Uddin, M.M. and Belal, A.R. orcid.org/0000-0001-6144-8907 (2019) Donors’ influence strategies and beneficiary accountability: an NGO case study. Accounting Forum, 43 (1). pp. 113-134. ISSN 0155-9982
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.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2019 University of South Australia. This is an author-produced version of a paper subsequently published in Accounting Forum. Uploaded in accordance with the publisher's self-archiving policy. |
Keywords: | Bangladesh; beneficiary accountability; case study; donor accountability; NGO accountability; stakeholders |
Dates: |
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Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 21 Jun 2019 14:14 |
Last Modified: | 24 Sep 2020 00:43 |
Status: | Published |
Publisher: | Taylor & Francis |
Refereed: | Yes |
Identification Number: | 10.1080/01559982.2019.1589905 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:144293 |