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This chapter develops a new reference for local government accountability in socioenvironmental issues based on the views of leading socioenvironmental nongovernmental Organisations (NGOs) in Indonesia. This study introduces an alternative view related to the government accountability model by focussing more on the socioenvironmental issues, which tend to be marginalised due to the dominance of [neo]liberal economic development and New Public Management paradigm in the praxis of government. A Fairclough's critical discourse analysis method has been applied to annual reports from three main socioenvironmental NGOs in Indonesia ranging from 2015 to 2018. This study found that there are three important notes for the local government's regulation, practice and accountability's activities to be in a line with the sustainable paradigm and the views of these NGOs. First and the foremost, the government's policy should give attention to public needs and ecological standards. Secondly, the rights and obligations related to the environmental issues should be transparent and accountable. Lastly, the government should release the accountability reports in full disclosure document and make the reports publicly available for various stakeholders. In particular, the accountability reports play a role as a tool for people to monitor the government's activities in socioenvironmental issues. This research implies an alternative view in the context of socioenvironmental accounting literature enrichment. It also provides valuable input to other governments, especially in developing countries and countries with economic growth that are highly reliant on the natural resources sector, in order to manage and account for their natural wealth in a more responsible and sustainable manner. Likewise, this research offers an alternative discourse of socioenvironmental accountability from the view of socioenvironmental NGOs in Indonesia.

This paper aims to develop and validate a framework about the enablers and constraints to the creation, sharing and use of knowledge, by analyzing how enablers and constraints in a particular information environment – advocacy networks – impact each of the phases of the knowledge process.

The setting chosen for this research is a group of leading international non‐governmental organizations (INGOs), and their NGO partners in a developing country, pursuing a policy advocacy strategy in the context of an international donors conference. The qualitative research follows an embedded case study design with two levels of data collection and analysis: intra‐organizational: an individual INGO; and inter‐organizational: the advocacy network to which this INGO belongs.

Most enablers and constraints are internal to organizations and focus on the phases of knowledge use. Constraints associated with organizations' cultures, individuals' information‐processing preferences, and politics are prominent. The validated framework can then explain how specific constraints influence particular phases of the creation, sharing and use of knowledge and the nature of these constraints in settings where particular organizational cultures dominate.

Researchers have studied the enabling conditions through which knowledge is created and shared. Some contributions have focused on the role of personal beliefs and formal procedures; higher codification of knowledge; social capital; or technology and measurement, among others. The literature has been mainly focused on identifying particular constraints, without paying much attention to how they are manifested in the distinct phases of the knowledge process. This paper aims to make a contribution in this area.

This study examines the transformation of labour non-governmental organisations (NGOs) operating in Mainland China since the enactment of the 2017 Overseas NGO Management Law, which aims to regulate foreign concerns functioning outside the direct control of the state. It focuses on the extent to which these organisations have responded to the rapidly changing political and social environment by altering their goals and strategies in support of migrant workers. It also considers the relevance of Western social movement theories (SMTs) to China's grassroots labour movement in the 2020s. 

The research is based on case studies of ten labour NGOs operating in Beijing, Tianjin and Yunnan. It draws upon fifteen semi-structured interviews with the founders, leaders and activists affiliated with those organisations, as well as records and documented information of each of those organisations.

While the power and influence of labour NGOs markedly diminished, most have been able to adapt their goals and the strategies remain sustainable amidst both China's changing political and social climates and the global pandemic. It suggests that conventional SMTs can still offer valuable insights into understanding the development of labour NGOs in China, although they might not fully interpret the specific conditions and challenges faced by these organisations.

This study stands out as one of very few to offer empirical evidence on the inner workings of China's labour NGOs over the last six years. It also contributes to our understanding of social movements in a non-Western context.

The annual sessions of the United Nations Commission on the Status of Women offer many opportunities for feminist social change despite challenges of access and space. Commission sessions focus on producing an outcome document, the Agreed Conclusions, that sets global norms for governmental behavior toward women and girls. Feminist advocates can influence the norms-setting process through written and oral statements, side events, briefings, and direct communications with UN member states. In addition to official meetings that are open to non-governmental organizations with accreditation to the United Nations, a parallel conference of events takes place that is open to all. The parallel conference allows feminist advocates to raise issues such as violence against women, make connections to understand the dynamics of gender inequality, promote feminist language, and learn to use UN tools to advance the well-being of women and girls. In the ferment of discussion and interaction, a global feminist collective consciousness is formed, nurtured, and promulgated. This paper will discuss the feminist origins of the UN Commission on the Status of Women, practices of Commission sessions, and limitations to non-governmental participation in the Commission negotiating process. It will offer suggestions for a more democratic United Nations that opens up sessions to feminist advocates and expands space available for Commission and non-governmental events.

