IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v92y2023ics1045235422001216.html
   My bibliography  Save this article

In place, with power: (Re)conceptualising accountability in national non-government organisations

Author

Listed:
  • Tweedie, Dale
  • Luzia, Karina

Abstract

This paper analyses how a cross-section of non-government organisations (NGOs) in Australia interpret accountability under a neoliberal regime that combines the ‘soft’ power of markets with the ‘hard’ power of a new regulator. We focus on national NGOs, defined as NGOs whose primary services, beneficiaries and funders are co-located within one nation-state. National NGOs increasingly deliver core public services, but accountability in these organisations is understudied. Our paper addresses two questions: (i) What, if anything, is distinctive about how national NGOs interpret accountability; and (ii) How does the neoliberal mix of market and regulatory power affect accountability so defined? We conduct a hermeneutic analysis of 23 in-depth interviews and 80 consultation documents from national NGO Directors, CEOs and regulators. Our findings demonstrate initially the distinctive significance in national NGO accountability of what human geographers term place: Localised connections between people and socio-spatial context that persist even – arguably, especially, as neoliberalism diffuses accountability to national markets and/or standards. We also show how the effects of regulatory power on national NGO accountability are Janus-faced, largely because national NGOs are both subjects and agents of this power. This finding problematises prior research that polarises between viewing NGOs as either beneficiaries or passive subjects of regulatory power. We interpret the effects of regulatory power on national NGO accountability as more ambiguous, being dependent on both local contours of ‘place’ and how these NGOs assimilate regulatory power into their often-idiosyncratic assemblages of beliefs, norms and governance.

Suggested Citation

  • Tweedie, Dale & Luzia, Karina, 2023. "In place, with power: (Re)conceptualising accountability in national non-government organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
  • Handle: RePEc:eee:crpeac:v:92:y:2023:i:c:s1045235422001216
    DOI: 10.1016/j.cpa.2022.102536
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235422001216
    Download Restriction: Full text for ScienceDirect subscribers only

    File URL: https://libkey.io/10.1016/j.cpa.2022.102536?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.

