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From monologic to dialogic: Accountability of nonprofit organisations on beneficiaries’ terms

Kylie L. Kingston (School of Accountancy, Queensland University of Technology, Brisbane, Australia)
Craig Furneaux (Australian Centre for Philanthropy and Nonprofit Studies, Queensland University of Technology, Brisbane, Australia)
Laura de Zwaan (Department of Accounting, Finance and Economics, Griffith University, Gold Coast, Australia)
Lyn Alderman (Department of Social Services, Canberra, Australia)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 22 October 2019

Issue publication date: 31 March 2020

1287

Abstract

Purpose

Informed by the critical perspective of dialogic accounting theory, the purpose of this paper is to explore the use of evaluation as a means of enhancing accountability to beneficiaries within nonprofit organisations (NPOs). As a stakeholder group frequently marginalised by traditional accounting practices, the participation of beneficiaries within a NPO’s accountability structure is presented as a means of increasing social justice.

Design/methodology/approach

The research design used case studies involving two NPOs, examining documents and conducting interviews across three stakeholder groups, within each organisation.

Findings

Findings reveal that when viewed on beneficiaries’ terms, accountability to beneficiaries, through participative evaluation, needs to consider the particular timeframe of beneficiary engagement within each organisation. This temporal element positions downwards accountability to beneficiaries within NPOs as multi-modal.

Research limitations/implications

The research poses a limit to statistical generalisability outside of the specific research context. However, the research prioritises theoretical generalisation to social forms and meanings, and as such provides insights for literature.

Practical implications

In acknowledging that beneficiaries have accountability needs dependent upon their timeframe of participation, NPOs can better target their downwards accountability structures. This research also has practical implications in its attempt to action two of the United Nation’s Sustainable Development Goals.

Originality/value

This paper makes a contribution to the limited research into nonprofit accountability towards beneficiaries. Dialogic accounting theory is enacted to explore how accountability can be practised on beneficiaries’ terms.

Keywords

Acknowledgements

The authors wish to thank attendees at the 2018 Australia and New Zealand Third Sector Research conference for their valuable feedback. In addition, we are grateful for feedback received from the reviewer, discussant, chair, and attendees at the 2019 Asia-Pacific Interdisciplinary Research in Accounting conference, and the Accounting, Auditing and Accountability Journal’s reviewers. The authors also thank Associate Professor Belinda Luke for her valuable editing advice and suggestions for improvement.

Funding: this research has been funded by the Queensland University of Technology, Australia, through the School of Accountancy’s Accelerate Scholarship.

Citation

Kingston, K.L., Furneaux, C., de Zwaan, L. and Alderman, L. (2020), "From monologic to dialogic: Accountability of nonprofit organisations on beneficiaries’ terms", Accounting, Auditing & Accountability Journal, Vol. 33 No. 2, pp. 447-471. https://doi.org/10.1108/AAAJ-01-2019-3847

Publisher

:

Emerald Publishing Limited

Copyright © 2019, Emerald Publishing Limited

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