Civil society, as represented by non-governmental organizations (NGOs), is exerting increasing pressure on national governments, multinational corporations, and international institutions. In this chapter we document the evolution of participation by civil society and NGOs in Western Hemisphere economic integration, focusing particularly on the NGO role in three important trade and investment agreements: the U.S.-Canada Free Trade Agreement, the North American Free Trade Agreement, and the Free Trade Area of the Americas process. We find that NGOs are having increasing influence on the trade and investment agreements in the Hemisphere, and are poised to take on a major role in multilateral negotiations and agreements.

The purpose of this study is to present an in-depth examination of stakeholder engagement processes in non-governmental organisations (NGOs) from the perspective of NGO managers to enhance accountability and the effectiveness with which aid services are delivered. Specifically, demand-side (downward) accountability and the implications of an accountability system that is predominantly supply-side (upward) focused are explored.

This study draws on evidence gathered from 25 in-depth interviews with representatives of leading NGOs in Nigeria to explore and uncover the nature of stakeholder engagement and accountability processes in their respective organisations. This study shows prospects for entrenching organisational reform that balances power and influence that benefits the less economically powerful demand side of the stakeholders. A relevant aspect of stakeholder theory was used to frame the analysis.

The study reveals an overlay of a blanket engagement system and a seeming reluctance of NGOs to disclose critical information to the demand-side stakeholders (DSS), and suggests ways to meet sustainability demands and address the militating concerns. A perceived lack of understanding and prospects or outcomes of demand-side accountability are central to this; however, engagement outcomes that account for impact rather than output are explored and reported. The findings suggest that proper accountability involves adequate stakeholder engagement which is a prerequisite and paramount for sustainability.

This study primarily delineates NGO managers’ views on NGO engagement and accountability dynamics. Future research may explore the perspectives of downward stakeholders themselves. The study highlights the concern for NGOs to maintain a defined stakeholder engagement process that resists external forces that may impact on their operations and derail their mission, resulting in duplication of services.

The study shows the implications of donors’ influence on accountability practices which can be improved by re-structuring supply-side stakeholders to significantly include DSS accountability requirements in the key performance indicators of NGOs in developing countries. The authors present a nuanced perspective to aid delivery and access that ensures improved services and more effective, impactful and sustainable aid which is of practical relevance to NGOs and their accountability mechanism.

This study deepens the understanding of the dynamics of stakeholder engagement and accountability processes and shows that the most effective way to deploy aid funds to meet sustainability goals is to draw on the experiences and local knowledge of the DSS. This would require an effective and results-driven dialogue among all the stakeholders involved. The proposed engagement and management framework contribute to theory and practice by fostering multi-stakeholder cooperation, DSS accountability and the advancement of sustainable development

The purpose of this paper is to explore how and why international advocacy NGOs (iaNGOs) use counter accounting as part of their campaigns against oil companies operating in the Niger Delta to reform problematic regulatory systems and make visible corporate practices that exploit governance and accountability gaps in relation to human rights violations and environmental damage.

This arena study draws on different sources of evidence, including interviews with nine iaNGOs representatives involved in campaigns in the Niger Delta. The authors mapped out the history of the conflict in order to locate and make sense of the interviewees’ views on counter accounting, campaigning strategies, accountability and governance gaps as well as their motivations and aspirations for change.

The evidence revealed an inability of vulnerable communities to engage in relevant governance systems, due to unequal power relationships, corporate actions and ineffective governance practices. NGOs used counter accounts as part of their campaigns to change corporate practices, reform governance systems and address power imbalances. Counter accounts made visible problematic actions to those with power over those causing harm, gave voice to indigenous communities and pressured the Nigerian Government to reform their governance processes.

Understanding the intentions, desired outcomes and limitations of NGO’s use of counter accounting could influence human rights accountability and governance reforms in political institutions, public sector organisations, NGOs and corporations, especially in developing countries.

This paper seeks to contribute to accounting research that seeks to protect the wealth and natural endowments of indigenous communities to enhance their life experience.

By interviewing the preparers of counter accounts the authors uncover their reasons as to why they find accounting useful in their campaigns.

