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This paper aims to examine corporate volunteering as a form of social responsibility carried out by companies in relationships with non-governmental organizations (NGOs). Applying the value creation concept, the success of such relationships is based on value created between the focal company, its employees engaging in the volunteer work and the collaborating NGO actors representing the beneficiaries of the volunteer work. However, how to meaningfully engage employees and strategically manage company–NGO relationships in corporate volunteering has received less scholarly attention. The study hence asks the question: How is mutual value created in corporate volunteering collaborations between business organizations and NGOs?

Two qualitative case studies of company–NGO relationships involved in corporate volunteer programs for social benefit in Poland and Finland are analyzed.

Corporate volunteering offers value creation opportunities for each of the three actors in the relationships, namely, the company, the NGO and the employees who participate in the volunteer work. Particularly, employment and volunteering relationships appear to be catalysts for the creation of mutual value in the organizational relationship between a company and NGO.

The present study contributes to the current understanding of company–NGO relationships by emphasizing the role of individual employee volunteers in creating relationship-level value. The study adds also to existing research on corporate volunteering by identifying the way value is created in company–NGO relationships within corporate volunteering.

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.

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.

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.

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.

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.

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.

The purpose of this research is to seek to understand and explain the non‐governmental organisation (NGO) and its location in civil society in order to provide a basis for future research work. The paper aims to explore and develop understandings of accountability specifically in the context of the NGO and then extend these insights to the accountability of all organisations.

The paper is framed within a theoretical conception of accountability and is primarily literature‐based. In addition secondary data relating to the issues of concern are collated and synthesised.

The research finds that the essence of accountability lies in the relationships between the organisation and the society and/or stakeholder groups of interest. The nature of this relationship allows us to infer much about the necessary formality and the channels of accountability. In turn, this casts a light upon taken‐for‐granted assumptions in the corporate accountability and reminds us that the essence and basis of success of the corporate world lies in its withdrawal from any form of human relationship and the consequential colonisation and oppression of civil society.

The principal implications relate to: our need to improve the analytical incisiveness of our applications of accountability theory; and the possibility of the accounting literature offering more developed insights to the NGO literature. The primary limitations lie in the paper in being: exploratory of a more developed understanding of accountability; and a novel excursion into the world of the NGO and civil society – neither of which feature greatly in the accounting literature.

These lie in the current political struggles between civil society and capital over appropriate forms of accountability. Corporations continue to avoid allowing themselves to be held accountable whilst civil society organisations are often accountable in many different and informal ways. Ill‐considered calls from capital for more oppressive NGO accountability are typically, therefore, hypocritical and inappropriate.

NGOs are introduced in a detailed and accessible way to the accounting literature. The concept of accountability is further developed by examination of relationships and channels in the context of the NGO and, through Rawls' notion of “closeness”, is further enriched.

To examine the effect of negotiation training and conflict management styles on the relations between third‐party actors involved in international peacekeeping situations, we analyze data from a sample of Dutch military peacekeepers on missions between 1995 and 1999 (N = 850). We predict and find, contrary to the traditional “contact hypothesis” (Allport, 1954), that peacekeepers' contact with Non‐Governmental Organization (NGO) workers was positively associated with conflict between them, and this increased if the peacekeeper possessed an avoiding conflict management style. When sufficiently trained in negotiations, peacekeepers who had intensive contact with NGO personnel and possessed a dominating conflict management style were less likely to become personally involved in conflicts with NGO workers. Implications for conflict management and training are discussed.

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.

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 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.

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.

Internationally, microfinance run by non-governmental organizations (NGOs) is often considered an important approach to meeting the credit demand of rural households, particularly among the poor. However, the perceived competitions with formal financial institutions and concerns about financial risks in the rural economy have impeded the development of microfinance by NGOs in China. Despite these concerns about NGO microfinance, little empirical evidence has been brought to prove them. The purpose of this paper is to provide empirical evidence of the relationship between NGO microfinance and farmers’ demand for formal and informal credit in rural China.

The study is based on a household longitudinal data set consisting of 749 households from 40 microfinance villages in rural China. This study draws evidence from China's largest NGO microfinance. Out of the five county branches where China Foundation for Poverty Alleviation has launched institutionalized microfinance since 2006, the authors selected two of them. A random sampling approach was applied in surveying villages and households. In an effort to create impact assessments, the authors surveyed the detailed information on household characteristics and credit access during the period 2006-2009. A panel data is thus structured for the analysis.

The authors found that the demand for credit in rural China is immense and rising, as formal financial institutions have gradually moved away from less developed regions in rural areas. In its place, informal lending has become a primary source of credit for the poor. However, where NGO microfinance has become available, both formal and informal credit has slowed down. The development and expansion of NGO microfinance did stand up as a substitution for institutional lenders and informal financial networks.

The findings have profound policy implications. First, since the development of NGO microfinance fill the demand for credit in rural China and poses low financial risk, the intellectual bias against NGO microfinance is unwarranted. In particular, the regulations that hamper the development of NGO microfinance should be corrected. Second, informal networks do not appear to be costless. Where NGO microfinance can substitute for them, it can mitigate the financial stresses related to the informal credit market.

The purpose of this paper is to explore how blockchain and triple-entry accounting technologies may improve non-governmental organisation (NGO) accountability by amplifying the social and economic outcomes of aid. It also provides a critique of these technologies from an accountability perspective.

An in-depth case study of a large NGO, relying on semi-structured interviews, document analysis and non-participant observation, provides an understanding of current issues in existing NGO accountability and reporting systems. A novel case-conceptual critical analysis is then used to explore how blockchain and triple-entry accounting systems may potentially address some of the challenges identified with NGO accountability.

