweden) are analysed, using data from semi-structured interviews with initiators, board members and volunteers in CBSEs. Findings CBSEs shape accountability and representation in response to the needs of local communities and in the wake of day-to-day challenges and opportunities. Apart from financial reporting, CBSEs apply informal strategies of accountability which are highly embedded in their way of working and contingent upon their limited resources. Originality/value Although research has shown the complex governance position of CBSEs, their application of accountability to target communities and other stakeholders is unclear. The paper coins the term “adaptive accountability,” reflecting a relational, dialectic approach in which formal, costly accountability methods are only applied to legally required forms of accounting, and informal practices are accepted by funding agencies and governments as valid forms of accountability, assessing CBSEs’ societal value in more open terms.

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Section: Discussionmentioning

confidence: 99%

Section: Accountability and Representation In The Context Of Cbsesmentioning

confidence: 98%

Section: Accountability and Representation In The Context Of Cbsesmentioning

confidence: 99%

Section: We [Board Members] Consult Them On a Daily Basis And We Exchmentioning

confidence: 99%

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How community-based social enterprises struggle with representation and accountability

Kleinhans

Bailey

Lindbergh

2019

SEJ

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“…O monitoramento defendido é aquele que tende a privilegiar a mensuração dos resultados no meio social e econômico, em detrimento da análise simples dos procedimentos interpostos na execução dos projetos realizados, ou seja, a simples conferência de documentação (Kendall & Knapp, 2000;Shaw & Allen, 2006). Além disso, há a defesa da obrigação de essas entidades realizarem prestação de contas (Abouassi & Trent, 2016), sendo que qualquer irregularidade ou ilegalidade na utilização dos recursos ou bens públicos deve ser objeto de fiscalização por parte dos órgãos responsáveis (Paes, 2004).…”

Section: Entidades Do Terceiro Setorunclassified

Evidências de irregularidades em OSCIPS: uma análise dos exames de auditoria realizados pelo Tribunal de Contas da União

Furtado

Giacomelli

Pacheco

2019

Rev. Cat. Cien. Cont.

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Esta pesquisa identifica irregularidades cometidas nos termos de parceria firmados com Organizações da Sociedade Civil de Interesse Público (Oscip) em exames de auditoria realizados pelo Tribunal de Contas da União (TCU), além de verificar as práticas de accountability nas atividades de auditoria do TCU. Para operacionalizar o estudo procedeu-se com exame documental, técnica adotada para análise dos acórdãos do TCU concernentes às auditorias executadas nas prestações de contas das parcerias governamentais com Oscips. A pesquisa identificou 77 acórdãos com irregularidades no período de 2005 a 2016, que favoreceram um total de 62 Oscips envolvidas em desvios. As irregularidades estão relacionadas ao desconhecimento das normas na elaboração de prestação de contas, falta de controle administrativo adequado na execução dos recursos e, também, situações de superfaturamento financeiro e desvio de finalidades do projeto. Adicionalmente, observou-se que o controle das normas e leis é a principal vertente de análise do TCU quanto aos aspectos da accountability, carecendo de melhores evidenciações sobre o desempenho destas organizações e transparência na execução dos projetos.

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Civil society and democratization: The role of service‐providing organizations amid closing civic spaces

Moldavanova

Onishi

Toepler

2023

Public Admin & Development

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This article argues that current democracy promotion strategies relying on rightsclaiming advocacy NGOs are falling short of their democratization goals, as authoritarian regimes are closing the space through restrictions on the NGOs that attempt to carry them out. In response, we suggest a reexamination of earlier approaches to involving civil society in democratization efforts by shifting the focus back on service-providing civil society organizations that have largely become sidelined in democracy-building agendas. Specifically, service providers tend to be more capable of functioning "under the radar" thus contributing to democracy in both direct and indirect ways, and thus escaping closing space restrictions. The key concerns about their independence from the state, as well as under what conditions the state may be less successful in coopting the independent service-providers, however, remain unresolved and warrant future research.

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NGO Accountability from an NGO Perspective: Their Perceptions, Strategies, and Practices

Cited by 10 publications

References 0 publications

How community-based social enterprises struggle with representation and accountability

How community-based social enterprises struggle with representation and accountability

Evidências de irregularidades em OSCIPS: uma análise dos exames de auditoria realizados pelo Tribunal de Contas da União

Civil society and democratization: The role of service‐providing organizations amid closing civic spaces

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