    References listed on IDEAS

    as
    1. Christopher Hood, 2007. "What happens when transparency meets blame-avoidance?," Public Management Review, Taylor & Francis Journals, vol. 9(2), pages 191-210, June.
    2. O'Dwyer, Brendan & Unerman, Jeffrey, 2008. "The paradox of greater NGO accountability: A case study of Amnesty Ireland," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 801-824.
    3. David Coy & Michael Pratt, 1998. "An insight into accountability and politics in universities: a case study," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 11(5), pages 540-561, December.
    4. Rob Dixon & John Ritchie & Juliana Siwale, 2006. "Microfinance: accountability from the grassroots," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 19(3), pages 405-427, May.
    5. Roberts, John, 2018. "Managing only with transparency: The strategic functions of ignorance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 55(C), pages 53-60.
    6. Tinker, Anthony M. & Merino, Barbara D. & Neimark, Marilyn Dale, 1982. "The normative origins of positive theories: Ideology and accounting thought," Accounting, Organizations and Society, Elsevier, vol. 7(2), pages 167-200, April.
    7. Rob Gray & Jan Bebbington & David Collison, 2006. "NGOs, civil society and accountability: making the people accountable to capital," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 19(3), pages 319-348, May.
    8. repec:eme:aaaj00:09513570610670352 is not listed on IDEAS
    9. Smyth, Stewart, 2012. "Contesting public accountability: A dialogical exploration of accountability and social housing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 230-243.
    10. Nikidehaghani, Mona & Cortese, Corinne & Hui-Truscott, Freda, 2021. "Accounting and pastoral power in Australian disability welfare reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    11. Godwin Awio & Deryl Northcott & Stewart Lawrence, 2011. "Social capital and accountability in grass‐roots NGOs," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(1), pages 63-92, January.
    12. Roberts, John & Scapens, Robert, 1985. "Accounting systems and systems of accountability -- understanding accounting practices in their organisational contexts," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 443-456, October.
    13. Whitley, R. D., 1988. "The possibility and utility of positive accounting theory," Accounting, Organizations and Society, Elsevier, vol. 13(6), pages 631-645, October.
    14. Islam, Muhammad Azizul & van Staden, Chris J., 2018. "Social movement NGOs and the comprehensiveness of conflict mineral disclosures: evidence from global companies," Accounting, Organizations and Society, Elsevier, vol. 65(C), pages 1-19.
    15. Roberts, John, 2009. "No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 957-970, November.
    16. Leslie S. Oakes & Joni J. Young, 2008. "Accountability re‐examined: evidence from Hull House," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(6), pages 765-790, August.
    17. Chiapello, Eve, 2017. "Critical accounting research and neoliberalism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 47-64.
    18. Martin Messner, 2009. "The Limits of Accountability," Post-Print hal-00486747, HAL.
    19. Ahrens, T., 1996. "Styles of Accountability," Papers 96-119, University of Southampton - Department of Accounting and Management Science.
    20. Godwin Awio & Deryl Northcott & Stewart Lawrence, 2011. "Social capital and accountability in grass‐roots NGOs," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(1), pages 63-92, January.
    21. Rob Gray & Jan Bebbington & David Collison, 2006. "NGOs, civil society and accountability: making the people accountable to capital," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 319-348, April.
    22. 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.
    23. Jeffrey Unerman & Brendan O'Dwyer, 2006. "Theorising accountability for NGO advocacy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 19(3), pages 349-376, May.
    24. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
    25. Carolyn Cordery & Ataur Rahman Belal & Ian Thomson, 2019. "NGO accounting and accountability: past, present and future," Accounting Forum, Taylor & Francis Journals, vol. 43(1), pages 1-15, January.
    26. Cooper, Christine & Danson, Mike & Whittam, Geoff & Sheridan, Tommy, 2010. "The neoliberal project—Local taxation intervention in Scotland," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(3), pages 195-210.
    27. Lavoie, Don, 1987. "The accounting of interpretations and the interpretation of accounts: The communicative function of "the language of business"," Accounting, Organizations and Society, Elsevier, vol. 12(6), pages 579-604, October.
    28. Andrew Goddard & Mussa Juma Assad, 2006. "Accounting and navigating legitimacy in Tanzanian NGOs," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 19(3), pages 377-404, May.
    29. Andrew Goddard & Mussa Juma Assad, 2006. "Accounting and navigating legitimacy in Tanzanian NGOs," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 377-404, April.
    30. Ahrens, Thomas, 1996. "Styles of accountability," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 139-173.
    31. Niamh M. Brennan & Jill Solomon, 2008. "Corporate governance, accountability and mechanisms of accountability: an overview," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(7), pages 885-906, September.
    32. Joannides, Vassili, 2012. "Accounterability and the problematics of accountability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 244-257.
    33. Jeffrey Unerman & Brendan O'Dwyer, 2006. "Theorising accountability for NGO advocacy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 349-376, April.
    34. Rob Dixon & John Ritchie & Juliana Siwale, 2006. "Microfinance: accountability from the grassroots," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 405-427, April.
    35. Edwards, Michael & Hulme, David, 1996. "Too close for comfort? the impact of official aid on nongovernmental organizations," World Development, Elsevier, vol. 24(6), pages 961-973, June.
    36. Leslie S. Oakes & Joni J. Young, 2008. "Accountability re‐examined: evidence from Hull House," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(6), pages 765-790, August.
    37. Tweedie, Dale, 2018. "After Habermas: Applying Axel Honneth’s critical theory in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 57(C), pages 39-55.
