IDEAS home Printed from https://ideas.repec.org/a/taf/acctbr/v40y2010i5p451-471.html
   My bibliography  Save this article

Enhancing the role of accountability in promoting the rights of beneficiaries of development NGOs

Author

Listed:
  • Brendan O'Dwyer
  • Jeffrey Unerman

Abstract

This paper identifies and assesses the extent to which downward accountability mechanisms in nongovernmental development organisations (NGDOs) have had the potential in practice to contribute to the effectiveness of rights‐based approaches to development. The paper draws on evidence gathered from a detailed documentary analysis and a series of in‐depth interviews undertaken with senior individuals working in the Irish NGDO sector. The analysis indicates variations in practice with regard to the substantive implementation of key downward accountability mechanisms. The accountability‐in‐practice revealed suggests that challenges to substantive implementation have arisen due to: insufficient Irish NGDO attention to oversight of downward accountability within locally based partner NGDOs; a reluctance and/or inability to transfer influence to locally based partner NGDOs by allowing them some influence on Irish NGDO governance and strategy; the perceived control of locally based partner NGDOs by local elites who may be distant from, and unrepresentative of, local communities; and a perception that locally based partner NGDOs may not require downward accountability. Drawing on these findings, the paper makes some suggestions aimed at helping to transform the rhetorical NGDO commitment to downward accountability into real practices that can contribute substantively to the realisation of the key elements of the rights‐based approach to development.

Suggested Citation

  • 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.
    • Handle: RePEc:taf:acctbr:v:40:y:2010:i:5:p:451-471
    DOI: 10.1080/00014788.2010.9995323
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/00014788.2010.9995323
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/00014788.2010.9995323?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. Nelson, Paul J. & Dorsey, Ellen, 2003. "At the Nexus of Human Rights and Development: New Methods and Strategies of Global NGOs," World Development, Elsevier, vol. 31(12), pages 2013-2026, December.
    3. Brendan O'Dwyer & Jeffrey Unerman, 2007. "From functional to social accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 446-471, June.
    4. repec:eme:aaaj00:09513570710748580 is not listed on IDEAS
    5. Andrew Goddard & Mussa Juma Assad, 2006. "Accounting and navigating legitimacy in Tanzanian NGOs," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 377-404, April.
    6. Ebrahim, Alnoor, 2003. "Accountability In Practice: Mechanisms for NGOs," World Development, Elsevier, vol. 31(5), pages 813-829, May.
    7. Jeffrey Unerman & Brendan O'Dwyer, 2006. "Theorising accountability for NGO advocacy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 349-376, April.
    8. Rob Dixon & John Ritchie & Juliana Siwale, 2006. "Microfinance: accountability from the grassroots," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 405-427, April.
    9. Edwards, Michael & Hulme, David, 1996. "Too close for comfort? the impact of official aid on nongovernmental organizations," World Development, Elsevier, vol. 24(6), pages 961-973, June.
    10. Adil Najam, 1996. "NGO Accountability: A Conceptual Framework," Development Policy Review, Overseas Development Institute, vol. 14(4), pages 339-354, December.
    11. Kilby, Patrick, 2006. "Accountability for Empowerment: Dilemmas Facing Non-Governmental Organizations," World Development, Elsevier, vol. 34(6), pages 951-963, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Yasmin, Sofia & Ghafran, Chaudhry, 2019. "The problematics of accountability: Internal responses to external pressures in exposed organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    2. Tanima, Farzana Aman & Brown, Judy & Wright, Jan & Mackie, Vera, 2023. "Taking critical dialogic accountability into the field: Engaging contestation around microfinance and women’s empowerment," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    3. Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
    4. 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.
    5. 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.
    6. 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).
    7. Kraus, Kalle & Kennergren, Cecilia & von Unge, Amelie, 2017. "The interplay between ideological control and formal management control systems – A case study of a non-governmental organisation," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 42-59.
    8. 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).
    9. 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).
    10. 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).
    11. Bruno Cazenave, 2016. "Les manifestations des mécanismes de transparence dans les ONG humanitaires françaises – Le cas de Handicap International," Post-Print hal-01901232, HAL.
    12. 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).
    13. Mara Cerquetti & Domenico Sardanelli & Concetta Ferrara, 2024. "Measuring museum sustainability within the framework of institutional theory: A dictionary‐based content analysis of French and British National Museums' annual reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2260-2276, May.
    14. Jiali Jenna Tang & Shakil Quayes & George Joseph, 2020. "Microfinance institutions, financial intermediation and the role of deposits," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(2), pages 1635-1672, June.
    15. 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).
    16. Vien Chu & Belinda Luke, 2021. "Understanding success in micro‐enterprise development: Dimensions and misconceptions," Public Administration & Development, Blackwell Publishing, vol. 41(2), pages 63-78, May.
    17. Kuruppu, Sanjaya Chinthana & Lodhia, Sumit, 2019. "Disruption and transformation: The organisational evolution of an NGO," The British Accounting Review, Elsevier, vol. 51(6).
    18. Dixon, Keith & Gaffikin, Michael, 2014. "Accounting practices as social technologies of colonialistic outreach from London, Washington, et Cetera," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 683-708.
    19. Tanima, Farzana Aman & Brown, Judy & Dillard, Jesse, 2020. "Surfacing the political: Women’s empowerment, microfinance, critical dialogic accounting and accountability," Accounting, Organizations and Society, Elsevier, vol. 85(C).
    20. Dhanani, Alpa, 2019. "Identity constructions in the annual reports of international development NGOs: Preserving institutional interests?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 1-31.
    21. Frey-Heger, Corinna & Barrett, Michael, 2021. "Possibilities and limits of social accountability: The consequences of visibility as recognition and exposure in refugee crises," Accounting, Organizations and Society, Elsevier, vol. 89(C).
    22. O’Leary, Susan, 2017. "Grassroots accountability promises in rights-based approaches to development: The role of transformative monitoring and evaluation in NGOs," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 21-41.
    23. Yasmin, Sofia & Ghafran, Chaudhry & Haslam, Jim, 2021. "Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 75(C).
    24. 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).
    25. Andrews, Abigail, 2014. "Downward Accountability in Unequal Alliances: Explaining NGO Responses to Zapatista Demands," World Development, Elsevier, vol. 54(C), pages 99-113.

