NGO accountability: retrospective and prospective academic contributions

Agyemang, Gloria; O’Dwyer, Brendan; Unerman, Jeffrey

doi:10.1108/aaaj-06-2018-3507

Cited by 68 publications

(93 citation statements)

References 55 publications

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“…The findings of this study extend previous critical accounting studies on NGOs' accountability (Uddin and Belal, 2019;O'Dwyer and Unerman, 2008;O'Dwyer and Boomsma, 2015;O'Leary, 2017;Agyemang et al, 2019) in several ways. To begin with, the analysis problematizes the dichotomy drawn in previous studies between an 'externally imposed accountability' calling for formal accountability mechanisms, and an 'internally generated accountability' based on informal and value-based accounts (O'Dwyer and Boomsma, 2015;Ebrahim, 2003;Roberts, 1991;Chenhall et al, 2016Chenhall et al, , 2010.…”

Section: Discussionsupporting

confidence: 85%

“…In other words, while securing economic capital, NGOs may struggle to preserve their identity and cultural capital (Chenhall et al, 2010, p. 746). Whereas this is a shared conclusion, no previous accounting studies have actually investigated the interplay between accountability and organizational identity as an NGO evolves from an informal grassroots group into a fully-fledged organization (Agyemang et al, 2019). To investigate and explain how different forms of accountability are implicated in the formation of organizational identity, this study draws from a poststructuralist understanding of organizational identity discussed in the following section.…”

Section: Ngos' Accountabilitymentioning

confidence: 99%

“…I don't think that's a good thing. (Volunteer) Each volunteer had indeed a personal understanding of the role that they played in the organization and wanted to enact this role in a way that could satisfy their "genuine sense of responsibility and accountability to beneficiaries" (Agyemang et al, 2019). Some volunteers enjoyed the fluidity and flexibility of their involvement which ultimately differentiated their support from the work of an employee: I very much like not having a defined role.…”

Section: One Of the Risks I Think Might Be Losing People Because A Lot Of The Volunteers Like The Fact Thatmentioning

confidence: 99%

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We are what we tell: an enquiry into NGOs' organizational identity and accountability

Pianezzi

2021

AAAJ

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PurposeThis study offers a critical inquiry into accountability vis-à-vis organizational identity formation. It investigates how accountability evolves in the transformation of an NGO operating in the field of migration management from an informal grassroots group into a fully-fledged organization.Design/methodology/approachThe paper is the outcome of a participatory action research project on Welcome Refugees (WR), a UK-based NGO. The project involved documentary analysis, focus group and semi-structured interviews, field notes, and participant observation. The analysis draws from poststructuralist theorization to explain the interplay between organizational identity and different forms of NGO accountability over time.FindingsThe study shows how different forms of accountability became salient over time and were experienced differently by organizational members, thus leading to competing collective identity narratives. Organizational members felt accountable to beneficiaries in different ways, and this was reflected in their identification with the organization. Some advocated a rights-based approach that partially resonated with the accountability demands of external donors, while others aimed at enacting their feelings of accountability by preserving their closeness with beneficiaries and using a need-based approach. These differences led to an identity struggle that was ultimately solved through the silencing of marginalized narratives and the adoption of an adaptive regime of accountability.Practical implicationsThe findings of the case are of practical relevance to quasi-organizations that struggle to form and maintain organizational identity in their first years of operation. Their survival depends not only on their ability to accommodate and/or resist a multiplicity of accountability demands but also on their ability to develop a shared and common understanding of identity accountability.Originality/valueThe paper problematizes rather than takes for granted the process through which organizations acquire a viable identity and the role of accountability within them.

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Section: Discussionsupporting

confidence: 85%

Section: Ngos' Accountabilitymentioning

confidence: 99%

Section: One Of the Risks I Think Might Be Losing People Because A Lot Of The Volunteers Like The Fact Thatmentioning

confidence: 99%

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We are what we tell: an enquiry into NGOs' organizational identity and accountability

Pianezzi

2021

AAAJ

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“…A broad field of research focusing on accounting for NGOs (see e.g. Agyemang, O'Dwyer, and Unerman 2019;Hall and O'Dwyer 2017;Unerman and O'Dwyer 2006) may offer promising insights for SEs regarding the role of accounting supporting values-based organisations. However, in a similar manner that traditional for-profit companies are different from SEs, NGOs usually differ from SEs for their financial base and not-for-profit strategies.…”

Section: Accounting For Social Enterprisesmentioning

confidence: 99%

Roles of Accounting for the Contested Terrain of Social Enterprises

Mäkelä

2021

Social and Environmental Accountability Journal

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Social enterprises are organisations that employ commercial strategies to deliver societal impact, rather than shareholder value, and may play an important role in the transition to a more socially sustainable society. However, social entrepreneurship has become a contested terrain due to its ambiguous identity and ideology. This study maintains that accounting plays a role in the development of social enterprises due to its ability to shape the domain of economic operation. Using interview data obtained from the key actors in Finland, this study identifies and analyses perceptions of the roles of accounting for social enterprises. Overall, the study highlights the ambiguities related to accounting for social enterprises and draws attention to the plural roles of accounting. It encourages opening up the processes of defining the principles and tools for accounting for social enterprises, arguing that such decisions may have broader organisational and societal implications.

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“…A high level of wellbeing originates positive effects, both for the employee and for the organization [ 40 ]. However, it is important not to forget that the activities these institutions perform may have uneven results due to the different cultural, economic, or social contexts in which they take place [ 41 ]. The divergence among the results obtained while working and those expected by the worker, the organization, or the government may affect the worker’s wellbeing in internal aspects such as motivation and challenge [ 42 ].…”

Section: Introductionmentioning

confidence: 99%

Analysis of Wellbeing in Nongovernmental Organizations’ Workplace in a Developed Area Context

Romero

Río

Ceular-Villamandos

2020

IJERPH

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An extremely useful theoretical approach to understanding the nature of work, health, and wellbeing is the job demand–control (JDC) model and the job demand–control–support (JDCS) model. In order for professional workers in the nongovernmental organization (NGO) sector to do their job, it is necessary for them to have a feeling of wellbeing. Despite this, in Europe, studies regarding the effects of the JDCS model in relation to workers’ wellbeing have not been carried out. This study is expected to fill this important gap in research by analyzing the relationship of wellbeing with work demands, work control, and social support. In order to corroborate the proposed hypotheses, an analysis of these constructs in employees in European nongovernmental organizations (NGOs) was developed and, using structural equation models, these relationships were tested. The results confirm the main hypothesis of the job demand–control–support (JDCS) model and the causal relationship among physical and psychological demands, work control, and support from supervisors and colleagues with the level of employee wellbeing.

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NGO accountability: retrospective and prospective academic contributions

Cited by 68 publications

References 55 publications

We are what we tell: an enquiry into NGOs' organizational identity and accountability

We are what we tell: an enquiry into NGOs' organizational identity and accountability

Roles of Accounting for the Contested Terrain of Social Enterprises

Analysis of Wellbeing in Nongovernmental Organizations’ Workplace in a Developed Area Context

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