The internal accountability dynamic of UK service clubs: towards (more) intelligent accountability?

Yates, David J.; Gebreiter, Florian; Lowe, Alan

doi:10.1080/01559982.2019.1589907

Cited by 15 publications

(31 citation statements)

References 58 publications

(125 reference statements)

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“…Through an analysis of the discussions taking place in the NGOs' online community of practice, this study reveals that the accountability agenda and related practices of advocacy NGOs is determined by the interrelated threats of financial vulnerability, potential loss of independence, legitimacy challenges and the high level of public scrutiny. Yates et al (2019), Uddin and Belal (2019) and Goncharenko (2019) support our prior assumption that within NGOs there is a greater commitment to genuinely address the interests of a broad range of stakeholders (O'Dwyer & Unerman, 2007, p. 2008) with a focus on substantive as opposed to procedural accountability (Gray et al, 2006). In these papers, the authors identified a sense of obligation towards the NGOs' purpose, rather than anxiety regarding the power of the stakeholders or financially-driven motives (O'Dwyer & Unerman, 2008).…”

Section: Ngos Social Purpose Accounting and Accountabilitymentioning

confidence: 84%

“…While most NGOs are small, the largest NGOs dominate the funding and activities within the sector (Cordery et al, 2017). Accordingly, much research focuses on the largest of these entities (as do Uddin & Belal, 2019), yet in this issue we also include research on smaller, less well-resourced entities (Denedo et al, 2019;Goncharenko, 2019;Kemp & Morgan, 2019;Yates et al, 2019). Thirdly, NGOs' work is affected by the context in which they operate.…”

Section: Ngossome Definitional Issuesmentioning

confidence: 99%

“…In general, all the papers in this special issue recognise that without an appropriate recognition of NGOs' purposes, their accounts can be subverted, intentionally or unintentionally, to become a tool to maintain and advance individuals' own interests, resource accumulation and power. Yates et al (2019) explore the nature of internal accountability within social purpose organisations, focussing on three service clubs. Their paper utilises Roberts' framework of individualising/hierarchical and socialising/intelligent forms of accountability, with socialising forms of accountability dominating accountable space within service clubs.…”

Section: Ngos Social Purpose Accounting and Accountabilitymentioning

confidence: 99%

“…In Goncharenko (2019), Uddin and Belal (2019) and Yates et al (2019), we can see the possibility of circumventing formal power relations and formal accountability processes in order to provide locally meaningful accounts such as "accounts" in the form of actions (Munro, 1996). This can also be observed in Denedo et al (2019), where alternative accounts were produced with the potential to enable greater engagement between NGOs and their stakeholders.…”

Section: Ngos Social Purpose Accounting and Accountabilitymentioning

confidence: 99%

“…This can also be observed in Denedo et al (2019), where alternative accounts were produced with the potential to enable greater engagement between NGOs and their stakeholders. In these four papers (Denedo et al, 2019;Goncharenko, 2019;Uddin & Belal, 2019;Yates et al, 2019) there was a tendency to privilege substantive accounting mechanisms that emphasised ongoing courses of action rather than the reporting of periodic end-result (Ebrahim, 2003;Gray et al, 2006).…”

Section: Ngos Social Purpose Accounting and Accountabilitymentioning

confidence: 99%

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NGO accounting and accountability: past, present and future

2019

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The main aim of this paper is to introduce key themes of NGO accounting and accountability and provide an overview of the papers included in this special issue. These papers deal with formal reporting issues related to the regulatory requirements as well as various alternative forms of informal accountability mechanisms which are more related with the core social purpose of the organisation. This special issue contributes not only to the scholarly debates on NGO accounting and accountability but also to the various issues facing policy makers and NGO practitioners. We have provided a robust research agenda for future researchers. HIGHLIGHTS. We define the term 'NGO' for the purposes of this issue, concluding that NGOs' social purposes and the constraint on distribution of surpluses are the two common characteristics.. This definition encourages researchers to cast their net wider when considering contexts in which to undertake their NGO study.. NGO accountability discharge is broadening to a wider range of stakeholders.. There are many NGO accounting and accountability issues that warrant further research.

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Section: Ngos Social Purpose Accounting and Accountabilitymentioning

confidence: 84%

Section: Ngossome Definitional Issuesmentioning

confidence: 99%

Section: Ngos Social Purpose Accounting and Accountabilitymentioning

confidence: 99%

Section: Ngos Social Purpose Accounting and Accountabilitymentioning

confidence: 99%

Section: Ngos Social Purpose Accounting and Accountabilitymentioning

confidence: 99%

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NGO accounting and accountability: past, present and future

2019

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Accountability in the environmental crisis: From microsocial practices to moral orders

Lidskog,

Standring

2023

Env Pol Gov

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The global environmental crisis is the result of a complex web of causation and distributed agency, where not even the most powerful individual actors can be considered responsible nor remedy the situation alone. This has prompted multiple calls across societies for transformative social change. What role can accountability play in this context? Starting in the theoretical traditions of microsociology and pragmatic sociology, this article elaborates the role of accountability in social interactions. To provide an account that justifies an action or inaction is here understood as a process of social ordering, where accounts are assessed as acceptable only after they have been tested against higher normative principles. Microsocial practices are, in this way, linked to macrosocial order. The following section turns to the global environmental crisis, showing that the crisis raises normative as well as epistemic challenges. The complexity of the socio‐environmental situation makes it hard to know what should be done and opens normative orders and epistemic claims to contestation. This situation provides increased opportunities for strategic maneuvering to justify actions as well as opportunities to question social practices and social order. The article concludes by discussing the role of accountability in climate change. Accountability can serve as a mechanism to attach issues to the current environmental crisis and re‐embed decisions and practice in an environmental moral order. As part of a broader palette of instruments, rules and norms, accountability has an important function to play in transforming society towards sustainability.

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