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Donors’ influence strategies and beneficiary accountability: an NGO case study

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  • Mohammed Mohi Uddin
  • Ataur Rahman Belal

Abstract

Previous research on NGO accountability have focused on the constraining features of NGOs’ accountability to donors. We argue that donor accountability of NGOs also has enabling features which can be mobilised to the advantage of beneficiaries. Drawing on a fieldwork-based case study design in this paper, we show that how powerful stakeholders like donors can influence NGOs, and in that process facilitate beneficiary accountability. We have found that donors have applied “direct usage” (influence NGOs directly by controlling critical resources) and “indirect usage” (influence NGOs indirectly via other stakeholders such as regulators) strategies in holding the case NGO to account.HIGHLIGHTS This paper is concerned with finding ways for the improvement of NGOs' accountability to beneficiaries. We have argued against the tendency to view donor accountability versus beneficiary accountability as dichotomous. While previous studies have focused on the constraining features of NGOs' accountability to donors we highlight in-built enabling features of NGOs' accountability to donors which can be mobilised to the enhancement of beneficiary accountability. Our results show that powerful NGO stakeholders like donors have applied various influence strategies in holding the case NGO to account for their beneficiaries.

Suggested Citation

  • 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.
    • Handle: RePEc:taf:accfor:v:43:y:2019:i:1:p:113-134
    DOI: 10.1080/01559982.2019.1589905
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    Cited by:

    1. 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).
    2. Scobie, Matthew & Lee, Bill & Smyth, Stewart, 2023. "Grounded accountability and Indigenous self-determination," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    3. 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).
    4. 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).
    5. 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).
    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. 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).
    9. 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).

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