“Felt responsibility”: a mediator for balancing NGOs’ upward and downward accountability

Vien Chu and Belinda Luke

Journal of Accounting & Organizational Change, 2021, vol. 18, issue 2, 260-285

Abstract: Purpose - This study aims to investigate how non-government organisation (NGO) managers balance accountability to donors and beneficiaries and the role of felt responsibility in this process. Design/methodology/approach - Using concepts of accountability theory, practices of microenterprise development NGOs are examined in two countries – Bangladesh and Indonesia – through interviews with managers of 20 NGOs and analysis of NGOs’ publicly available data. Findings - Findings show a shift in emphasis from a vertical view (upward to donors and downward to beneficiaries) to a horizontal view of NGO accountability. Under this view, a selective approach to donors whose mission and approaches to poverty alleviation aligned with those of the NGOs played an essential role in supporting NGOs’ internal accountability. Further, felt a responsibility to beneficiaries is identified as an important mediator balancing both upward and downward accountability. While accountability to donors and beneficiaries was interrelated, accountability to donors was considered a short-term objective and accountability to beneficiaries was considered a long-term and overriding objective. Originality/value - Findings contribute a further understanding of the role of felt responsibility to beneficiaries as a mediator for balancing upward and downward accountability based on the perspectives of NGO managers. Reframing accountability through a horizontal view helps to balance multiple directions of NGO accountability: to self, donors and beneficiaries.

Keywords: NGOs; Felt responsibility; Upward accountability; Downward accountability; Microenterprise (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-05-2020-0057

DOI: 10.1108/JAOC-05-2020-0057

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