Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19

Kylie L. Kingston, Belinda Luke, Craig Furneaux and Lyn Alderman

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

Abstract: This research explores change in accountability toward beneficiaries within nonprofit organisations (NPO) during the first wave of COVID-19; specifically, through the digitalisation of NPOs' services. COVID-19 was a time of great change, where chaos replaced a level of order and routine in organisations' established structures and systems. Accordingly, this research uses understandings from Deleuze and Guattari to explore territorial changes within two NPOs' regimes of beneficiary accountability as a result of COVID-19 and their actions in attempting to restore order. Findings suggest that although disruption was produced by COVID-19, responses by the NPOs resulted in digitised changes to service provision that predominantly saw positive experiences for beneficiaries in each NPO. Findings demonstrate how organisational responses to unanticipated change, through the digitalisation of service provision, impacted upon the beneficiary accountability regimes in ways that both expanded and restricted their territories. Here consideration is given to shifts in territory and emphasis on accounting for-the-self versus accounting for-the-other. A theoretical contribution is made toward understanding how NPOs might work to produce order in times of chaos through considering their territories of accountability.

Keywords: Accountability; Beneficiaries; COVID-19; De/Re-territorialisation; Digitalisation; Nonprofit organisations (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:55:y:2023:i:5:s089083892300032x

DOI: 10.1016/j.bar.2023.101199

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