 Ethical disputes, coordinating acts and NGO accountability: Evidence from an NGO river-care programme in MalaysiaSoon Yong Ang and Danture Wickramasinghe CRITICAL PERSPECTIVES ON ACCOUNTING, 2023, vol. 92, issue C Abstract: We use the Theory of Orders of Worth (OW) espoused by Boltanski and his associates to understand how disputes emerge in situations and how such disputes themselves reach agreements in the context of community engagements by an NGO. Based on a nine-month period of fieldwork at an NGO river-care programme in Malaysia, we find that, in situations of disputes, coordinating acts are predicated upon moral justifications by social actors, making the programme accountable to multiple stakeholders. Moreover, these coordinating acts develop dialogic accounting and transform felt accountability forms into adaptive accountability forms. We conclude that NGO accountability in a developing country like Malaysia is a manifestation of the ability of moral justifications governed by multiple orders of worth and such adaptive accountability forms mediate to assimilate global development agendas into local policies and programmes. Keywords: NGO accountability; Malaysia; Disputes; Coordinating acts; Order of worth; Moral justifications (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:92:y:2023:i:c:s1045235422000016 DOI: 10.1016/j.cpa.2022.102416 Access Statistics for this article CRITICAL PERSPECTIVES ON ACCOUNTING is currently edited by Marcia Annisette, Christine Cooper and Yves Gendron More articles in CRITICAL PERSPECTIVES ON ACCOUNTING from Elsevier |
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