Coping with audit society pressures: a review of NGO responses to funder accountability demands

Roel Boomsma

Qualitative Research in Accounting & Management, 2023, vol. 21, issue 1, 41-64

Abstract: Purpose - This paper aims to extend some of the theoretical propositions ofMichael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental organisation (NGO) accounting and accountability as a “case study” against which the notion of the audit society is put to the test. Design/methodology/approach - A qualitative meta-synthesis of the accounting literature is used to analyse how NGOs have responded to audit society pressures – most notably funder pressures to adopt formalised accountability mechanisms. The different responses of NGOs to funder accountability demands are analysed usingChristine Oliver’s (1991) typology of strategic responses to institutional processes. Findings - This review of the accounting literature unveils that NGOs can adopt a range of strategic responses to funder accountability pressures that vary from passive conformity to proactive manipulation. The findings confirm that NGOs often perceive acquiescence to funder accountability demands as necessary to ensure organisational survival. Yet, the author also found that NGO resistance to funder accountability pressures is more common than previously assumed. Five dominant forms of “accountability resistances” emerged from the analysis: evading accountability, disguising accountability, shielding accountability, negotiating accountability and shaping accountability. Originality/value - By conducting a qualitative meta-synthesis of the accounting literature, the author was able to integrate the findings of prior research on NGO resistance to funder accountability demands, guide future research and extendMichael Power’s (1997) work by developing a more nuanced understanding of how organisations respond to external accountability pressures.

Keywords: Accountability; Meta-synthesis; Non-governmental organisations; Resistance; The Audit Society (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:qram-03-2022-0058

DOI: 10.1108/QRAM-03-2022-0058

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