IDEAS home Printed from https://ideas.repec.org/a/eee/bracre/v55y2023i5s0890838923000860.html
   My bibliography  Save this article

NGOs’ performance, governance, and accountability in the era of digital transformation

Author

Listed:
  • Cordery, Carolyn J.
  • Goncharenko, Galina
  • Polzer, Tobias
  • McConville, Danielle
  • Belal, Ataur

Abstract

Digital transformation creates opportunities and challenges for non-governmental organisations (NGOs) and their stakeholders. In NGOs, digital transformation affects different accounting modes. While many challenges brought about by digital transformation are universal, NGOs can be acutely affected due to the diversity of their stakeholders, regulatory and funder demands, and ongoing resource constraints. Conversely, there is hope that digital transformation can help to address longstanding sectoral level challenges, and engage those diverse stakeholders with performance, governance and accountability information. This article reviews the existing literature on NGO digital transformation, situates the articles of this Special Issue and identifies avenues for further research. Digital transformation is arguably amplifying existing trends, through helping NGOs discharge greater accountability to beneficiaries, and changing their communications with funders. However, beneficiaries have seldom driven such attempts, and are often not involved in the development of accountability measures nor assessing NGOs’ success. Early attempts to engage beneficiaries are encouraging, but real concerns remain that technology worsens social division and amplifies cleavages, leaving the most vulnerable behind.

