The view from the front line: shifting beneficiary accountability and interrelatedness in the time of a global pandemic

David Yates and Rita Maria Difrancesco

Accounting, Auditing & Accountability Journal, 2021, vol. 35, issue 1, 85-96

Abstract: Purpose - We discuss the beneficiary accountability implications that arose due to the COVID-19 pandemic (and resultant social distancing restrictions) for a branch of a religious non-governmental organisation (NGO) based in mainland Spain, whose main beneficiaries are homeless individuals. Design/methodology/approach - We utilise a singular case method to observe accountability implications in the case organisation. We also utilise two sources of primary data: eight semi-structured interviews with volunteers of the NGO branch, supported by auto-ethnographic data recorded in forty-six diary entries throughout the period of research. Findings - As the main mechanism for the discharge of beneficiary accountability for the case organisation is through action, this was affected greatly by the COVID-19 pandemic and social distancing measures. Beneficiary accountability (discharged through action) changed rapidly, resulting in neglect of previous beneficiaries, carrying profound implications for charitable actors, beneficiaries and the organisation. Research limitations/implications - Our case focuses on that of a small organisation, and therefore the generalisability of findings will be somewhat limited and context specific. The number of interviews (eight) is also relatively small. Practical implications - Insights can be drawn for the management of volunteers, alignment of personally held accountabilities of internal actors with those of organisations and emotional aspects of accountability for NGO managers and organisers. Originality/value - NGO accountability theorisation is enhanced via the use of Levinas' Judaic writings concerning the importance of the ritual practice of ethics for the individual involved in charitable action. The intertwined nature of personal accountability of volunteers and beneficiary accountability for the organisation is emphasised.

Keywords: Accountability; NGO; Levinas; Spain; COVID-19 (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-08-2020-4811

DOI: 10.1108/AAAJ-08-2020-4811

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