Shaping accountability at an NGO: a Bourdieusian perspective
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 30 October 2019
Issue publication date: 17 January 2020
Abstract
Purpose
The purpose of this paper is to examine the concept of accountability as it relates to a non-governmental organisation (NGO) evolving through a period of considerable change in Sri Lanka.
Design/methodology/approach
An in-depth single case study of a large NGO working in Sri Lanka is presented. Data collection involved conducting semi-structured interviews with a range of NGO employees and stakeholders, undertaking participant and non-participant observation and document analysis.
Findings
This paper shows how accountability is a contested notion that is shaped by struggles among stakeholders within a field. The authors explore how the “widespread field” consisting of the aid context in Sri Lanka and internationally is rapidly shifting. This creates unique pressures within the “restricted field” of the case NGO and its constituents. These pressures are manifested in the contest between the different capitals held by various stakeholders to shape the NGO. The nature of access to these capitals is important in the way that the NGO is shaped by external forces, and also by the individuals within it.
Research limitations/implications
This study adds fresh perspective to the growing body of work in NGO accountability. The paper highlights the tensions NGOs face through a holistic application of a Bourdieusian conceptual framework. The authors show how the habitus of the organisation is shaped in such a way that conceptions of accountability were captured by powerful external and internal constituencies. Ultimately, the nature of an organisation’s agency is questioned.
Practical implications
The authors present a more nuanced understanding of forces which shape accountability in an NGO setting which is of practical relevance to NGOs and their stakeholders. The authors highlight the struggle for an NGO to maintain its agency through resisting external forces that impact on its operations.
Originality/value
This study presents a comprehensive and holistic application of Bourdieu’s concepts and their interactions in an organisational setting. The struggle to harness various forms of capital in the field, shapes doxa and the habitus of NGO actors, illuminating the role of symbolic violence in the creation of an organisational identity.
Keywords
Acknowledgements
The authors thank the invaluable feedback of the anonymous reviewers which has significantly improved this paper. The authors are deeply grateful for advice and support received from Professor Lee Parker and Dr Wei Qian who were supervisors of the PhD project which led to this paper. The authors sincerely thank the anonymous interviewees who gave their time and support for this project. Feedback from participants and discussants of the APIRA 2016, 2019 and A-CSEAR 2017 conferences helped to develop earlier versions of the paper. The authors also gratefully acknowledge the funding received from an Australian Government Australian Postgraduate Award scholarship. The authors would like to dedicate this paper to the memory of late Professor Kerry Jacobs.
Citation
Kuruppu, S.C. and Lodhia, S. (2020), "Shaping accountability at an NGO: a Bourdieusian perspective", Accounting, Auditing & Accountability Journal, Vol. 33 No. 1, pp. 178-203. https://doi.org/10.1108/AAAJ-09-2016-2696
Publisher
:Emerald Publishing Limited
Copyright © 2019, Emerald Publishing Limited