This essay draws on my experience in the democratic development of Albania and Kosovo. These leadership insights are shared in the contemporary context of the changes in the past ten years to the international development landscape in the Western Balkans and Central and Eastern Europe. My professional reflections on leading efforts to establish democratic institutions form the basis of these case studies on Albania and Kosovo. Drawing on these reflections (Schon, 1982) can generate a deeper understanding of the leadership practices that facilitated a successful transition, as well as make explicit the implicit practices in leadership that resulted in less than successful efforts.

The analysis of the democratic development challenges in Albania and Kosovo are based on my experience in managing multi-million dollar nation building programs in both countries.

The democratic development of Kosovo and Albania illustrate the challenges that most leaders in governments and civil society face working in transitional societies. It should come as no surprise that their respective roles and goals will come into conflict as local leaders fight to hold onto power, while many Western good governance programs promote sharing of power. This conflict is complicated by the question of to whom the NGOs and international organizations are accountable – their donor or the community they are working in?

The analysis is based on personal experience in developing and implementing nation-building programs in Albania and Kosovo.

The aim of this paper is to contribute to a greater understanding of non-profit organization (NPO) management control systems (MCS) and accountability in organizations providing support service for capacity constrained service users. Specifically, the paper examines the role of MCS and accountability in supporting mission realization in NPOs providing services to people with intellectual disabilities and reflects on this in the context of the COVID-19 pandemic.

The research comprised a case study of four NPOs providing services to people with intellectual disabilities in Ireland conducted prior to the global COVID-19 pandemic. The study probed management's perceptions of stakeholders and examined the manner in which the design and use of MCS and accountability processes supported mission realization.

Service users were regarded as the least powerful stakeholder and consequently the least attended to in terms of MCS and accountability processes. The absence of relational and dialogical accountability with service users is not only central to maintaining this power asymmetry but also poses a threat to mission realization. These deficits can be addressed through the integration and monitoring of internal advocacy activities into MCS and accountability processes, which, on reflection, may also mitigate some of the negative consequences for service users of isolation from external support networks in times of crisis.

This research has opened up an area for enquiry – internal advocacy – heretofore not addressed in the management accounting literature, opening up a novel vein for future research. Such research could further examine the role of internal advocacy, drawing from and adding to the research in other support service domains. A number of objectives and questions might be considered: (1) probing the level of management recognition of the role of direct engagement in advocacy activities in supporting service user agency; (2) identifying with service users and management the nature and attributes of effective advocacy activities and practices; (3) questioning how such advocacy activities and practices might be reflected in MCS; (4) identifying what service user stakeholders regard as effective accountability to them in relation to their needs and objectives; and (5) assessing the impact on service user experience and on NPO mission realization of internal advocacy activities and the monitoring and review thereof through MCS. These suggestions for future research draw attention to aspects of support service delivery that have the potential to be profoundly influential on service outcomes.

A performance management model reflecting the identified need to incorporate internal advocacy mechanisms into organizational management control systems is proposed in an effort to increase accountability of NPOs to their core mission stakeholder – service users. This model may be of value to NPO management as they move from a medical-model of care to a rights-based model for service delivery in care settings.

The paper reflects the importance of listening to the voice of vulnerable service users in NPO care settings and proposes a mechanism for embedding internal advocacy in formal management control systems and accountability processes.

In proposing an “agency” supportive relational and dialogical accountability logic for such organizations, underpinned by “internal advocacy”, this research provides theoretical and practical insights for accountability processes and the design of MCS. The findings contribute empirically, not just to the NPO management and MCS literature but also to understanding the relational interaction of service users with service organizations, and what this means in supporting service user objectives and realization of organizational mission.

Developing economies often lack sufficient state regulation to encourage corporations to engage with environmental sustainability challenges. Environmental NGOs fill this vacuum but this relationship is fraught with challenges, linked to each party’s competing interests. This paper examines how an environmental NGO operating in a developing country manages such challenges.

A longitudinal case study, from 2017–2022, based on semi-structured interviews and documentary analysis, with the main periods of field work in 2017 and 2020.

We unravel nuanced dynamics of accountability within an NGOs collaborative ecosystem. Our findings reveal a web of interlinked obligations and expectations, strategically adopted to reconcile environmental and CSR logics fostering trustworthy partnerships with firms. Despite aiming for transformative change, the NGO made gradual initiatives, to meet the challenges of fostering systemic change in developing nations. Institutional logics of professionalism and development allowed NGO members avoid mission drift and realign upward accountability relations into lateral ones.

The study provides insight into successful NGO-corporate partnerships and illustrates how accountability is negotiated, upheld, and reconceptualized in such collaborations.