Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study

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.

Publication DOI: https://doi.org/10.1016/j.cpa.2019.102130
Divisions: Aston Business School > Accounting
Aston Business School
Additional Information: © 2019, Elsevier. Licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/
Uncontrolled Keywords: Beneficiary accountability,Case study,Indonesia,NGO,Accounting,Finance,Sociology and Political Science,Information Systems and Management
Full Text Link:
Related URLs: https://linking ... 045235419301091 (Publisher URL)
http://www.scop ... tnerID=8YFLogxK (Scopus URL)
PURE Output Type: Article
Published Date: 2019-12-19
Published Online Date: 2019-12-19
Accepted Date: 2019-11-11
Authors: Dewi, Miranti Kartika
Manochin, Melina ( 0000-0003-2730-5587)
Belal, Ataur

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Version: Accepted Version

Access Restriction: Restricted to Repository staff only until 19 June 2021.

License: Creative Commons Attribution Non-commercial No Derivatives


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