Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study

Miranti Kartika Dewi, Melina Manochin, Ataur Belal

Research output: Contribution to journalArticlepeer-review

7 Citations (Scopus)

Abstract

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.

Original languageEnglish
Article number102130
JournalCritical Perspectives on Accounting
DOIs
Publication statusAccepted/In press - 1 Jan 2019

Keywords

  • Beneficiary accountability
  • Case study
  • Indonesia
  • NGO

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