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The unaccounted effects of digital transformation: participatory accountability in a humanitarian organisation

Tami Dinh (University of St Gallen, St. Gallen, Switzerland)
Susan O'Leary (Department of Accounting, Royal Holloway University of London, Egham, UK)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 12 January 2024

321

Abstract

Purpose

This study explores the evolving dynamics of participatory accountability within humanitarian contexts, where digitally connected crisis-affected populations demand better accountability from aid organisations, and as a result, shift traditional hierarchies and relationships between humanitarian agencies and beneficiaries.

Design/methodology/approach

This study employs a case study approach, focussing on the International Committee of the Red Cross (ICRC), to investigate how participatory accountability manifests outside formal practices and re-emerges in social media spaces. The study analyses internal organisational challenges and explores the implications of digital platforms on humanitarian practices. The authors employ Chouliaraki and Georgiou's (2015, 2019, 2022) networks of mediation, particularly intermediation and transmediation, to understand how digital expressions translate to offline contexts and reshape meanings and actions.

Findings

The study reveals that social media platforms enable beneficiaries to demand participatory accountability beyond traditional practices, democratising humanitarian response and challenging power structures. These effects are multifaceted, introducing enhanced democratic and inclusive humanitarian aid as well as new vulnerabilities. Digital intermediaries and gatekeepers play pivotal roles in curating and disseminating crisis-affected voices, which, when transmediated, result in nuanced meanings and understandings. Positive effects include capturing the potential of digital networks for democratic aid, while negative effects give rise to moral responsibilities, necessitating proactive measures from the ICRC.

Originality/value

This study contributes to the literature by highlighting the impact of digital technology, particularly social media, on participatory accountability. It expands the understanding of the evolving landscape of accountability within the humanitarian sector and offers critical insights into the complexities and dual purposes of participatory accountability in contexts of resistance. Employing Chouliaraki and Georgiou's networks of mediation adds depth to the understanding of digital technology's role in shaping participatory practices and introduces the concept of transmediation as a bridge between digital expressions and tangible actions.

Keywords

Acknowledgements

The authors gratefully acknowledge the helpful comments of two anonymous reviewers and the editor. Yvette Sánchez is gratefully acknowledged for initiating the university collaboration with the ICRC. The authors thank Günter Müller-Stewens and Bettina Hartmann for support with the first round of interviews and Seraina Früh with the second round of interviews. The authors are indebted to the interview partners within the ICRC, including previous General Director Yves Daccord, for their invaluable time and exceptional support.

Citation

Dinh, T. and O'Leary, S. (2024), "The unaccounted effects of digital transformation: participatory accountability in a humanitarian organisation", Accounting, Auditing & Accountability Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/AAAJ-12-2022-6197

Publisher

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Emerald Publishing Limited

Copyright © 2023, Emerald Publishing Limited

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