IDEAS home Printed from https://ideas.repec.org/a/eme/aaajpp/v24y2011i1p63-92.html
   My bibliography  Save this article

Social capital and accountability in grass‐roots NGOs

Author

Listed:
  • Godwin Awio
  • Deryl Northcott
  • Stewart Lawrence

Abstract

Purpose - This paper aims to examine how small, grass‐roots non‐governmental organisations (NGOs) account for their actions and expenditures and how this accountability is discharged to, and benefits, the citizens they serve. Design/methodology/approach - The paper draws on social capital theory to inform an interpretive analysis of documentary and interview evidence. The empirical material is derived from CHAI policy and project documents, coupled with interviews with 75 participants at the national, district and community levels of the CHAI programme. An illustrative case study is presented of an NGO that delivers welfare services to a Ugandan community affected by the HIV/AIDS pandemic. Findings - The research finds that, by harnessing the attributes of social capital, grass‐roots NGOs can supplement formal accountability obligations to funders with effective “bottom‐up” accountability to an often overlooked NGO stakeholder group – the service beneficiaries, with positive outcomes for social services delivery. Research limitations/implications - The research examines a single community‐led public welfare initiative (the Ugandan CHAI), with a particular focus on one illustrative grass‐roots NGO within that programme. Nevertheless, it offers insights into how accountability mechanisms can be reconceptualised to suit the context of developing countries where smaller NGOs increasingly operate. Practical implications - The potential for less formal, “bottom‐up” accountability mechanisms is illustrated using the case of the Ugandan community‐led HIV/AIDS initiative (CHAI), a programme for delivering social services to communities ravaged by the effects of the HIV/AIDS pandemic. Originality/value - This research addresses the lack of empirical studies of smaller, grass‐roots NGOs in the accounting literature. It also contributes to the under‐researched area of how NGOs can appropriately discharge their accountability obligations to beneficiaries. The use of social capital theory to inform the study is also a novel contribution of this paper.

Suggested Citation

  • 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.
    • Handle: RePEc:eme:aaajpp:v:24:y:2011:i:1:p:63-92
    DOI: 10.1108/09513571111098063
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513571111098063/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/10.1108/09513571111098063/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/10.1108/09513571111098063?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. Paldam, Martin & Svendsen, Gert Tinggaard, 2000. "An essay on social capital: looking for the fire behind the smoke," European Journal of Political Economy, Elsevier, vol. 16(2), pages 339-366, June.
    2. Narayan, Deepa & Pritchett, Lant, 1999. "Cents and Sociability: Household Income and Social Capital in Rural Tanzania," Economic Development and Cultural Change, University of Chicago Press, vol. 47(4), pages 871-897, July.
    3. 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.
    4. Wallis, Joe & Dollery, Brian, 2001. "Government Failure, Social Capital and the Appropriateness of the New Zealand Model for Public Sector Reform in Developing Countries," World Development, Elsevier, vol. 29(2), pages 245-263, February.
    5. Woolcock, Michael & Narayan, Deepa, 2000. "Social Capital: Implications for Development Theory, Research, and Policy," The World Bank Research Observer, World Bank, vol. 15(2), pages 225-249, August.
    6. 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.
    7. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
    8. Ebrahim, Alnoor, 2003. "Accountability In Practice: Mechanisms for NGOs," World Development, Elsevier, vol. 31(5), pages 813-829, May.
    9. 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.
    10. 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.
    11. Deininger, Klaus & Mpuga, Paul, 2005. "Does Greater Accountability Improve the Quality of Public Service Delivery? Evidence from Uganda," World Development, Elsevier, vol. 33(1), pages 171-191, January.
    12. Jeffrey Unerman & Brendan O'Dwyer, 2006. "On James Bond and the importance of NGO accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 305-318, April.
    13. Parker, Lee D., 2008. "Interpreting interpretive accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 909-914.
    Full references (including those not matched with items on IDEAS)

    Citations

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


    Cited by:

    1. Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
    2. 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).
    3. 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).
    4. 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.
    5. Yasmin, Sofia & Ghafran, Chaudhry & Haslam, Jim, 2021. "Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 75(C).
    6. 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).
    7. 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.
    8. 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).
    9. Clerkin, Brendan & Quinn, Martin, 2021. "Institutional agents missing in action?: Management accounting at non-governmental organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).

    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. Kreander, Niklas & Beattie, Vivien & McPhail, Ken, 2009. "Putting our money where their mouth is: Alignment of charitable aims with charity investments – Tensions in policy and practice," The British Accounting Review, Elsevier, vol. 41(3), pages 154-168.
    2. Everett, Jeff & Friesen, Constance, 2010. "Humanitarian accountability and performance in the Théâtre de l’Absurde," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(6), pages 468-485.
    3. Brendan O'Dwyer & Jeffrey Unerman, 2007. "From functional to social accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 446-471, June.
    4. 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.
    5. Jeffrey Unerman & Brendan O'Dwyer, 2006. "On James Bond and the importance of NGO accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 305-318, April.
    6. 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.
    7. 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).
    8. Kelum Jayasinghe & Teerooven Soobaroyen, 2009. "Religious “spirit” and peoples' perceptions of accountability in Hindu and Buddhist religious organizations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 997-1028, September.
    9. 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).
    10. Brendan O'Dwyer & Jeffrey Unerman, 2010. "Enhancing the role of accountability in promoting the rights of beneficiaries of development NGOs," Accounting and Business Research, Taylor & Francis Journals, vol. 40(5), pages 451-471.
    11. Kraus, Kalle & Kennergren, Cecilia & von Unge, Amelie, 2017. "The interplay between ideological control and formal management control systems – A case study of a non-governmental organisation," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 42-59.
    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. 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).
    14. Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
    15. Kuruppu, Sanjaya Chinthana & Lodhia, Sumit, 2019. "Disruption and transformation: The organisational evolution of an NGO," The British Accounting Review, Elsevier, vol. 51(6).
    16. 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).
    17. Fiorillo, Damiano, 2005. "Capitale Sociale Civile: una nota sui concetti e sulla evidenza empirica macro [Civil Social Capital: a note on the concepts and on the macro empirical evidence]," MPRA Paper 3822, University Library of Munich, Germany.
    18. Giacomo Manetti & Simone Toccafondi, 2013. "Il coinvolgimento degli stakeholder nella governance e nel reporting delle fondazioni bancarie," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(3), pages 51-76.
    19. Hyman Zyl & Frederik Claeyé, 2019. "Up and Down, and Inside Out: Where do We Stand on NGO Accountability?," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 31(3), pages 604-619, July.
    20. Antoni, Giacomo Degli, 2007. "Do Social Relations Affect Economic Welfare? A Microeconomic Empirical Analysis," Knowledge, Technology, Human Capital Working Papers 9330, Fondazione Eni Enrico Mattei (FEEM).

    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:v:24:y:2011:i:1:p:63-92. 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: 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.