“Felt responsibility”: a mediator for balancing NGOs’ upward and downward accountability

Abstract

Purpose

This study aims to investigate how non-government organisation (NGO) managers balance accountability to donors and beneficiaries and the role of felt responsibility in this process.

Design/methodology/approach

Using concepts of accountability theory, practices of microenterprise development NGOs are examined in two countries – Bangladesh and Indonesia – through interviews with managers of 20 NGOs and analysis of NGOs’ publicly available data.

Findings

Findings show a shift in emphasis from a vertical view (upward to donors and downward to beneficiaries) to a horizontal view of NGO accountability. Under this view, a selective approach to donors whose mission and approaches to poverty alleviation aligned with those of the NGOs played an essential role in supporting NGOs’ internal accountability. Further, felt a responsibility to beneficiaries is identified as an important mediator balancing both upward and downward accountability. While accountability to donors and beneficiaries was interrelated, accountability to donors was considered a short-term objective and accountability to beneficiaries was considered a long-term and overriding objective.

Originality/value

Findings contribute a further understanding of the role of felt responsibility to beneficiaries as a mediator for balancing upward and downward accountability based on the perspectives of NGO managers. Reframing accountability through a horizontal view helps to balance multiple directions of NGO accountability: to self, donors and beneficiaries.

Citation

Chu, V. and Luke, B. (2022), "“Felt responsibility”: a mediator for balancing NGOs’ upward and downward accountability", Journal of Accounting & Organizational Change, Vol. 18 No. 2, pp. 260-285. https://doi.org/10.1108/JAOC-05-2020-0057