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Shaping accountability at an NGO: a Bourdieusian perspective

Author

Listed:
  • Sanjaya Chinthana Kuruppu
  • Sumit Lodhia

Abstract

Purpose - The purpose of this paper is to examine the concept of accountability as it relates to a non-governmental organisation (NGO) evolving through a period of considerable change in Sri Lanka. Design/methodology/approach - An in-depth single case study of a large NGO working in Sri Lanka is presented. Data collection involved conducting semi-structured interviews with a range of NGO employees and stakeholders, undertaking participant and non-participant observation and document analysis. Findings - This paper shows how accountability is a contested notion that is shaped by struggles among stakeholders within a field. The authors explore how the “widespread field” consisting of the aid context in Sri Lanka and internationally is rapidly shifting. This creates unique pressures within the “restricted field” of the case NGO and its constituents. These pressures are manifested in the contest between the different capitals held by various stakeholders to shape the NGO. The nature of access to these capitals is important in the way that the NGO is shaped by external forces, and also by the individuals within it. Research limitations/implications - This study adds fresh perspective to the growing body of work in NGO accountability. The paper highlights the tensions NGOs face through a holistic application of a Bourdieusian conceptual framework. The authors show how the habitus of the organisation is shaped in such a way that conceptions of accountability were captured by powerful external and internal constituencies. Ultimately, the nature of an organisation’s agency is questioned. Practical implications - The authors present a more nuanced understanding of forces which shape accountability in an NGO setting which is of practical relevance to NGOs and their stakeholders. The authors highlight the struggle for an NGO to maintain its agency through resisting external forces that impact on its operations. Originality/value - This study presents a comprehensive and holistic application of Bourdieu’s concepts and their interactions in an organisational setting. The struggle to harness various forms of capital in the field, shapes doxa and the habitus of NGO actors, illuminating the role of symbolic violence in the creation of an organisational identity.

Suggested Citation

  • Sanjaya Chinthana Kuruppu & Sumit Lodhia, 2019. "Shaping accountability at an NGO: a Bourdieusian perspective," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(1), pages 178-203, October.
    • Handle: RePEc:eme:aaajpp:aaaj-09-2016-2696
    DOI: 10.1108/AAAJ-09-2016-2696
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    Citations

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    Cited by:

    1. Scobie, Matthew & Lee, Bill & Smyth, Stewart, 2023. "Grounded accountability and Indigenous self-determination," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    2. 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).
    3. Finau, Glenn & Chand, Satish, 2023. "Resistance is fertile: A Bourdieusian analysis of accounting and land reform in Fiji," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).

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