Suggested Citation

  • Cordery, Carolyn J. & Goncharenko, Galina & Polzer, Tobias & McConville, Danielle & Belal, Ataur, 2023. "NGOs’ performance, governance, and accountability in the era of digital transformation," The British Accounting Review, Elsevier, vol. 55(5).
    • Handle: RePEc:eee:bracre:v:55:y:2023:i:5:s0890838923000860
    DOI: 10.1016/j.bar.2023.101239
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0890838923000860
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.bar.2023.101239?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Adhikari, Pawan & Upadhaya, Bedanand & Wijethilake, Chaminda & Dhakal Adhikari, Shovita, 2023. "The sociomateriality of digitalisation in Nepalese NGOs," The British Accounting Review, Elsevier, vol. 55(5).
    2. Walter W. Powell & Aaron Horvath & Christof Brandtner, 2016. "Click and mortar : Organizations on the web," Post-Print hal-03188201, HAL.
    3. Carolyn Cordery & Masayuki Deguchi, 2018. "Charity registration and reporting: a cross-jurisdictional and theoretical analysis of regulatory impact," Public Management Review, Taylor & Francis Journals, vol. 20(9), pages 1332-1352, September.
    4. Sinead Walsh, 2016. "Obstacles to NGOs’ accountability to intended beneficiaries: the case of ActionAid," Development in Practice, Taylor & Francis Journals, vol. 26(6), pages 706-718, August.
    5. Erica E. Harris & Daniel G. Neely & Gregory D. Saxton, 2023. "Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment," Review of Accounting Studies, Springer, vol. 28(2), pages 658-688, June.
    6. Timon Beyes & Wendy Hui Kyong Chun & Jean S. Clarke & Mikkel Flyverbom & Robin Holt, 2022. "Ten Theses on Technology and Organization : Introduction to the Special Issue," Post-Print hal-04325555, HAL.
    7. Carolyn J. Cordery & Louise Crawford & Oonagh B. Breen & Gareth G. Morgan, 2019. "International practices, beliefs and values in not-for-profit financial reporting," Accounting Forum, Taylor & Francis Journals, vol. 43(1), pages 16-41, January.
    8. repec:eme:aaaj00:aaaj-07-2015-2122 is not listed on IDEAS
    9. Moll, Jodie & Yigitbasioglu, Ogan, 2019. "The role of internet-related technologies in shaping the work of accountants: New directions for accounting research," The British Accounting Review, Elsevier, vol. 51(6).
    10. Chris Stokel-Walker, 2023. "ChatGPT listed as author on research papers: many scientists disapprove," Nature, Nature, vol. 613(7945), pages 620-621, January.
    11. Alshurafa, Mohammed & Aboramadan, Mohammed & Haniffa, Roszaini, 2023. "Digital postcolonialism and NGO accountability during COVID-19: Evidence from the Gaza Strip," The British Accounting Review, Elsevier, vol. 55(5).
    12. Maximilian Schreieck & Manuel Wiesche & Helmut Krcmar, 2017. "Governing nonprofit platform ecosystems – an information platform for refugees," Information Technology for Development, Taylor & Francis Journals, vol. 23(3), pages 618-643, July.
    13. Kari Lukka & Eija Vinnari, 2014. "Domain theory and method theory in management accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(8), pages 1308-1338, October.
    14. Sanjaya Chinthana Kuruppu & Dinithi Dissanayake & Charl de Villiers, 2022. "How can NGO accountability practices be improved with technologies such as blockchain and triple-entry accounting?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 35(7), pages 1714-1742, February.
    15. Alan Munodei & Athenia Bongani Sibindi, 2023. "Fintech Innovation in Social Service Provision: A Bibliometric Review," Social Sciences, MDPI, vol. 12(1), pages 1-22, January.
    16. Christian Ott, 2022. "The professional identity of accountants – an empirical analysis of job advertisements," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 36(3), pages 965-1001, November.
    17. Najoua Elommal & Riadh Manita, 2022. "How Blockchain Innovation could affect the Audit Profession: A Qualitative Study," Journal of Innovation Economics, De Boeck Université, vol. 0(1), pages 37-63.
    18. Marco Bellucci & Giacomo Manetti, 2017. "Facebook as a tool for supporting dialogic accounting? Evidence from large philanthropic foundations in the United States," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(4), pages 874-905, May.
    19. Cavicchi, Caterina & Vagnoni, Emidia, 2023. "Digital information systems in support of accountability: The case of a welfare provision non-governmental organisation," The British Accounting Review, Elsevier, vol. 55(5).
    20. Dewi, Miranti Kartika & Manochin, Melina & Belal, Ataur, 2021. "Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    21. Carolyn Cordery & Ataur Rahman Belal & Ian Thomson, 2019. "NGO accounting and accountability: past, present and future," Accounting Forum, Taylor & Francis Journals, vol. 43(1), pages 1-15, January.
    22. Kingston, Kylie L. & Luke, Belinda & Furneaux, Craig & Alderman, Lyn, 2023. "Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19," The British Accounting Review, Elsevier, vol. 55(5).
    23. Wanda J. Orlikowski, 2010. "The sociomateriality of organisational life: considering technology in management research," Cambridge Journal of Economics, Cambridge Political Economy Society, vol. 34(1), pages 125-141, January.
    24. Karunakaran, Arvind & Orlikowski, Wanda J. & Scott, Susan V., 2022. "Crowd-based accountability: examining how social media commentary reconfigures organizational accountability," LSE Research Online Documents on Economics 114401, London School of Economics and Political Science, LSE Library.
    25. David Heald & Ron Hodges, 2018. "Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting," Accounting and Business Research, Taylor & Francis Journals, vol. 48(7), pages 782-804, November.