    38. Vassili Joannides, 2012. "Accounterability and the problematics of accountability," Post-Print hal-00676561, HAL.
    39. McKernan, John Francis, 2012. "Accountability as aporia, testimony, and gift," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 258-278.
    40. repec:eme:aaaj00:09513571111098063 is not listed on IDEAS
    41. repec:eme:aaaj00:09513570610670343 is not listed on IDEAS
    42. Commission, Productivity, 2010. "Contribution of the Not-for-Profit Sector," Research Reports, Productivity Commission, Government of Australia, number 39.
    43. Vassili Joannides, 2012. "Accounterability and the problematics of accountability," Grenoble Ecole de Management (Post-Print) hal-00676561, HAL.
    44. repec:eme:aaaj00:09513570810907401 is not listed on IDEAS
    45. Dale Tweedie, 2020. "A Limb, Not a Lens: Re-thinking Theory’s Role in Social and Environmental Accounting Research," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 40(1), pages 75-92, January.
    46. Messner, Martin, 2009. "The limits of accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 918-938, November.
    47. Gloria Agyemang & Brendan O’Dwyer & Jeffrey Unerman, 2019. "NGO accountability: retrospective and prospective academic contributions," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(8), pages 2353-2366, July.
    48. repec:eme:aaaj00:09513570610670334 is not listed on IDEAS
    49. Power, Michael & Laughlin, Richard, 1996. "Habermas, law and accounting," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 441-465, July.
    50. repec:eme:aaaj00:09513579810239846 is not listed on IDEAS
    51. Duval, Anne-Marie & Gendron, Yves & Roux-Dufort, Christophe, 2015. "Exhibiting nongovernmental organizations: Reifying the performance discourse through framing power," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 31-53.
    52. repec:eme:aaaj00:09513570610670325 is not listed on IDEAS
    53. Niamh M. Brennan & Jill Solomon, 2008. "Corporate governance, accountability and mechanisms of accountability: an overview," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(7), pages 885-906, September.
    54. repec:eme:aaaj00:09513570810893245 is not listed on IDEAS
    55. Efrat Eizenberg, 2012. "The Changing Meaning of Community Space: Two Models of NGO Management of Community Gardens in New York City," International Journal of Urban and Regional Research, Wiley Blackwell, vol. 36(1), pages 106-120, January.
    56. repec:eme:aaaj00:aaaj-06-2018-3507 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    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. Ahmed, Zahir Uddin & Hopper, Trevor & Wickramasinghe, Danture, 2023. "From Minnow to Mighty: A hegemonic analysis of social accountability in BRAC - the world’s largest development NGO," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    3. Goncharenko, Galina, 2023. "In the spotlight: Rethinking NGO accountability in the #MeToo era," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    4. Frey-Heger, Corinna & Barrett, Michael, 2021. "Possibilities and limits of social accountability: The consequences of visibility as recognition and exposure in refugee crises," Accounting, Organizations and Society, Elsevier, vol. 89(C).
    5. O’Leary, Susan, 2017. "Grassroots accountability promises in rights-based approaches to development: The role of transformative monitoring and evaluation in NGOs," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 21-41.
    6. Girei, Emanuela, 2023. "Managerialisation, accountability and everyday resistance in the NGO sector: Whose interests matter?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    7. Mutiganda, Jean Claude, 2013. "Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 518-531.
    8. Ballantine, Joan & Kelly, Martin & Larres, Patricia, 2020. "Banking for the common good: A Lonerganian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    9. Goddard, Andrew, 2021. "Accountability and accounting in the NGO field comprising the UK and Africa – A Bordieusian analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    10. Lai, Alessandro & Leoni, Giulia & Stacchezzini, Riccardo, 2014. "The socializing effects of accounting in flood recovery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 579-603.
    11. Gottlieb, Uliana & Johed, Gustav & Hansson, Helena, 2022. "Accounting and accountability for farm animals: Conceptual limits and the possibilities of caring," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
    12. Taylor, Dennis & Tharapos, Meredith & Sidaway, Shannon, 2014. "Downward accountability for a natural disaster recovery effort: Evidence and issues from Australia's Black Saturday," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 633-651.
    13. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
    14. Rana, Tarek & Hoque, Zahirul, 2020. "Institutionalising multiple accountability logics in public services: Insights from Australia," The British Accounting Review, Elsevier, vol. 52(4).
    15. Alexandra Rausch & Alexander Brauneis, 2015. "It’s about how the task is set: the inclusion–exclusion effect and accountability in preprocessing management information," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 23(2), pages 313-344, June.
    16. Dewi, Miranti Kartika & Manochin, Melina & Belal, Ataur, 2021. "Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    17. Aila VIRTANEN & Tuomo TAKALA, 2016. "Accountability Of Corporate Boards In Finland," Management Research and Practice, Research Centre in Public Administration and Public Services, Bucharest, Romania, vol. 8(1), pages 5-24, March.
    18. McKernan, John Francis, 2012. "Accountability as aporia, testimony, and gift," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 258-278.
    19. Junne, Jaromir, 2018. "Enabling accountability: An analysis of personal budgets for disabled people," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 56(C), pages 46-62.
    20. Ang, Soon Yong & Wickramasinghe, Danture, 2023. "Ethical disputes, coordinating acts and NGO accountability: Evidence from an NGO river-care programme in Malaysia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).

    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:eee:crpeac:v:92:y:2023:i:c:s1045235422001216. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    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.