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Article
Publication date: 18 June 2021

Vien Chu and Belinda Luke

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…

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.

Details

Journal of Accounting & Organizational Change, vol. 18 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 10 May 2019

Miranti Kartika Dewi, Melina Manochin and Ataur Belal

The purpose of this paper is to examine the role of volunteers and its impact on related accountability practices towards beneficiaries by a large humanitarian non-governmental…

5254

Abstract

Purpose

The purpose of this paper is to examine the role of volunteers and its impact on related accountability practices towards beneficiaries by a large humanitarian non-governmental organisation (NGO) in Indonesia.

Design/methodology/approach

The authors adopted a qualitative case study design. The empirical evidence comes from rich fieldwork carried out in an Indonesian NGO. The authors collected the evidence mainly via 46 interviews and five focus groups.

Findings

The authors found that the case NGO drew heavily on the social and cultural capitals of volunteers in the process of serving its beneficiaries, which, in turn, facilitated the enhancement of its accountability to the beneficiaries. The authors also found that volunteers play a bridging role to reduce the distance between NGOs and beneficiaries.

Research limitations/implications

For NGO managers, this study provides necessary empirical evidence on the positive role played by the volunteers in the development and operationalisation of accountability to the beneficiaries. In the authors’ case, beneficiary accountability is enhanced by the social conduct and practices performed by the NGO’s numerous volunteers. Beneficiary accountability is of significant concern to the policy makers too. This study shows that volunteers and NGO can work in a reciprocal relationship where social and cultural capital can be mobilised to each other’s advantage. To facilitate beneficiary accountability, NGOs can draw on the socio-cultural capitals held by the volunteers who appear to share the same norms and expectations with the beneficiaries. This process can also lead to the building of social and cultural capital by the volunteers themselves as they achieve great satisfaction and gain valuable experience in this process that could lead to greater satisfaction in their spiritual and material lives.

Originality/value

The authors extend the previous literature on beneficiary accountability by highlighting the under-researched role of volunteers in such accountability practices. In this paper, the authors first discuss the facilitating role of volunteers in enhancing NGOs’ accountability towards beneficiaries. Then, this is illustrated empirically. In addition, the authors argue that although Bourdieusian concepts like field and capital have been widely used in the analysis of various organisational practices the concept of habitus received limited attention particularly from the context of developing countries. The authors undertake an examination of the habitus of volunteers in the Indonesian case organisation and explore their linkages with the field and associated capitals.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Case study
Publication date: 15 June 2021

Alexandra Spiliakos and Shubhalaxmi Taywade

This case study is intended for an MBA level audience; however, it can be used for upper-level college students as well.

Abstract

Study Level/Applicability

This case study is intended for an MBA level audience; however, it can be used for upper-level college students as well.

Subject Area

This case's main subject areas include the following: organizational strategy, NGO strategic management, strategy and management during pandemic and women entrepreneurs or women-led business.

Case Overview

This case is about the organizational strategy of the Veronica Robles Cultural Center, an NGO, during the COVID-19 pandemic. The central challenge of this case study is about decision-making for a sustainable future, given limited resources, and thus a great urgency to plan conservatively. The central protagonist of the case is Veronica Robles herself. Veronica is an entrepreneur in both her personal career as a performing and teaching artist as well as the founder and creator of many programs to help spread culture and unite communities, including the Veronica Robles Cultural Center.

Expected learning outcomes

Students will learn about entrepreneurial strategy, NGO creation and management, strategy to create social value and organizational management during time of pandemic or widespread crisis.

Social Implications

This case is focused on creating social value through the analysis of a woman-founded and managed NGO. While managing the NGO's strategy through the COVID-19 pandemic of 2020, operations must proceed with the utmost level of sustainability. With a focus on the well-being of the community, Veronica Robles Cultural Center (VROCC) needs to find a way to remain relevant in the short term while building out a sustainable organizational structure to succeed in the long term.

Subject code

CSS 11: Strategy

Supplementary Materials

Teaching Notes are available for educators only.

Details

The Case For Women, vol. no.
Type: Case Study
ISSN: 2732-4443

Keywords

Article
Publication date: 8 February 2008

Andre Nijhof, Theo de Bruijn and Hakan Honders

The purpose of this paper is to conceptualise the extent to which partnerships with non‐governmental organisations (NGOs) are a necessity for successful efforts of businesses in…

8825

Abstract

Purpose

The purpose of this paper is to conceptualise the extent to which partnerships with non‐governmental organisations (NGOs) are a necessity for successful efforts of businesses in the area of corporate social responsibility (CSR).

Design/methodology/approach

The main findings are based on an analysis of existing literature on NGO typologies and strategies for CSR and illustrated with examples from the Dutch National Research Program on CSR.

