"Felt responsibility": a mediator for balancing NGOs' upward and downward accountability. Issue 2 (18th June 2021)

• Record Type: Journal Article
• Authors: Chu, Vien; Luke, Belinda
• Is Part Of: Journal of accounting & organizational change. Volume 18:Issue 2(2022)
• Page Start: 260
• Page End: 285
• Publication Date: 2021-06-18
• Subjects: NGOs -- Felt responsibility -- Upward accountability -- Downward accountability -- Microenterprise; Organizational change -- Periodicals; Accounting -- Periodicals; 658.1511
• DOI: 10.1108/JAOC-05-2020-0057
• Languages: English
• ISSNs: 1832-5912

Abstract

Abstract : Purpose: This study aims to investigate how non-government organisation (NGO) managers balance accountability to donors and beneficiaries and the role of felt responsibility in this process. Design/methodology/approach: Using concepts of accountability theory, practices of microenterprise development NGOs are examined in two countries – Bangladesh and Indonesia – through interviews with managers of 20 NGOs and analysis of NGOs' publicly available data. Findings: Findings show a shift in emphasis from a vertical view (upward to donors and downward to beneficiaries) to a horizontal view of NGO accountability. Under this view, a selective approach to donors whose mission and approaches to poverty alleviation aligned with those of the NGOs played an essential role in supporting NGOs' internal accountability. Further, felt a responsibility to beneficiaries is identified as an important mediator balancing both upward and downward accountability. While accountability to donors and beneficiaries was interrelated, accountability to donors was considered a short-term objective and accountability to beneficiaries was considered a long-term and overriding objective. Originality/value: Findings contribute a further understanding of the role of felt responsibility to beneficiaries as a mediator for balancing upward and downward accountability based on the perspectives of NGO managers. Reframing accountability through a horizontal view helps to balance multiple directions of NGO accountability: to self, donors and beneficiaries.