TY - JOUR
T1 - Towards a conceptual framework of beneficiary accountability by NGOs
T2 - An Indonesian case study
AU - Dewi, Miranti Kartika
AU - Manochin, Melina
AU - Belal, Ataur
N1 - Publisher Copyright:
© 2019 Elsevier Ltd
PY - 2021/10
Y1 - 2021/10
N2 - 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.
AB - 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.
KW - Beneficiary accountability
KW - Case study
KW - Indonesia
KW - NGO
UR - http://www.scopus.com/inward/record.url?scp=85076828895&partnerID=8YFLogxK
U2 - 10.1016/j.cpa.2019.102130
DO - 10.1016/j.cpa.2019.102130
M3 - Article
AN - SCOPUS:85076828895
SN - 1045-2354
VL - 80
JO - Critical Perspectives on Accounting
JF - Critical Perspectives on Accounting
M1 - 102130
ER -