    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. 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.
    2. 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.
    3. Yasmin, Sofia & Ghafran, Chaudhry, 2019. "The problematics of accountability: Internal responses to external pressures in exposed organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    4. Duval, Anne-Marie & Gendron, Yves & Roux-Dufort, Christophe, 2015. "Exhibiting nongovernmental organizations: Reifying the performance discourse through framing power," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 31-53.
    5. Lore Wellens & Marc Jegers, 2017. "Beneficiaries’ participation in development organizations through local partners: A case study in Southern Africa," Development Policy Review, Overseas Development Institute, vol. 35, pages 196-213, October.
    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. Brendan O'Dwyer & Jeffrey Unerman, 2007. "From functional to social accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 446-471, June.
    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. Dorothea Baur & Hans Schmitz, 2012. "Corporations and NGOs: When Accountability Leads to Co-optation," Journal of Business Ethics, Springer, vol. 106(1), pages 9-21, March.
    10. O’Leary, Susan, 2017. "Grassroots accountability promises in rights-based approaches to development: The role of transformative monitoring and evaluation in NGOs," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 21-41.
    11. Yasmin, Sofia & Ghafran, Chaudhry & Haniffa, Roszaini, 2018. "Exploring de-facto accountability regimes in Muslim NGOs," Accounting forum, Elsevier, vol. 42(3), pages 235-247.
    12. 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.
    13. Girei, Emanuela, 2023. "Managerialisation, accountability and everyday resistance in the NGO sector: Whose interests matter?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    14. 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).
    15. Goncharenko, Galina, 2023. "In the spotlight: Rethinking NGO accountability in the #MeToo era," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    16. Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
    17. Godwin Awio & Deryl Northcott & Stewart Lawrence, 2011. "Social capital and accountability in grass‐roots NGOs," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(1), pages 63-92, January.
    18. Andrews, Abigail, 2014. "Downward Accountability in Unequal Alliances: Explaining NGO Responses to Zapatista Demands," World Development, Elsevier, vol. 54(C), pages 99-113.
    19. Jeffrey Unerman & Brendan O'Dwyer, 2006. "On James Bond and the importance of NGO accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 305-318, April.
    20. Everett, Jeff & Friesen, Constance, 2010. "Humanitarian accountability and performance in the Théâtre de l’Absurde," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(6), pages 468-485.

    More about this item

    Statistics

    Access and download statistics

    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:taf:acctbr:v:40:y:2010:i:5:p:451-471. 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RABR20 .

    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.