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Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study

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  • Dewi, Miranti Kartika
  • Manochin, Melina
  • Belal, Ataur

Abstract

Beneficiary accountability (BA) by NGOs is a contested notion. Extant research suggests disparity and complexity over its meanings, practices and forms. Its operationalisation, although important, has been a challenge for the NGO scholars, practitioners, donors and the relevant policymakers. In this study, we offer a conceptual framework of BA based on extensive literature review. It highlights four key attributes of BA – casually demanded, action based, quasi-instrumental and focuses on beneficiary self-reliance. We then empirically illustrate the framework by drawing evidence from a case study. The data for this research has been collected via a fieldwork based case study in Indonesia and the methods employed include interviews, focus groups, observation and documentary analysis.

Suggested Citation

  • 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).
    • Handle: RePEc:eee:crpeac:v:80:y:2021:i:c:s1045235419301091
    DOI: 10.1016/j.cpa.2019.102130
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