Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study

Dewi, Miranti Kartika; Manochin, Melina; Belal, Ataur Rahman

doi:10.1016/j.cpa.2019.102130

Cited by 41 publications

(64 citation statements)

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“…To gain the trust of their funders, NGOs first need to gain the trust of their auditors, which means making themselves more auditable. Preparedness (Collier, 2008;Dewi et al, 2020;Matilal and Adhikari, 2020), vigilance (Morales et al, 2014) and auditability (Power, 1997) constitute a first response to the burden of evaluation and a first step in a process of "reactive conformance" (Pollock et al, 2018).…”

Section: Discussionmentioning

confidence: 99%

NGO responses to financial evaluation: auditability, purification and performance

Cazenave

Moralès

2021

AAAJ

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PurposeLiterature has widely studied the financial accountability pressures on NGOs but rarely analysed how NGOs respond to them. This paper studies one large humanitarian NGO to address this question. It investigates the NGO's responses to understand the extent to which NGOs are able to regain control over their own work and turn the frames of evaluation and accountability to their own advantage.Design/methodology/approachThis article draws on a case study of one of the largest French humanitarian NGOs. Interviews and observation (both participant and non-participant) were conducted in the financial department of the NGO. These data are supplemented with field-level contextual interviews.FindingsIn the NGO studied, institutional pressure is largely mediated by compliance audits. The paper thus traces the consequences of compliance audits for the NGO's central finance teams and describes how they respond. The findings detail three responses to evaluation. First, to respond to the burden of evaluation, the organisation makes itself auditable and develops preparedness. Second, to respond to the anxiety of evaluation, the organisation engages in a process of purification and succumbs to the allure of the single figure. Third, building on its newly acquired auditability and purity, the organisation performs itself as a “corporatised NGO”. Together, these three responses constitute the NGO as an “entrepreneur” competing for eligibility, and financial literacy and managerialism become crucial to respond to pressure from institutional funders.Originality/valueThis paper extends the understanding of organisational responses to evaluation. The authors show the influence of evaluation systems on NGOs, but also how NGOs can react to regain control over their work and turn the frames of evaluation and accountability to their own advantage. However, despite several decades of calls for broader conceptions of NGO accountability, the case NGO prefers to promote a very narrow view of its performance, based solely on accounting compliance. It takes some pride in its ability to comply with funders' and auditors' demands. Turning a simple matter of compliance into a display of good performance, it builds a strategy and competitive advantage on its ability to respond competently to evaluation.

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Section: Discussionmentioning

confidence: 99%

NGO responses to financial evaluation: auditability, purification and performance

Cazenave

Moralès

2021

AAAJ

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“…Practices of accountability in NGOs are often influenced by individual member beliefs and action. For example, religious beliefs and practice can form a key component of accountability for NGOs (Dewi et al, 2018, Dewi et al, 2019, Goddard, 2020. This focus on individual practice ties accountability to volunteers, but also to the organisational identity of the NGO O'Dwyer, 2012, Unerman andO'Dwyer, 2010), emphasising the nature of accountability as not only the giving of accounts (Scott and Lyman, 1968), but also the 'deepseated' effects and humanistic relational elements of accountability on volunteers and other stakeholders (O' Leary, 2017, Yates et al, 2021.…”

Section: Accountability In Ngosmentioning

confidence: 99%

The view from the front line: shifting beneficiary accountability and interrelatedness in the time of a global pandemic

Yates

Difrancesco

2021

AAAJ

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PurposeWe discuss the beneficiary accountability implications that arose due to the COVID-19 pandemic (and resultant social distancing restrictions) for a branch of a religious non-governmental organisation (NGO) based in mainland Spain, whose main beneficiaries are homeless individuals.Design/methodology/approachWe utilise a singular case method to observe accountability implications in the case organisation. We also utilise two sources of primary data: eight semi-structured interviews with volunteers of the NGO branch, supported by auto-ethnographic data recorded in forty-six diary entries throughout the period of research.FindingsAs the main mechanism for the discharge of beneficiary accountability for the case organisation is through action, this was affected greatly by the COVID-19 pandemic and social distancing measures. Beneficiary accountability (discharged through action) changed rapidly, resulting in neglect of previous beneficiaries, carrying profound implications for charitable actors, beneficiaries and the organisation.Research limitations/implicationsOur case focuses on that of a small organisation, and therefore the generalisability of findings will be somewhat limited and context specific. The number of interviews (eight) is also relatively small.Practical implicationsInsights can be drawn for the management of volunteers, alignment of personally held accountabilities of internal actors with those of organisations and emotional aspects of accountability for NGO managers and organisers.Originality/valueNGO accountability theorisation is enhanced via the use of Levinas' Judaic writings concerning the importance of the ritual practice of ethics for the individual involved in charitable action. The intertwined nature of personal accountability of volunteers and beneficiary accountability for the organisation is emphasised.

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“…In contrast to upward hierarchical accountability, downward accountability involves a two-way flow of information between the NGO and beneficiaries. From an organizational perspective, this allows NGOs to become more responsive to the self-defined needs of beneficiaries and improve how aid is delivered (Agyemang et al, 2017;Dewi, Manochin & Belal, 2019;Dixon et al, 2006;O'Dwyer & Unerman, 2008, 2010. Agyemang et al (2017) considered how more informal accountability 'conversations' could facilitate more effective downward accountability to beneficiaries.…”

Section: The Emergence Of a Call For Beneficiary-focused Accountabilitymentioning

confidence: 99%

“…Despite the focus of O'Leary (2018) and several other studies pursuing the rights-based approach (Agyemang et al, 2017;Dewi, et al, 2019;O'Dwyer & Unerman, 2010;Unerman & O'Dwyer, 2012), there are some deficiencies in these academic and related practical positions. Firstly, there is less than a clear understanding of what a rights-based approach entails and what it should look like in practice.…”

Section: Deficiencies In the Current Approachmentioning

confidence: 99%

Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspective

Yasmin

Ghafran

Haslam

2021

Critical Perspectives on Accounting

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Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study

Cited by 41 publications

References 64 publications

NGO responses to financial evaluation: auditability, purification and performance

NGO responses to financial evaluation: auditability, purification and performance

The view from the front line: shifting beneficiary accountability and interrelatedness in the time of a global pandemic

Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspective

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