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Stakeholder engagement and nonprofit organizations' (NPOs) accountability: a social media-based study of the Australian 2019/2020 bushfire crisis

Mai Nguyen (Department of Accounting, Tasmanian School of Business and Economics, University of Tasmania, Hobart, Australia and School of Business and Law, College of Business, CQ University, Melbourne, Australia , and )
Alia Alshamari (Department of Accounting, Tasmanian School of Business and Economics, University of Tasmania, Hobart, Australia)
Debbie Wills (Department of Accounting, Tasmanian School of Business and Economics, University of Tasmania, Hobart, Australia)

Meditari Accountancy Research

ISSN: 2049-372X

Article publication date: 31 July 2024

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Abstract

Purpose

This study aims to examine the impact of stakeholder engagement on accountability, within nonprofit organizations (NPOs). Given the pivotal role NPOs play in disaster management and community welfare, it is crucial to gain an understanding of the obligations of NPOs, in terms of their disaster responses and accountability.

Design/methodology/approach

Using a case-study approach, the investigation features a content analysis of social media comments regarding the Australian Red Cross’ (ARC) funds’ allocation during the 2019/2020 bushfires, followed by a similar analysis of ARC's reports. Inspired by Carnegie et al.'s (2021) definition of accounting as a social science, this study uses dialogic theory and a transformative participatory framework, to evaluate how interactive stakeholder engagement influenced accountability strategies used by the NPO, to ensure its sustainable development.

Findings

The findings reveal that there was a significant increase in stakeholder engagement on social media, following negative media coverage, with participants voicing concerns over ARC’s method of funds’ allocation, delays in funds distribution and seemingly excessive administrative costs. ARC addressed these concerns by issuing Bushfire Reports, and conducting online Q&A sessions, in a bid to establish transparency. This study emphasizes how dialogic accounting can challenge accounting's limited scope – one that often overlooks ecological concerns and social justice.

Originality/value

This study uses the perspective of dialogic accounting theory to explore the relationship between stakeholder engagement on social media, and NPO accountability. It demonstrates how robust stakeholder engagement can challenge NPOs to establish accountability, thereby bridging the information gap between themselves and the public. The use of dialogic accounting theory allows the study to shift from the traditional focus of accounting research, which is the financial objectives of powerful entities, to the voices of the marginalized, the stakeholders, who are impacted by NPO decisions, and, in doing so, it highlights the potential for NPOs to foster accountability, and so advance sustainable development initiatives.

Keywords

Acknowledgements

The author’s extend their sincere thanks to the Accounting and Finance Association of Australia and New Zealand (AFAANZ) for their generous financial support under Grant Ref No. W27011, awarded in 2019. This funding was instrumental in facilitating the research presented in this paper.

Citation

Nguyen, M., Alshamari, A. and Wills, D. (2024), "Stakeholder engagement and nonprofit organizations' (NPOs) accountability: a social media-based study of the Australian 2019/2020 bushfire crisis", Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-09-2023-2158

Publisher

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Emerald Publishing Limited

Copyright © 2024, Emerald Publishing Limited

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