Les manifestations des mécanismes de transparence dans les ONG humanitaires françaises – Le cas de Handicap International

Bruno Cazenave
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Bruno Cazenave: ESCP-EAP - ESCP-EAP - Ecole Supérieure de Commerce de Paris

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Abstract: The objective of this paper is to study the effects of several initiatives aiming at enhancing transparency, auditability and performance measurement in the humanitarian sector. Through the case of Handicap International, we find that these NGO managers envision such attempts as a will of constant, detailed and remote surveillance. We analyze then how these managers react to these pressures, and we examine how these "sophisticated managers" play and navigate between different accountability technologies and how they try to extract the best from these. We show that these buffering tactics do not prevent the members of Handicap from partially internalizing the underlying logic of these accountability demands.

Keywords: NGO; accountability; transparency; audit; Revenue and Expenditure Statement; ONG; transparence; Compte de l’Emploi des Ressources (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01901232
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01901232

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