Findings

Based on three different strategies towards CSR, the suggestion is that NGOs tend to become involved in partnerships with companies that have an interest in postponing concrete results, while partnerships with companies that have the potential for the biggest contribution to the ambitions of NGOs have the highest risk of diminishing NGO‐legitimacy.

Research limitations/implications

This is a conceptual paper. Suggestions are given to test the hypotheses put forward as well as the actual results associated with each of the strategies towards corporate social responsibility.

Practical implications

Whatever strategy a company opts for, managers should be aware that every strategy has a reverse side. Being aware of the weak spots of one's own strategy is important to anticipate claims associated with one of the other strategies.

Originality/value

Theory in the field of CSR emphasises the necessity to involve NGOs in embedding social issues in the strategies and day‐to‐day operations of organisations. This paper proves that this emphasis is not always justified and presents arguments when certain forms of NGO involvement are required.

Details

Management Decision, vol. 46 no. 1
Type: Research Article
ISSN: 0025-1747

Keywords

Book part
Publication date: 18 April 2022

Luiz Henrique de Lacerda Sanglard, Ana Lucia Fontes de Souza Vasconcelos, Liliane Cristina Segura and Rute Abreu

This research discusses the financial perspective of Non-governmental Organizations (NGOs), in general, and identifies the level of dependency and diversification of revenues, in…

Abstract

This research discusses the financial perspective of Non-governmental Organizations (NGOs), in general, and identifies the level of dependency and diversification of revenues, in particular. The Herfindahl–Hirschman Index (HHI) was used as an indicator for calculating the concentration of the income for each NGO. The main sources of income reported were donations, government grants, financial income, service provision, sales and other incomes. The sample of case studies analyzed are Centre for Advanced Studies of Social and Environmental Promotion (CASSEP), Federation of Bodies for Social and Educational Assistance (FBSEA), Ecological Research Institute (ERI) and Amazon Environmental Research Institute (AERI). These organizations have been used as case studies (Yin, 2019) because they received resources from the Amazon Fund in Brazil for at least one year during the research period of 2014–2018. The composition of the revenue for this period was analyzed according to the Procedures Manual for the Third Sector published by the Federal Accounting Council of the Brazilian Accounting Foundation (FAC-BAF) and by the Association of Attorneys and Promoters of Justice of Foundations and Organizations of Social Interest from Brazil. These NGOs had low revenue diversification in the research period, so there was a high dependence on resources from international organizations, predominantly from countries in Europe. The joint analysis of the two main revenue sources – government grants and grants – substantially raises the level of dependency. As results of the empirical analysis, it can be seen that CASSEP had the highest revenue collection in the research period. This NGO maintained a high dependence and concentration of resources in all years analyzed, which points to the need of revenue diversification. This research concludes with comments on instances of competition to receive resources between NGO, which lead to an inefficient allocation of resources to all NGO. Also, it discusses the effects of COVID-19 on revenues of the NGO analyzed, as well as the recent corruption scandals in Brazil, but it is only one research that demands more study to be generalized.

Details

The Equal Pillars of Sustainability
Type: Book
ISBN: 978-1-80382-066-8

Keywords

Article
Publication date: 1 March 2015

Saba Senses-Ozyurt

This study evaluates the effects of political institutional environment and management culture on the performance of nongovernmental/nonprofit organizations (NGOs/NPOs). Through…

Abstract

This study evaluates the effects of political institutional environment and management culture on the performance of nongovernmental/nonprofit organizations (NGOs/NPOs). Through narrative analysis of in-depth interviews conducted with the founders and directors of six Muslim womenʼs organizations (MWOs) in the United States and the Netherlands, the paper explores how these organizationsʼ relationship with the state, and the ethnic resources and management culture affect their performance. The findings indicate that when performance is evaluated as goal attainment, MWOs perform satisfactorily. However, when performance is assessed using financial sustainability or social image dimensions the results were mixed. Overall, the findings confirm that political institutional environment has significant impact on NGO/NPO performance, and that ethnic culture play a role in how MWOs are managed.

Details

International Journal of Organization Theory & Behavior, vol. 18 no. 3
Type: Research Article
ISSN: 1093-4537

Article
Publication date: 14 September 2015

Joseph Adeniran Adedeji and Joseph Akinlabi Fadamiro

The poor outdoor quality of highly populated third-world cities is a consequence of the misuse of public open spaces as refuse dumps and for informal trading activities. This…

Abstract

Purpose

The poor outdoor quality of highly populated third-world cities is a consequence of the misuse of public open spaces as refuse dumps and for informal trading activities. This describes the situation of Lagos metropolis before the present political will that has infused great landscaping transition into the cityscape. However, the challenges of maintenance are germane to the sustainability of these landscape products. The purpose of this paper is to assess the quality and characteristics of the landscapes that have undergone transition and to formulate a framework for maintenance strategies.

