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 - Funding Information:
We would like to acknowledge cooperation extended by the participants of this study and the funding provided for this study by the Directorate General of Resources for Science, Technology, and Higher Education, Ministry of Research, Technology and Higher Education of Indonesia . Also, we would like to acknowledge the guidance provided by the guest editor Dr Audrey Paterson and two anonymous reviewers.
Funding Information:
We would like to acknowledge cooperation extended by the participants of this study and the funding provided for this study by the Directorate General of Resources for Science, Technology, and Higher Education, Ministry of Research, Technology and Higher Education of Indonesia. Also, we would like to acknowledge the guidance provided by the guest editor Dr Audrey Paterson and two anonymous reviewers.
Publisher Copyright:
© 2019 Elsevier Ltd
PY - 2019/1/1
Y1 - 2019/1/1
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 -