IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v92y2023ics1045235420300472.html
   My bibliography  Save this article

Grounded accountability and Indigenous self-determination

Author

Listed:
  • Scobie, Matthew
  • Lee, Bill
  • Smyth, Stewart

Abstract

This article develops the concept of grounded accountability, which locates practices of operational non-governmental organizations (NGOs) within the culture of the communities they serve. Grounded accountability is presented to extend the concept of felt accountability that is understood as an ethical affinity between an employee and the goals of operational NGOs that employ them to benefit third parties. Grounded accountability involves devolving responsibility for defining goals to the third parties who can then realise their own self-determination. Grounded accountability is developed with a Māori community indigenous to Aotearoa/New Zealand through their shared whakapapa that views a structured genealogical relationship between all things. Whakapapa suggests that accountability is grounded in kinship, place and intergenerational relationships. An empirical exploration of grounded accountability takes place through an ethnography-informed case study conducted at two levels of investigation. The first is within Ngāi Tahu, a broad kinship grouping, who are pursuing self-determination in the settler-colonial context of Aotearoa/New Zealand. The second is within Te Rūnanga Group, an operational NGO charged with managing and distributing the collective assets resulting from the settlement of grievances against the Crown fought for by Ngāi Tahu in their struggle for self-determination. Evidence of grounded accountability was found within Ngāi Tahu and although this has been transmitted to some practices within Te Rūnanga Group, other practices constrain grounded relationships. To the extent that grounded accountability exists, through the design of an organization based on the values of primary stakeholders and continuous engagement with those stakeholders over time, it overcomes some potential limitations of perpetuating beneficiary dependency inherent in felt accountability.

Suggested Citation

  • Scobie, Matthew & Lee, Bill & Smyth, Stewart, 2023. "Grounded accountability and Indigenous self-determination," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
  • Handle: RePEc:eee:crpeac:v:92:y:2023:i:c:s1045235420300472
    DOI: 10.1016/j.cpa.2020.102198
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235420300472
    Download Restriction: Full text for ScienceDirect subscribers only

    File URL: https://libkey.io/10.1016/j.cpa.2020.102198?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. 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.
    2. 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.
    3. Mohammed Mohi Uddin & Ataur Rahman Belal, 2019. "Donors’ influence strategies and beneficiary accountability: an NGO case study," Accounting Forum, Taylor & Francis Journals, vol. 43(1), pages 113-134, January.
    4. 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, vol. 19(3), pages 319-348, April.
    5. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
    6. 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.
    7. repec:eme:aaaj00:aaaj-09-2016-2696 is not listed on IDEAS
    8. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
    9. Ahmad Zamri Osman & Gloria Agyemang, 2020. "Privileging downward accountability inWaqfmanagement," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, vol. 11(3), pages 533-554, January.
    10. Brown, Judy, 2009. "Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 313-342.
    11. Kerry Jacobs, 2000. "Evaluating accountability: finding a place for the Treaty of Waitangi in the New Zealand public sector," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 13(3), pages 360-380, August.
    12. repec:eme:aaaj00:09513570010334919 is not listed on IDEAS
    13. Gloria Agyemang & Brendan O’Dwyer & Jeffrey Unerman, 2019. "NGO accountability: retrospective and prospective academic contributions," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(8), pages 2353-2366, July.
    14. Roberts, John, 1991. "The possibilities of accountability," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 355-368.
    15. Rout, Matthew & Reid, John & Te Aika, Benjamin & Davis, Renata & Tau, Te Maire, 2017. "Muttonbirding: Loss of executive authority and its impact on entrepreneurship," Journal of Management & Organization, Cambridge University Press, vol. 23(6), pages 857-872, November.
    16. repec:eme:aaaj00:09513570610670325 is not listed on IDEAS
    17. Sanjaya Chinthana Kuruppu & Sumit Lodhia, 2019. "Shaping accountability at an NGO: a Bourdieusian perspective," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(1), pages 178-203, October.
    18. repec:eme:aaaj00:aaaj-06-2018-3507 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. 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).
    2. 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).
    3. Alshurafa, Mohammed & Kamla, Rania, 2024. "Accountability and the postcolonial identity of Palestinian human rights NGO activists," Accounting, Organizations and Society, Elsevier, vol. 112(C).
    4. Pazzi, Silvia & Svetlova, Ekaterina, 2023. "NGOs, public accountability, and critical accounting education: Making data speak," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    5. 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).
    6. Kingston, Kylie L. & Furneaux, Craig & de Zwaan, Laura & Alderman, Lyn, 2023. "Avoiding the accountability ‘sham-ritual’: An agonistic approach to beneficiaries’ participation in evaluation within nonprofit organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    7. 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).
    8. 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).
    9. Agyemang, Gloria, 2024. "Let's have a relook at accountability," The British Accounting Review, Elsevier, vol. 56(1).
    10. 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).
    11. Ang, Soon Yong & Wickramasinghe, Danture, 2023. "Ethical disputes, coordinating acts and NGO accountability: Evidence from an NGO river-care programme in Malaysia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    12. Gilbert, Christine & Everett, Jeff & de Castro Casa Nova, Silvia Pereira, 2024. "Patriarchy, capitalism, and accounting: A herstory," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    13. 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).
    14. Taylor, Dennis & Tharapos, Meredith & Sidaway, Shannon, 2014. "Downward accountability for a natural disaster recovery effort: Evidence and issues from Australia's Black Saturday," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 633-651.
    15. Chakhovich, Terhi & Virtanen, Tuija, 2023. "Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    16. Graham, Cameron & Himick, Darlene & Nappert, Pier-Luc, 2024. "The dissipation of corporate accountability: Deaths of the elderly in for-profit care homes during the coronavirus pandemic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    17. Alawattage, Chandana & Azure, John De-Clerk, 2021. "Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    18. Cazenave, Bruno & Morales, Jeremy, 2024. "Against new humanitarian management: Prefigurative accounting in the humanitarian field," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    19. 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).
    20. Girei, Emanuela, 2023. "Managerialisation, accountability and everyday resistance in the NGO sector: Whose interests matter?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(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:crpeac:v:92:y:2023:i:c:s1045235420300472. 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/critical-perspectives-on-accounting/ .

    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.