Putting the Lasts First: The Case for Community-Focused and Peer-Managed NGO Accountability Mechanisms

Murtaza, Niaz

doi:10.1007/s11266-011-9181-9

Cited by 103 publications

(114 citation statements)

References 18 publications

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“…Reporting Requirements [30][31][32][33][34]88,89] Revenue diversification [28][29][30]90] Financial planning [28][29][30]43,44] Previous year result [29,30,43,44] Stability of revenue [29,30,43,44] Accounting ratios [29,30,43,44] Net asset change [28][29][30] …”

Section: Financial Vulnerabilitymentioning

confidence: 99%

Toward a Romanian NPOs Sustainability Model: Determinants of Sustainability

Ceptureanu

Orzan

et al. 2017

Sustainability

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Non-profit organizations (NPOs) have become increasingly important in the last decade for Romanian society since the state often failed to fulfill some of its social responsibilities. Romania's economic and financial crisis several years ago hardly hit non-profit sector because it led to a significant drop in public spending at the government level and cuts of financing programs from companies, two main donors for NPOs while simultaneously has amplified society's problems and gave rise to new target groups requiring support. This led to an acute need to address sustainability at organizational level since existing sustainability models in the literature are hardly adequate for Romanian context. We developed a model based on literature survey and Romanian experts' interviews, which allow us to identify relevant factors for Romanian non-profit sustainability. Three determinants were considered: Cognitive competence (nine items analyzed), Social awareness (seven items analyzed) and Financial vulnerability (four items analyzed), as well as two types of results: economic and social. The model was tested through an empirical research on 103 Romanian NPOs and on two sub-samples (nongovernment organizations and community based organizations) and found, using univariate and bivariate analysis, that the three considered determinants are correlated and statistically influence Romanian NPOs sustainability.

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Section: Financial Vulnerabilitymentioning

confidence: 99%

Toward a Romanian NPOs Sustainability Model: Determinants of Sustainability

Ceptureanu

Orzan

et al. 2017

Sustainability

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“…Rendering account has become a highly salient issue for most NGOs including the necessity to become more transparent for their own social and environmental performance (Crespy and Miller 2011;Gugerty 2009;Manetti and Toccafondi 2014;Unerman and O'Dwyer 2010). Highly publicized scandals-bad lemon problemsapparent or real mission drifts and changing government relationships in the wave of new public management reforms have contributed to this (Conway et al 2015;Murtaza 2012;Schmitz et al 2012). In addition, NGOs have been quite active in lobbying for an improved social and environmental accountability of for-profits.…”

Section: Introduction and Research Questionmentioning

confidence: 99%

GRI Sustainability Reporting by INGOs: A Way Forward for Improving Accountability?

2018

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Considering that the members of the International Non-Governmental Organizations (INGO) Accountability Charter played a prominent role in initiating the first sector supplement of the Global Reporting Initiative for non-governmental organizations (NGO), the purpose of the paper is to investigate their sustainability reporting (SR) practices in order to evaluate to what extent INGO Charter members comply with this voluntary accountability standard for SR. The empirical analysis is based on a content analysis of sustainability reports. The findings indicate that most of the INGO Charter members are far away from a comprehensive reporting practice. Hence, critical voices could assert that their reporting behavior seems to be more in line with facade building than the idea of providing a comprehensive account. By adapting a multiperspective theoretical discourse about the potential and shortcomings of SR to the NGO context, the study contributes to a field-specific theory-based pluralistic critical evaluation of SR as a major cross-sectoral innovation in voluntary accountability initiatives.

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“…In spite of a longstanding rhetoric about accountability between INGOs and their beneficiaries (Wallace & Chapman, 2013), and a strong ambition to put this rhetoric into practice, accountability between the INGO and its beneficiaries has not been put into practice in a sustainable way (Power, Maury, Maury,2002;Murtaza, 2012) as it was often limited to specialized initiatives (Schmitz, Raggo, & Bruno-van Vijfeijken, 2012 Mango, 2010). Next to these four main procedures and instruments, there also exist more hybrid forms, such as participatory monitoring and evaluation which seems to include dimensions of beneficiary feedback as well as participation.…”

Section: Accountability Between the Ingo And Its Beneficiariesmentioning

confidence: 99%

What is Negotiated in Negotiated Accountability? The Case of INGOs

2016

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This paper discusses the constructivist, negotiated perspective to INGO accountability. According to this perspective, INGO accountability is a process of mutual negotiations between different INGO stakeholders who hold different accountability demands. Acknowledging that this perspective provides a good starting point for a better understanding of INGO accountability, we comment on this conceptualization of INGO accountability. Through an analysis of accountability instruments and procedures, we examine closely how the demands of the INGO's stakeholders are embedded in particular relationships of accountability which are sustained by particular accountability logics. From this analysis, we point out that, due to the differences that exist between these accountability logics, processes of negotiation are likely to be filled with complex tensions and trade-offs. Moreover, as some accountability logics are much clearer and more compelling than others, a constructivist perspective on INGO accountability does not automatically coincide with an understanding of INGO accountability in which primordial importance is given to the beneficiaries.

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Putting the Lasts First: The Case for Community-Focused and Peer-Managed NGO Accountability Mechanisms

Cited by 103 publications

References 18 publications

Toward a Romanian NPOs Sustainability Model: Determinants of Sustainability

Toward a Romanian NPOs Sustainability Model: Determinants of Sustainability

GRI Sustainability Reporting by INGOs: A Way Forward for Improving Accountability?

What is Negotiated in Negotiated Accountability? The Case of INGOs

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