Accountability practices in microfinance: cultural translation and the role of intermediaries

Abstract

Purpose The purpose of this paper is to explore how accountability practices are affected and potentially transformed when mediated by translation. Adopting a postcolonial lens, the authors consider the ways in which translation functions and how intermediaries act as cultural translators in the context of microfinance. Design/methodology/approach The authors take a qualitative approach to a case study of a microfinance organization based in South Africa. Fieldwork allowed for the collection of data by means of direct observations, interviews, documents and a fieldwork diary. Findings The study demonstrates the presence of spaces of hybridity that co-exist within the same organizational context (Bhabha, 1994). Two spaces of hybridity are highlighted, in which translation processes were possible because of the proximity between borrowers and fieldworkers. The first space of hybridity was found locally and here translation shaped an accountability that aimed at leveraging local cultures and favoring cultural framing. The second space of hybridity was characterized by the interaction between oral and written cultures and the translation of responsibilities and expectations was predominantly unidirectional, prioritizing accountability practices consistent with organizational requirements. Originality/value This research offers in-depth insights into the links between intermediation, translation and accountability practices. It differs from prior research in considering intermediaries as active translators of accountability practices who act in-between cultures. The authors contend that the translation process reinscribes culture allowing dominant accountability practices to prevail and local cultural traditions to merely contextualize accountability practices.

NGO accountability: retrospective and prospective academic contributions

“…Their attention to one tool is unique and uncovered four factors critical to the tool's success: its design; its appreciation of the local culture; the nature of its distribution by fieldworkers; and its responsiveness to the MFI clients' perspective. The paper indirectly problematizes notions of downward accountability by illustrating how certain accountability tools need to be tailored to the needs of "clients" if they are to be effective (see also Marini et al, 2018).…”

Language and translation in accounting: a scandal of silence and displacement?

“…The contributions to this AAAJ special issue also demonstrated that there is much still to be done for us as a community to begin to comprehend and address the impact of language and translation on our innovative and (hopefully) more inclusive knowledge creation endeavors. Thus, there is a considerable scope for the exploration of the power implications of language skills, and of the use of ELF, in diverse settings (Detzen and Loehlein, 2018;Evans, 2018b;Kamla and Komori, 2018;Locke et al, 2018;Marini et al, 2018). Several papers also draw attention to the opportunities relating to the agency, power (or lack of power), standing and motives of the translator and the interests in and politics of decision making in translation (see, especially, Ejiogu and Ejiogu, 2018;Evans, 2018b;Kamla and Komori, 2018;Nobes and Stadler, 2018).…”

“…Kamla and Komori (2018) challenge us to find new ways to interact with, and disseminate knowledge about, local communities without inadvertently reinforcing stereotypes and hegemonies. Research is also required to address the power imbalances arising from translation of western conceptssuch as accountabilityinto local cultures, and to develop new (hybrid) forms of accountability that better serve the needs of, and better preserve local cultures and practices (Marini et al, 2018). One way to achieve such better translation is by being more transparent in describing and reflecting on our methods and their inherent power implications and by emphasizing and exploring, rather than obscuring, differences (Kamla and Komori, 2018).…”

“…As should be apparent from the above discussion, translation problems are not restricted to linguistics. Also adopting a postcolonial lens, Marini et al (2018) explore the role of another kind of cultural broker: fieldworkers as intermediaries and translators of culture. They do so in the context of the accountability practices of a non-governmental microfinance organization in South Africa, a country with multiple (official) languages and dialects, different cultures and different ethnicities.…”

Akuntabilitas Bisnis Villa Dalam Ajaran Suluk Linglung

“…Konsep akuntabilitas sebenarnya jauh lebih luas, yaitu proses di mana organisasi berkewajiban menyediakan informasi tentang apa yang diyakini, dilakukan atau tidak dilakukan, dan melibatkan pemangku kepentingan secara aktif serta menanggapi pandangan dan kritik terhadapnya (Mutiganda, 2013). Penelitian Hyndman & McKillop (2018) dan Marini, Andrew, & Laan (2018) menemukan bahwa terdapat beberapa faktor yang menyebabkan seringkali terdapat bias pada penentuan sebuah oganisasi atau bisnis akuntabel atau tidak, antara lain kepercayaan, emosi, intuisi (kata hati), kontrak sosial, dan hubungan timbal balik yang bercampur.…”