In the spotlight: Rethinking NGO accountability in the #MeToo era

Goncharenko, Galina

doi:10.1016/j.cpa.2021.102308

Cited by 17 publications

(22 citation statements)

References 119 publications

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“…There are several studies about NGOs' accountability (Bellucci and Manetti, 2017;Fu and Zhang, 2019;Goncharenko, 2021;Neu et al, 2020;Smitko, 2012;Yates et al, 2019). Accountability can be also defined as socializing and intelligent accountability which means that organizations must have a good relationship between internal and external organizations such as managers and donors (Yates et al, 2019).…”

Section: Accountability In Ngosmentioning

confidence: 99%

“…The communication between internal and external parts of the organization will maintain the existence of organizations. However, if there is bad news from the NGOs related to the performance, it will ruin the quality of the organization (Goncharenko, 2021). Therefore, NGOs must be careful in delivering their activities on social media (Bellucci & Manetti, 2017).…”

Section: Accountability In Ngosmentioning

confidence: 99%

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The Facebook and NGO’s Accountability Practices

Masdar¹,

Basiruddin²,

Fitria³

2022

IJARAFMS

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Nowadays, the famous platform to share information is through social media such as Facebook. Unlike other sectors that provide written documents in attracting their investors, a situation in the third world sector seems different. Facebook becomes a familiar platform for a non-government organization (NGO) to share information about their activities including fundraising. Facebook allows NGOs to communicate with potential and existing donors. However, Facebook also has the potential to destroy the NGOs themselves through inaccurate information shared by the user of social media. This situation could create harm to the NGOs' reputation if they are not taking proactive action. This study investigates how far Facebook can express the NGO's accountability practices. This study uses a qualitative approach by choosing NGO in Malaysia as a case study. This NGO has humanitarian aid towards refugees especially in the middle east countries. Data was collected through document analysis and interviews with ten (10) interviewees including NGO personnel, donors, and beneficiaries. Underlying to social capital theory, this research found Facebook has a powerful impact on the NGO's accountability practices. The Facebook application becomes a norm for NGOs to express their activities. It allows NGOs to convince donors for fundraising purposes. Therefore, this study found Facebook has a vulnerability towards accountability practices in the NGO. The limitation of the study only focuses on Facebook as social media accountability. Thus, the comparision of NGO disclosure between other social media could be applied in the next future study.

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Section: Accountability In Ngosmentioning

confidence: 99%

Section: Accountability In Ngosmentioning

confidence: 99%

The Facebook and NGO’s Accountability Practices

Masdar¹,

Basiruddin²,

Fitria³

2022

IJARAFMS

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“…Recent accounting research has started to explore this topic. Goncharenko (2021) shows the transformative impact of the #MeToo movement on NGO accountability in response to sexual misconduct in the non-profit sector. The negative impact on the social, cultural and economic value to the NGOs involved can be seen in the acknowledgement from the UN Secretary-General that a recent survey had highlighted the “debilitating effect on staff morale and on work performance” (p. 14 in press ).…”

Section: Whistleblowing In the Public Interest – Key Themes From The ...mentioning

confidence: 99%

“…The public interest is given rather than clearly defined, and there is a continued reliance on whistleblowers to capture financial wrongdoing (Kaplan et al , 2011; Stolowy et al , 2019), as seen through the importance of whistleblowers in US legislation. The types of concerns highlighted by public interest disclosure have evolved, with new social issues such as the #MeToo movement shown to be impacting on organisational accountability practices (Goncharenko, 2021). This demonstrates Dewey's (1927) dynamic version of the public interest which is changeable and situation-dependent and provides numerous opportunities for expanding accounting research into new domains.…”

Section: Whistleblowing In the Public Interest – Key Themes From The ...mentioning

confidence: 99%

Whistleblowing and accounting for the public interest: a call for new directions

Quayle

2021

AAAJ

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PurposeThis paper aims to generate new research directions at the intersection of accounting, whistleblowing and publicness: defined as the attainment of public goals, interests and values.Design/methodology/approachA problematising review is used to challenge and rethink the existing accounting and whistleblowing literature by incorporating readings from the public interest and public value literature. The paper draws on the work of Dewey (1927), Bozeman (2007) and Benington (2009) to open up new ways of theorising relations between accounting, whistleblowing and publicness.FindingsFirstly, the paper develops a public interest theoretical framework which shows whistleblowing is a public value activity that moves organisational wrongdoing into the public sphere where it is subject to democratic debate and dialogue required to reconcile the public's interests with what the public values. Secondly, this framework provides one answer to continuing questions in the literature of how to define accountings relationship to the public interest. Finally, the paper suggests this conceptual framework be used to stimulate debate on whether and how one should expand existing accounting and accountability knowledge boundaries to incorporate the broader social, political and moral concerns highlighted by whistleblowers acting in the public interest.Originality/valueAccounting and whistleblowing research has ignored the theoretical implications of whistleblowing in the public interest. The paper shows how accounting and accountability can respond to the challenges of a shifting and intangible public interest by providing a conceptual framework to guide current and future theoretical questions of how accounting is connected to the public interest.

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“…These critiques come at a time when many institutions, including in the worlds of research and international development, are wrestling with urgent ethical failures around race (Ampofo, 2016;Pailey, 2020) and gender (Brown (ed. ), 2019;Goncharenko, 2021). Any new articulation of principles of research ethics must also respond to that wider ethical challenge, and seek to create relationships of justice, not merely beneficence .…”

Section: Global Debatementioning

confidence: 99%

Participant voice first: the Busara research agenda on ethical research in the Global South

MUMO¹,

Lab²,

Wein³

et al. 2021

Preprint

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The use of experiments in social science has brought huge gains in our knowledge of the world. However, in recent debates, sharp critiques of the power imbalances of the discipline have been made. There have been some responses on how we can improve our approach to be more ethical. These responses have often conceived of research ethics rather narrowly, and not included wider responsibilities beyond the protection of participants. Often missing from both sides has been empirical study of the preferences of those research participants, and the societies they belong to. As part of our commitment to racial, gender and wider social justice, commitment to advancing the voices of research participants, and under the banner of our values of respect and purpose, Busara proposes to organise and formalise its agenda on research ethics. We will combine past learnings with new studies over the next three years, to deeply understand the experiences of research participants, and find better ways of closing the loop in communication with those participants. From there, we will co-create, test and disseminate changes to research processes and practices that improve participant welfare and uphold ever-higher standards of ethical practice. We believe that this is both more just, and likely to produce better quality research.

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In the spotlight: Rethinking NGO accountability in the #MeToo era

Cited by 17 publications

References 119 publications

The Facebook and NGO’s Accountability Practices

The Facebook and NGO’s Accountability Practices

Whistleblowing and accounting for the public interest: a call for new directions

Participant voice first: the Busara research agenda on ethical research in the Global South

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