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


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.

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Divisions: College of Business and Social Sciences > Aston Business School > Accounting
College of Business and Social Sciences > Aston Business School
Additional Information: © 2019, Elsevier. Licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Uncontrolled Keywords: Beneficiary accountability,Case study,Indonesia,NGO,Accounting,Finance,Sociology and Political Science,Information Systems and Management
Publication ISSN: 1095-9955
Last Modified: 15 Apr 2024 16:44
Date Deposited: 04 Feb 2020 10:52
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Related URLs: https://linking ... 045235419301091 (Publisher URL)
http://www.scop ... tnerID=8YFLogxK (Scopus URL)
PURE Output Type: Article
Published Date: 2021-10
Published Online Date: 2019-12-19
Accepted Date: 2019-11-11
Authors: Dewi, Miranti Kartika
Manochin, Melina (ORCID Profile 0000-0003-2730-5587)
Belal, Ataur

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