IDEAS home Printed from https://ideas.repec.org/a/eee/bracre/v56y2024i1s0890838923000033.html
   My bibliography  Save this article

Digitalization as a form of marketization: The performativity of calculative practices in framing and overflowing NGO performance and accountability

Author

Listed:
  • Rana, Tarek
  • Cordery, Carolyn J.

Abstract

This study examines a disability services funding reform which produced calculative (accounting) practices to frame non-governmental organizations' (NGOs') performance and accountability, and the role of digitalization, as a form of marketization, in reframing that performance and accountability. Drawing on insights from Callon's (1998) concepts of framing and overflowing, this study analyses one NGO's pursuit of performance and accountability via calculative and digitalized forms. Through a qualitative interpretive case study approach, the study traces how new calculative practices inspired by a disability services funding reform and an online service platform act to (re)frame the NGO's accounts of performance. Analysis of this (re)framing work finds that NGO accountability is reduced by a performance object – cost management – which is supported by digitalization. Further, we find that the performativity of calculative practices constructed new forms of marketization for NGO realities, thoughts and actions, reducing the NGO services for disabled persons to economic exchanges. Our study offers insights into the counter-productive dangers of calculative practices when they generate digitalization for cost management performance objectives. In addition to marketization reframing NGO performance and accountability, concepts of framing and overflowing enable us to better understand the impact of calculations and digitalization on NGOs' service performance.