Design/methodology/approach

The study objectively evaluates the physical qualities of 22 randomly selected sites that have undergone transition through on-site assessment and photographic recording. The management regimes were subjectively studied to appraise the level of their effectiveness and to guide future strategies. This was carried out by collecting the opinions of 130 selected government officials in charge of maintaining the spaces with the aid an interview guide.

Findings

Analyses of the data revealed rich values of the landscapes and management strategies in favour of a public-private partnership. It recommends public open space transformation for recreational activities in cities as a vital means of enhancing urban living and city outlooks.

Practical implications

The study concludes with formulation of sustainable management framework for the landscapes and argues in its favour. It thus has policy implications on the maintenance of urban open spaces that have undergone transition in Lagos and Nigeria at large.

Originality/value

The study was carried out in May 2011. Its significance lies in its capacity of enhancing the quality of urban open spaces through appropriate policy formulation of management regimes.

Details

Management of Environmental Quality: An International Journal, vol. 26 no. 6
Type: Research Article
ISSN: 1477-7835

Keywords

Article
Publication date: 15 August 2023

Ao Zhou and Stephen B. Blumenfeld

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…

Abstract

Purpose

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. 

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Employee Relations: The International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0142-5455

Keywords

Article
Publication date: 15 June 2015

Irina Frolova and Inga Lapina

This paper aims to analyse the case of a non-governmental organization (NGO) and the possibilities of implementing corporate social responsibility (CSR) strategy and principles in…

1829

Abstract

Purpose

This paper aims to analyse the case of a non-governmental organization (NGO) and the possibilities of implementing corporate social responsibility (CSR) strategy and principles in an organizational quality management system (QMS) to reduce the rate of staff turnover and improve the overall excellence of the organization. QMS provides a framework for implementing CSR policy, strategy, activities and culture at all management levels of organization, creating a basis for establishing a sustainable development policy and providing overall employee and management commitment and continuous improvement of the system.

Design/methodology/approach

Several research methods, such as literature review, logical and comparative analysis, in-depth interviews, Ishikawa diagram method and organization performance assessment via M. Baldrige excellence criteria, were applied in this research.

Findings

The authors came to the conclusion that implementing employee-related CSR activities in an organizational QMS in a long-term period can reduce employee turnover, increase loyalty and commitment and improve the overall process performance in an NGO. The QMS framework allows maintaining, monitoring and evaluating continuous effect and execution of CSR principles, and including CSR strategies in organizational policy.

Research limitations/implications

The research is restricted due to the fact that the authors cannot disclose the name of the analysed NGO because of ethical and confidentiality considerations.

Originality/value

The paper presents an encompassing approach of integration of CSR principles in quality management principles for reducing staff turnover, completing a case study of an NGO.

Details

International Journal of Quality and Service Sciences, vol. 7 no. 2/3
Type: Research Article
ISSN: 1756-669X

Keywords

Article
Publication date: 14 June 2022

Alpa Dhanani and Denis Kennedy

This paper explores the communication of legitimacy in the annual reports of non-governmental organizations (NGOs), focusing specifically on the function of images. The visual…

Abstract

Purpose

This paper explores the communication of legitimacy in the annual reports of non-governmental organizations (NGOs), focusing specifically on the function of images. The visual mode of discourse and meaning construction has to date only scarcely been explored in legitimacy research, especially in the NGO context.

Design/methodology/approach

Distinguishing between normative, regulatory, cognitive and outcome legitimacy, the paper inquires into the kinds of legitimacy that NGOs communicate to their constituents and the claims that predominate. Turning to research on impression management, the paper explores whether and how organizations use images as symbolic mechanisms of legitimacy. Finally, the paper considers the socio-cultural implications of these legitimation strategies for beneficiary groups, donor communities and the organizations themselves.

Findings

A qualitative content analysis of images in the reports of the eight influential members of the US-based Global Emergency Response Coalition confirms the widespread presence of legitimacy claims in NGO visual communications, with normative (especially need) and output (especially implementation) categories predominating. However, these practices are potentially contradictory; measures to increase legitimacy to and of donors result in forms of beneficiary exclusion and reduction. Strategies of impression management, namely self-promotion, ingratiation and exemplification, appear to shape these NGO representative logics.

Originality/value

The results of this study extend prior research into legitimacy, legitimation and impression management in and beyond the non-governmental sector by differentiating among categories of legitimacy and incorporating images as the object of analysis. In this capacity, they also support and augment the emerging literature on imagery use in NGO annual reports.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

1 – 10 of over 8000