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The accountability of advocacy NGOs: insights from the online community of practice

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  • Galina Goncharenko

Abstract

Advocacy non-governmental organisations (NGOs) play an important role in society by keeping in check the power of corporations and governments and uncovering rights violations. They differ from other NGOs in terms of their agenda, funding structure and the stakeholders they serve, and operate in a context characterised by increasing demands for transparency, accountability and responsible advocacy. This study examines how the accountability agenda of advocacy NGOs is shaped by the need to maintain independence, preserve values and keep reputation unsullied when faced with financial and legitimacy pressures. A netnography method is employed to analyse the discussions taking place in the NGOs’ online community of practice to understand the implications of the accountability challenges faced by advocacy NGOs through the perceptions of NGO professionals. The study reveals that the accountability agenda of advocacy NGOs is determined by the interrelated threats of financial vulnerability, potential loss of independence, legitimacy challenges and the high level of public scrutiny. The findings highlight that imperfect accountability mechanisms (e.g. financial reporting and performance management systems) hinder the ability of advocacy NGOs to demonstrate their accountability.HIGHLIGHTS Advocacy NGOs face the highest level of accountability demands among non-profits. Financial vulnerability and independence threats are the main accountability drivers. Complexities in performance management hinder signalling NGOs accountability. Netnography permits to explore perceptions of advocacy NGOs' practitioners.

Suggested Citation

  • 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.
    • Handle: RePEc:taf:accfor:v:43:y:2019:i:1:p:135-160
    DOI: 10.1080/01559982.2019.1589901
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    Cited by:

    1. Wasswa Asaph Senoga, 2023. "The Effect of Accountability, Transparency, And Integrity of Church Leaders on Fraud Prevention in The Management of Church Funds," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(1), pages 1388-1409, January.
    2. 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).
    3. Spanò, Rosanna & Grossi, Giuseppe & Landi, Giovanni Catello, 2022. "Academic entrepreneurial hybrids: Accounting and accountability in the case of MegaRide," The British Accounting Review, Elsevier, vol. 54(5).
    4. Duenas, Nelson & Mangen, Claudine, 2023. "Trust in international cooperation: Emotional and cognitive trust complement each other over time," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    5. Girei, Emanuela, 2023. "Managerialisation, accountability and everyday resistance in the NGO sector: Whose interests matter?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    6. Min Young Kim & Hyo Joo Lee & Kyoung Ryoul Min, 2021. "Mechanisms of perceived accountability in Korean NPOs: activating the dynamics of NPM-driven and confucian-driven cultures," Quality & Quantity: International Journal of Methodology, Springer, vol. 55(6), pages 1917-1944, December.
    7. Cristina Ortega-Rodríguez & Ana Licerán-Gutiérrez & Antonio Luis Moreno-Albarracín, 2020. "Transparency as a Key Element in Accountability in Non-Profit Organizations: A Systematic Literature Review," Sustainability, MDPI, vol. 12(14), pages 1-22, July.
    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. 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.
    10. 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).
    11. 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).
    12. 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).
    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. Antonio Luis Moreno-Albarracín & Ana Licerán-Gutierrez & Cristina Ortega-Rodríguez & Álvaro Labella & Rosa M. Rodríguez, 2020. "Measuring What Is Not Seen—Transparency and Good Governance Nonprofit Indicators to Overcome the Limitations of Accounting Models," Sustainability, MDPI, vol. 12(18), pages 1-20, September.
    15. 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).
    16. 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).
    17. Wasswa Asaph Senoga, 2023. "Effectiveness of Regulatory Compliance, Auditing, Physical Assets Control Practices on Financial Performance in Churches," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(3), pages 1354-1375, March.
    18. Goncharenko, Galina, 2023. "In the spotlight: Rethinking NGO accountability in the #MeToo era," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).

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