Digital information systems in support of accountability: The case of a welfare provision non-governmental organisation

Caterina Cavicchi and Emidia Vagnoni

The British Accounting Review, 2023, vol. 55, issue 5

Abstract: The paper aims at exploring how the creation of Fry's (1995) “conversations for accountability” between a welfare provision non-governmental organisation (NGO) and local institutions and private donors shaped the NGO's accountability path. To this end, the role that digital information systems (ISs) played in supporting this path was analysed. In more detail, the paper investigates how the NGO uses digital information to respond to the external pressure for accountability. This action research revealed that the construction of a shared meaning of accountability was possible because of the NGO's accountability conversations with partners that fostered and were fostered by the use of digital ISs. In this regard, organisational change toward the empowerment of digital ISs was driven by the accountability discourse. The paper indeed theorises the mutually reinforcing cycle existing between “conversations for accountability” and digitalisation of NGOs in support of their accountability path. The enactment of this mutual cycle can be particularly relevant for those small NGOs experiencing financial distress, to strengthen social bonds with partners and preserve their support over time.

Keywords: Conversations for accountability; Digital information systems; Welfare provision NGO; Public and private donors; Outcome measurement practices; Social return on investment (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:55:y:2023:i:5:s0890838922000415

DOI: 10.1016/j.bar.2022.101112

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