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Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study

Miranti Kartika Dewi, Melina Manochin and Ataur Belal

CRITICAL PERSPECTIVES ON ACCOUNTING, 2021, vol. 80, issue C

Abstract: Beneficiary accountability (BA) by NGOs is a contested notion. Extant research suggests disparity and complexity over its meanings, practices and forms. Its operationalisation, although important, has been a challenge for the NGO scholars, practitioners, donors and the relevant policymakers. In this study, we offer a conceptual framework of BA based on extensive literature review. It highlights four key attributes of BA – casually demanded, action based, quasi-instrumental and focuses on beneficiary self-reliance. We then empirically illustrate the framework by drawing evidence from a case study. The data for this research has been collected via a fieldwork based case study in Indonesia and the methods employed include interviews, focus groups, observation and documentary analysis.

Keywords: Beneficiary accountability; Case study; Indonesia; NGO (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:80:y:2021:i:c:s1045235419301091

DOI: 10.1016/j.cpa.2019.102130

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