    26. Ching-Sheng Hsu & Shu-Fen Tu & Zhao-Ji Huang, 2020. "Design of an E-Voucher System for Supporting Social Welfare Using Blockchain Technology," Sustainability, MDPI, vol. 12(8), pages 1-22, April.
    27. Dhanani, Alpa, 2019. "Identity constructions in the annual reports of international development NGOs: Preserving institutional interests?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 1-31.
    28. Galina Goncharenko, 2019. "The accountability of advocacy NGOs: insights from the online community of practice," Accounting Forum, Taylor & Francis Journals, vol. 43(1), pages 135-160, January.
    29. Ronzani, Matteo & Gatzweiler, Marian Konstantin, 2022. "The lure of the visual: Multimodality, simplification, and performance measurement visualizations in a megaproject," Accounting, Organizations and Society, Elsevier, vol. 97(C).
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Borui Guo & Xiaoxia Huang, 2023. "Role of Digital Transformation on Carbon Performance: Evidence from Firm-Level Analysis in China," Sustainability, MDPI, vol. 15(18), pages 1-18, September.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Adhikari, Pawan & Upadhaya, Bedanand & Wijethilake, Chaminda & Dhakal Adhikari, Shovita, 2023. "The sociomateriality of digitalisation in Nepalese NGOs," The British Accounting Review, Elsevier, vol. 55(5).
    2. Goncharenko, Galina, 2023. "In the spotlight: Rethinking NGO accountability in the #MeToo era," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    3. Rana, Tarek & Cordery, Carolyn J., 2024. "Digitalization as a form of marketization: The performativity of calculative practices in framing and overflowing NGO performance and accountability," The British Accounting Review, Elsevier, vol. 56(1).
    4. Alexander, Anna & Pilonato, Silvia & Redigolo, Giulia, 2023. "Do institutional donors value social media activity and engagement? Empirical evidence on Italian non-profit grantees," The British Accounting Review, Elsevier, vol. 55(5).
    5. Cavicchi, Caterina & Vagnoni, Emidia, 2023. "Digital information systems in support of accountability: The case of a welfare provision non-governmental organisation," The British Accounting Review, Elsevier, vol. 55(5).
    6. Alshurafa, Mohammed & Aboramadan, Mohammed & Haniffa, Roszaini, 2023. "Digital postcolonialism and NGO accountability during COVID-19: Evidence from the Gaza Strip," The British Accounting Review, Elsevier, vol. 55(5).
    7. Girei, Emanuela, 2023. "Managerialisation, accountability and everyday resistance in the NGO sector: Whose interests matter?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    8. Cuckston, Thomas, 2022. "Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
    9. Gabrielli, Gianluca & Magri, Carlotta & Medioli, Alice & Marchini, Pier Luigi, 2024. "The power of big data affordances to reshape anti-fraud strategies," Technological Forecasting and Social Change, Elsevier, vol. 205(C).
    10. Järvenpää, Marko & Hoque, Zahirul & Mättö, Toni & Rautiainen, Antti, 2023. "Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).
    11. Alharthi, Amal & Cortese, Corinne & Moerman, Lee & Tanima, Farzana, 2022. "Surveillance capitalism in the middle east retail sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
    12. Alshurafa, Mohammed & Kamla, Rania, 2024. "Accountability and the postcolonial identity of Palestinian human rights NGO activists," Accounting, Organizations and Society, Elsevier, vol. 112(C).
    13. Susanne Leitner-Hanetseder & Christoph Eisl & Carina Knoll & Othmar M. Lehner, 2021. "Need For Advanced It Skills For Accountants €“ What Does Accounting Education Literature Tell Us?," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 13(1), pages 57-69.
    14. Seyla Rizky Amelia & Miranti Kartika Dewi, 2021. "How a nonprofit organization delivers online accountability through social media," International Review on Public and Nonprofit Marketing, Springer;International Association of Public and Non-Profit Marketing, vol. 18(3), pages 317-334, September.
    15. Rosanna Span? & Maurizio Massaro & Adele Caldarelli & Carlo Bagnoli, 2023. "Blockchain implications for the accounting realm: A critique of extant studies," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(1), pages 21-42.
    16. Ellie Norris & Shawgat Kutubi & Steven Greenland, 2023. "Cultural accountability in the annual report: The case of First Nations entities in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4453-4478, December.
    17. Begkos, Christos & Antonopoulou, Katerina & Ronzani, Matteo, 2024. "To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector," The British Accounting Review, Elsevier, vol. 56(4).
    18. Ahmed, Zahir Uddin & Hopper, Trevor & Wickramasinghe, Danture, 2023. "From Minnow to Mighty: A hegemonic analysis of social accountability in BRAC - the world’s largest development NGO," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    19. Goncharenko, Galina & Khadaroo, Iqbal, 2020. "Disciplining human rights organisations through an accounting regulation: A case of the ‘foreign agents’ law in Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    20. Berlinski, Elise & Morales, Jérémy, 2024. "Digital technologies and accounting quantification: The emergence of two divergent knowledge templates," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:bracre:v:55:y:2023:i:5:s0890838923000860. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/the-british-accounting-review .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.