IDEAS home Printed from https://ideas.repec.org/a/eme/aaajpp/aaaj-02-2015-1969.html
   My bibliography  Save this article

Seeking “conversations for accountability”

Author

Listed:
  • Gloria Agyemang
  • Brendan O’Dwyer
  • Jeffrey Unerman
  • Mariama Awumbila

Abstract

Purpose - The purpose of this paper is to ascertain how upward accountability processes can be enabling in, or constraining to, the effective deployment of development aid funding. Design/methodology/approach - The paper derives its primary insights from in-depth interviews and focus groups with non-governmental organization (NGO) fieldworkers working and delivering development aid in Northern Ghana. It analyses inductively the perspectives of fieldworkers to explain their experiences of upward accountability. Findings - The fieldworkers’ perception of upward accountability was mainly one of external control, in response to which they enacted a skilful form of compliance accountability. This perception of control failed to stifle their initiative and intrinsic commitment to beneficiaries. The fieldworkers craved “conversations for accountability”, in which they had a voice in the development of upward accountability metrics, thereby enabling them to fulfil their sense of felt responsibility to beneficiaries. While aspects of “conversations for accountability” were emerging in fieldworker-funder interactions, it was unclear to what extent funders were committed to further advancing them. Overall, the analysis unveils how felt responsibility mediates for, and partly diminishes, the perceived negative impacts on aid effectiveness of upward accountability processes informed by a focus on control. Originality/value - The authors examine the potential of upward accountability processes using in-depth analyses of the actual experiences of those involved in delivering NGO services at the grassroots level. The authors contribute to emerging work in this vein by enriching the authors’ understanding of local constituencies’ experiences of accountability processes more generally, especially the impact these mechanisms have on NGO operational activities. The authors also unveil the mediating role fieldworkers’ “felt responsibility” to beneficiaries’ plays in moderating the perceived negative impacts on aid effectiveness of upward accountability processes.

Suggested Citation

  • Gloria Agyemang & Brendan O’Dwyer & Jeffrey Unerman & Mariama Awumbila, 2017. "Seeking “conversations for accountability”," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(5), pages 982-1007, June.
  • Handle: RePEc:eme:aaajpp:aaaj-02-2015-1969
    DOI: 10.1108/AAAJ-02-2015-1969
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/AAAJ-02-2015-1969/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://www.emerald.com/insight/content/doi/10.1108/AAAJ-02-2015-1969/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://libkey.io/10.1108/AAAJ-02-2015-1969?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Yasmin, Sofia & Ghafran, Chaudhry, 2019. "The problematics of accountability: Internal responses to external pressures in exposed organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    2. Boomsma, Roel & O'Dwyer, Brendan, 2019. "Constituting the governable NGO: The correlation between conduct and counter-conduct in the evolution of funder-NGO accountability relations," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 1-20.
    3. Danson, Mike & Galloway, Laura & Sherif, Mohamed, 2021. "From unemployment to self-employment: Can enterprise policy intensify the risks of poverty?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 75(C).
    4. García-Sánchez, Isabel-María & Suárez-Fernández, Oscar & Martínez-Ferrero, Jennifer, 2019. "Female directors and impression management in sustainability reporting," International Business Review, Elsevier, vol. 28(2), pages 359-374.
    5. Hall, Matthew & O'Dwyer, Brendan, 2017. "Accounting, non-governmental organizations and civil society: The importance of nonprofit organizations to understanding accounting, organizations and society," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 1-5.
    6. O’Leary, Susan & Smith, David, 2020. "Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations," Accounting, Organizations and Society, Elsevier, vol. 85(C).
    7. Yang, Cherrie & Northcott, Deryl, 2018. "Unveiling the role of identity accountability in shaping charity outcome measurement practices," The British Accounting Review, Elsevier, vol. 50(2), pages 214-226.
    8. Giacomo Boesso & Fabrizio Cerbioni & Andrea Menini, 2022. "Does the Adoption of Planning and Control Tools Influence Performance? Opinions of Grantors and Grantees About Non-profit Projects," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(2), pages 35-55.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:aaajpp:aaaj-02-2015-1969. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.