Understanding beneficiary evaluative capacity within nonprofit organisations through an immanent perspective

Kylie L Kingston, Belinda Luke and Eija Vinnari

Accounting, Auditing & Accountability Journal, 2024, vol. 38, issue 2, 643-673

Abstract: Purpose - The purpose of this research was to seek a more refined understanding of the ways beneficiaries are evaluating nonprofit organisations (NPO), from the beneficiaries’ perspectives. Understanding evaluation from beneficiaries’ perspectives is not only important theoretically, but also for enabling evaluation processes to authentically contribute toward enhanced downward accountability. Design/methodology/approach - Theorisation of immanent evaluation (Deleuze, 1998), the ontological view that there is no form imposed from outside or above but instead an articulation from within, was drawn upon to direct attention toward understanding beneficiaries’ inherent productive evaluative capacity and agency. This theorisation enabled a different way of observing and understanding beneficiary evaluation within a qualitative case study conducted in an Australian NPO. Data was sourced from interviews, observations and document analysis. Findings - Findings suggest beneficiaries largely viewed the NPO’s evaluation processes to be unsatisfactory toward meeting their needs in relation to meaningful engagement. However, beneficiaries’ evaluative capacity was noted to include their own evaluation criteria and evaluative expressions indicating the production of an evaluative account. Here beneficiaries’ evaluative expressions are representations of events of evaluation, initiated by them. Findings enable a more refined understanding of beneficiaries’ engagement in evaluation, moving beyond traditional considerations of participative evaluation, and illustrating beneficiaries’ agency and active role in the production of evaluation. Originality/value - This research furthers understandings of downward accountability and participative evaluation by detailing how beneficiaries’ evaluative capacity is part of an NPO’s evaluative environment, and as such, conceives of an immanent theory of beneficiary evaluation. Findings highlight how evaluation, as a mechanism of downward accountability, functions from beneficiaries’ perspectives and the type of organisational environment capable of enabling and better supporting beneficiary engagement.

Keywords: Evaluation; Downward accountability; Beneficiaries; Nonprofit organisations; Immanence (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-02-2024-6906

DOI: 10.1108/AAAJ-02-2024-6906

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