An empirical case study outlines the current processes which discharge accountability to a range of stakeholders, emphasising how “upward” accountability is privileged over other forms. This provides a foundation to illustrate how new technology can improve upward accountability to donors by enabling more efficient, accurate and auditable record-keeping and reporting, creating space for an NGO to focus on horizontal accountability to partner organisations and downward accountability to beneficiaries. Greater accountability exposes NGOs to diverse views from partner organisations and beneficiaries, potentially enhancing opportunities for learning and growth, i.e. greater impact. However, blockchain and triple-entry accounting can also create “over-accounting” and further entrench the power of upward stakeholders, such as donors, if not implemented carefully.

A novel case-conceptual critical analysis furnishes new insights into how existing NGO accountability systems can be improved with technology. Despite the growing excitement about the possibilities of blockchain and triple-entry accounting systems, this paper offers a critical reflection on the limitations of these technologies and suggests avenues for future research.

Examples of how blockchain and triple-entry accounting systems can be integrated into NGO systems are presented. This research also raises the importance of creating a strong nexus between humans and technology, which ensures that “socialising” forms of accountability that empower vulnerable stakeholders, are embedded into international aid.

This research provides insight into present challenges with NGO accountability, using empirical evidence, furnishing potential solutions using novel blockchain and triple-entry accounting systems. Greater accountability to partner organisations and beneficiaries is important, as it potentially enables NGOs to learn how to be more impactful. Therefore, this paper introduces rich, contextually embedded perspectives on how NGO managers can exploit such technologies to enhance accountability and impact.

The purpose of this paper is to examine key factors affecting the economic involvement of women in Bangladesh and women’s involvement with non-governmental organisations (NGOs) particularly in microcredit operating in that country.

The study uses nationally representative data set. Quantitative analysis was utilised to explore data contained in the Bangladesh Demographic and Health Surveys 2007 and 2011.

The findings indicate that age, marital status, number of children living in the household, place of residence, geographical location, education, partner’s education and the wealth index are important factors in enabling women’s involvement in economic activities. In other words, the key findings emerged from the study are first, the low level of women’s economic activities in Bangladesh with a majority involved in farming, agriculture and poultry; second, those women involved in the labour market generally tended to come from poor backgrounds, have very little education, live in the Northwest geographical region and have a large family living in the same house; and finally, age, currently married, having a higher number of children, living in rural areas, from the Northwest region with almost no education and belonging to the poor wealth index quintile are found to be associated more with NGO activities in Bangladesh.

The findings indicate there are potential barriers that are preventing Bangladeshi women from engaging in the labour market that could reinforce the case for reshaping the government’s labour policies. The study reveals that the recent economic crisis has no significant impact on the women labour force participation as well their involvement in NGO activities in Bangladesh. It is generally understood that enhancing women’s economic participation and NGO activities has a positive impact at family, community and country levels. The study concludes that investing in women, particularly in creating employment opportunities including NGO sectors can help the country as a safeguard even during the economic crisis. It is anticipated that the findings will help policy-makers in enhancing female labour force participation as well as encouraging them to engage in NGO activities in Bangladesh.

The research paper is original in terms of conceptual framework, research design and statistical analysis.

The purpose of this paper is to set out key issues in the academic study of non‐governmental organisation (NGO) accountability, and to introduce papers appearing in this special issue on NGO accountability.

This is a discussion paper exploring key issues theoretically.

The paper finds that there are many aspects of NGO accountability which should be explored in greater depth in future studies. Several other issues have been examined in the papers in this special issue of Accounting, Auditing & Accountability Journal.

There is a possibility that the issues explored in this paper, and the other papers in this special issue, will lead to a considerable growth in academic studies in this area.

The paper is a contribution to the growing debate on NGO accountability.

The paper sets an agenda for research into NGO accountability.

Literature has widely studied the financial accountability pressures on NGOs but rarely analysed how NGOs respond to them. This paper studies one large humanitarian NGO to address this question. It investigates the NGO's responses to understand the extent to which NGOs are able to regain control over their own work and turn the frames of evaluation and accountability to their own advantage.

This article draws on a case study of one of the largest French humanitarian NGOs. Interviews and observation (both participant and non-participant) were conducted in the financial department of the NGO. These data are supplemented with field-level contextual interviews.

In the NGO studied, institutional pressure is largely mediated by compliance audits. The paper thus traces the consequences of compliance audits for the NGO's central finance teams and describes how they respond. The findings detail three responses to evaluation. First, to respond to the burden of evaluation, the organisation makes itself auditable and develops preparedness. Second, to respond to the anxiety of evaluation, the organisation engages in a process of purification and succumbs to the allure of the single figure. Third, building on its newly acquired auditability and purity, the organisation performs itself as a “corporatised NGO”. Together, these three responses constitute the NGO as an “entrepreneur” competing for eligibility, and financial literacy and managerialism become crucial to respond to pressure from institutional funders.

This paper extends the understanding of organisational responses to evaluation. The authors show the influence of evaluation systems on NGOs, but also how NGOs can react to regain control over their work and turn the frames of evaluation and accountability to their own advantage. However, despite several decades of calls for broader conceptions of NGO accountability, the case NGO prefers to promote a very narrow view of its performance, based solely on accounting compliance. It takes some pride in its ability to comply with funders' and auditors' demands. Turning a simple matter of compliance into a display of good performance, it builds a strategy and competitive advantage on its ability to respond competently to evaluation.