Suggested Citation

  • 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).
    • Handle: RePEc:eee:bracre:v:56:y:2024:i:1:s0890838923000033
    DOI: 10.1016/j.bar.2023.101176
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0890838923000033
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.bar.2023.101176?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. Godwin Awio & Stewart Lawrence & Deryl Northcott, 2007. "Community‐led initiatives: reforms for better accountability?," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 3(3), pages 209-226, September.
    2. Donald MacKenzie, 2006. "An Engine, Not a Camera: How Financial Models Shape Markets," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262134608, April.
    3. David Yates & Rita Maria Difrancesco, 2021. "The view from the front line: shifting beneficiary accountability and interrelatedness in the time of a global pandemic," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 35(1), pages 85-96, May.
    4. 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).
    5. Henderson, Elisa & Lambert, Vicky, 2018. "Negotiating for survival: Balancing mission and money," The British Accounting Review, Elsevier, vol. 50(2), pages 185-198.
    6. repec:eme:aaaj00:aaaj-10-2015-2264 is not listed on IDEAS
    7. O'Dwyer, Brendan & Unerman, Jeffrey, 2008. "The paradox of greater NGO accountability: A case study of Amnesty Ireland," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 801-824.
    8. Roberts, John & Jones, Megan, 2009. "Accounting for self interest in the credit crisis," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 856-867, August.
    9. Tarek Rana & Zahirul Hoque & Kerry Jacobs, 2019. "Public sector reform implications for performance measurement and risk management practice: insights from Australia," Public Money & Management, Taylor & Francis Journals, vol. 39(1), pages 37-45, January.
    10. Thomas Cuckston, 2018. "Making extinction calculable," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(3), pages 849-874, March.
    11. Lowe, Alan & Locke, Joanne & Lymer, Andy, 2012. "The SEC's retail investor 2.0: Interactive data and the rise of calculative accountability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 183-200.
    12. 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.
    13. Hyndman, Noel & McKillop, Donal, 2018. "Public services and charities: Accounting, accountability and governance at a time of change," The British Accounting Review, Elsevier, vol. 50(2), pages 143-148.
    14. Silvia Payer-Langthaler & Martin R.W. Hiebl, 2013. "Towards a definition of performance for religious organizations and beyond," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 10(3/4), pages 213-233, November.
    15. Yang, Cherrie & Northcott, Deryl, 2018. "Unveiling the role of identity accountability in shaping charity outcome measurement practices," The British Accounting Review, Elsevier, vol. 50(2), pages 214-226.
    16. Amila Munasinghe & Thomas Cuckston & Nick Rowbottom, 2021. "Sustainability certification as marketisation: Rainforest Alliance in the Sri Lankan tea production industry," Accounting Forum, Taylor & Francis Journals, vol. 45(3), pages 247-272, July.
    17. Ebrahim, Alnoor, 2003. "Accountability In Practice: Mechanisms for NGOs," World Development, Elsevier, vol. 31(5), pages 813-829, May.
    18. Rob Gray & Jan Bebbington & David Collison, 2006. "NGOs, civil society and accountability: making the people accountable to capital," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 19(3), pages 319-348, May.
    19. Rana, Tarek & Hoque, Zahirul, 2020. "Institutionalising multiple accountability logics in public services: Insights from Australia," The British Accounting Review, Elsevier, vol. 52(4).
    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. Kuruppu, Sanjaya Chinthana & Lodhia, Sumit, 2019. "Disruption and transformation: The organisational evolution of an NGO," The British Accounting Review, Elsevier, vol. 51(6).
    23. Giacomo Manetti & Marco Bellucci, 2016. "The use of social media for engaging stakeholders in sustainability reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(6), pages 985-1011, August.
    24. Skærbæk, Peter & Tryggestad, Kjell, 2010. "The role of accounting devices in performing corporate strategy," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 108-124, January.
    25. Gillian Maree Vesty & Abby Telgenkamp & Philip J Roscoe, 2015. "Creating numbers: carbon and capital investment," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(3), pages 302-324, March.
    26. MacKenzie, Donald, 2009. "Making things the same: Gases, emission rights and the politics of carbon markets," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 440-455, April.
    27. Leslie S. Oakes & Joni J. Young, 2008. "Accountability re‐examined: evidence from Hull House," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(6), pages 765-790, August.
    28. Carolyn Cordery & Rowena Sinclair, 2013. "Measuring performance in the third sector," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 10(3/4), pages 196-212, November.
    29. Michela Arnaboldi & Cristiano Busco & Suresh Cuganesan, 2017. "Accounting, accountability, social media and big data: revolution or hype?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(4), pages 762-776, May.
    30. Thomas Cuckston, 2013. "Bringing tropical forest biodiversity conservation into financial accounting calculation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 688-714, June.
    31. Themsen, Tim Neerup & Skærbæk, Peter, 2018. "The performativity of risk management frameworks and technologies: The translation of uncertainties into pure and impure risks," Accounting, Organizations and Society, Elsevier, vol. 67(C), pages 20-33.
    32. Leslie S. Oakes & Joni J. Young, 2008. "Accountability re‐examined: evidence from Hull House," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(6), pages 765-790, August.
    33. repec:eme:aaaj00:09513570810893245 is not listed on IDEAS
    34. Peter Miller, 2008. "Calculating Economic Life," Journal of Cultural Economy, Taylor & Francis Journals, vol. 1(1), pages 51-64, March.
    35. Miller, Peter, 1991. "Accounting innovation beyond the enterprise: Problematizing investment decisions and programming economic growth in the U.K. in the 1960s," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 733-762.
    36. 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.
    37. Brendan O'Dwyer & Jeffrey Unerman, 2010. "Enhancing the role of accountability in promoting the rights of beneficiaries of development NGOs," Accounting and Business Research, Taylor & Francis Journals, vol. 40(5), pages 451-471.
    38. Kshetri, Nir, 2015. "Success of Crowd-based Online Technology in Fundraising: An Institutional Perspective," Journal of International Management, Elsevier, vol. 21(2), pages 100-116.
    39. repec:eme:aaaj00:aaaj-03-2017-2880 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    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. 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).
    2. Goncharenko, Galina, 2023. "In the spotlight: Rethinking NGO accountability in the #MeToo era," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    3. 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).
    4. 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).
    5. Pucci, Richard & Skærbæk, Peter, 2020. "The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9," Accounting, Organizations and Society, Elsevier, vol. 81(C).
    6. 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).
    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. Tweedie, Dale & Luzia, Karina, 2023. "In place, with power: (Re)conceptualising accountability in national non-government organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    9. 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).
    10. Boedker, Christina & Chong, Kar-Ming & Mouritsen, Jan, 2020. "The counter-performativity of calculative practices: Mobilising rankings of intellectual capital," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    11. 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).
    12. 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).
    13. O'Leary, Susan & Dinh, Tami & Frueh, Seraina, 2023. "Affirmative otherness in a humanitarian NGO: Implications for accountability as responsiveness," Accounting, Organizations and Society, Elsevier, vol. 111(C).
    14. 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).
    15. Scobie, Matthew & Lee, Bill & Smyth, Stewart, 2023. "Grounded accountability and Indigenous self-determination," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    16. Boomsma, Roel & O'Dwyer, Brendan, 2019. "Constituting the governable NGO: The correlation between conduct and counter-conduct in the evolution of funder-NGO accountability relations," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 1-20.
    17. Goddard, Andrew, 2021. "Accountability and accounting in the NGO field comprising the UK and Africa – A Bordieusian analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    18. 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).
    19. Warren, Liz & Seal, Will, 2018. "Using investment appraisal models in strategic negotiation: The cultural political economy of electricity generation," Accounting, Organizations and Society, Elsevier, vol. 70(C), pages 16-32.
    20. Hyman Zyl & Frederik Claeyé, 2019. "Up and Down, and Inside Out: Where do We Stand on NGO Accountability?," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 31(3), pages 604-619, July.

    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:56:y:2024:i:1:s0890838923000033. 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.