Dewi, M.K., Manochin, M. and Belal, A. orcid.org/0000-0001-6144-8907 (2021) Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study. Critical Perspectives on Accounting, 80. 102130. ISSN 1045-2354
Abstract
Beneficiary accountability (BA) by NGOs is a contested notion. Extant research suggests disparity and complexity over its meanings, practices and forms. Its operationalisation, although important, has been a challenge for the NGO scholars, practitioners, donors and the relevant policymakers. In this study, we offer a conceptual framework of BA based on extensive literature review. It highlights four key attributes of BA – casually demanded, action based, quasi-instrumental and focuses on beneficiary self-reliance. We then empirically illustrate the framework by drawing evidence from a case study. The data for this research has been collected via a fieldwork based case study in Indonesia and the methods employed include interviews, focus groups, observation and documentary analysis.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2019 Elsevier Ltd. This is an author produced version of a paper subsequently published in Critical Perspectives On Accounting. Uploaded in accordance with the publisher's self-archiving policy. Article available under the terms of the CC-BY-NC-ND licence (https://creativecommons.org/licenses/by-nc-nd/4.0/). |
Keywords: | Beneficiary accountability; Case study; Indonesia; NGO |
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: | 10 Jan 2020 11:32 |
Last Modified: | 19 Oct 2021 14:14 |
Status: | Published |
Publisher: | Elsevier BV |
Refereed: | Yes |
Identification Number: | 10.1016/j.cpa.2019.102130 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:155488 |