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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

This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental organisation (NGO) accounting and accountability as a “case study” against which the notion of the audit society is put to the test.

A qualitative meta-synthesis of the accounting literature is used to analyse how NGOs have responded to audit society pressures – most notably funder pressures to adopt formalised accountability mechanisms. The different responses of NGOs to funder accountability demands are analysed using Christine Oliver’s (1991) typology of strategic responses to institutional processes.

This review of the accounting literature unveils that NGOs can adopt a range of strategic responses to funder accountability pressures that vary from passive conformity to proactive manipulation. The findings confirm that NGOs often perceive acquiescence to funder accountability demands as necessary to ensure organisational survival. Yet, the author also found that NGO resistance to funder accountability pressures is more common than previously assumed. Five dominant forms of “accountability resistances” emerged from the analysis: evading accountability, disguising accountability, shielding accountability, negotiating accountability and shaping accountability.

By conducting a qualitative meta-synthesis of the accounting literature, the author was able to integrate the findings of prior research on NGO resistance to funder accountability demands, guide future research and extend Michael Power’s (1997) work by developing a more nuanced understanding of how organisations respond to external accountability pressures.

The main objective of this article is to explore the discourses on social inequality in the annual reports of Bangladeshi NGOs.

To fulfil this objective, a discourse analysis was conducted on the latest annual reports of ten renowned NGOs in Bangladesh. The findings were interpreted from the impression management perspective.

It was found that the NGOs of Bangladesh are highlighting several social inequality issues such as poverty, gender inequality, inequality related to getting healthcare, legal and education facilities, etc. in their annual reports. Several impression management tactics were applied in the narratives of the annual reports. The NGOs portrayed themselves as “problem solvers” who are the saviors of distressed people.

This study will facilitate improving the understanding of NGO communication. Policymakers will be able to understand the disclosures of NGOs and consider the necessity to provide guidance that may lead to better information dissemination through reports.

This study will contribute to the limited literature on NGO disclosures from the context of developing economies. In the context of NGO, this research is methodologically novel as it applies discourse analysis and interprets the findings through the lens of impression management.

This study investigates non-government organisations' (NGO) current accounting and reporting practices in a developing economy context (Mauritius) and argues the case for reforms to enhance their transparency and accountability.

A content analysis of a sample of NGO annual returns was carried out followed by interviews with NGO officers and actors on the state of accounting and reporting practices in Mauritius. The authors analyse the data from a public accountability perspective.

The content analysis revealed poor accounting and reporting practices by Mauritian NGOs. Based on interview insights, the authors find that these poor practices arise due a lack of (1) NGO-specific accounting standards, (2) engagement with narrative reporting, (3) properly trained NGO officers and (4) proper monitoring and control. Some of the interviewees expressed their support for introducing online filing systems and accounting requirements that are commensurate with NGO size, improving regulatory oversight, while ensuring that NGO accounts are made available to the public.

While there are many calls for better NGO accountability and transparency in developing economies, little is known about the state of accounting and reporting mechanisms (and regulatory framework thereof) that could provide the basis for relevant reforms towards enhancing accountability. Considering the opacity of NGO information in Mauritius and recent concerns about money laundering practices and the perceived ineffectiveness of regulatory oversight, this first national assessment of accounting and reporting practices sheds light on current challenges and formulates locally appropriate recommendations for the sector.

This paper aims to empirically investigate competition within the non-governmental organization (NGO) sector, and presents some strategic approaches to managing it. Porter’s five forces (1980) model was used as a theoretical framework to understand and quantify competition in the NGO sector, as well as to explore the differences between NGOs’ budget sizes. Traditional strategic management often fails to meet NGOs’ needs. While economization is prevalent within the NGO sector, little is known about how NGOs address competition.

An online global survey was conducted between November 2010 and May 2011. Data were collected from 1,211 NGOs that either function as consultants or work in association with the United Nations (UN). The key informants were leaders and executive managers of NGOs. The respondents’ fields of work varied from international advocacy and development (38 per cent), education and research (14 per cent), community and neighborhood (8 per cent), health (8 per cent), environment (8 per cent) and social services (7 per cent) to civil liberty (6 per cent), labor (6 per cent), culture (3 per cent), philanthropy (2 per cent) and religion (1 per cent).

The findings suggest that the NGO sector is becoming increasingly competitive. However, the data suggest that the lower and upper budget classes have different priorities and perceptions. Small NGOs (with budgets <USD250,000 and especially <USD10,000) compete more aggressively for funding, as they have less bargaining power over donors and large foundations, and face stronger competition from social entrepreneurship. This results in income reductions. Large NGOs (with budgets >USD250,000 USD and especially >USD1 million) experience increased pressure for accountability.

This research is aimed at a wide range of NGOs. The findings are based on an empirical and open survey that was held among NGOs in association with the UN. Future research should survey NGOs that are not associated with the UN to generalize the results. This may lead to contradictory or more varied results.

The findings can help NGOs adapt their strategy to cope more effectively with increasing competition in the sector. Large NGOs seem to prioritize fundraising measures and their positioning (uniqueness) through specialized knowledge. Small NGOs, on the other hand, seem to consider sharing resources, co-operation with other NGOs and co-operation with the private sector slightly more important. To enhance their competitive position, small NGOs are advised to improve their potential by concentrating on developing specific skills that are hard to imitate and to improve their fundraising measures. Finally, large NGOs could benefit from pooling their resources and collaborating with other NGOs and private organizations.

NGOs have to pursue their missions under increasing competitive pressure. This paper comprehensively assesses competition, analyzes the various facets thereof and tests these aspects’ relevance to NGOs. It furthermore proposes strategies that are more appropriate for NGOs of different sizes to cope with this competition.

The purpose of this paper is to deepen and advance the understanding of the construction of accountability within the relationship between government funders and development non-governmental organisations (NGOs).

The paper presents a case study examining the process through which an influential Dutch development NGO, Oxfam Novib, constructed its own accountability while simultaneously seeking to influence shifts in government funder accountability requirements. It enrols a combination of comprehensive archival data on the Dutch government’s financing scheme for NGOs from 1965 to 2012 and in-depth interviews with Oxfam Novib managers and Dutch government officials. The co-evolution in accountability within Oxfam Novib and the government funding scheme is conceptualised using the notions of imposed, felt and adaptive accountability

The case unveils the dynamics through which accountability within a major government funding scheme for NGOs was co-constructed by Oxfam Novib and the Dutch government’s development aid department. In particular, it reveals how this process was influenced by an internal evolution in Oxfam Novib’s organisational approach to accountability and an institutional context characterised by consensus-based economic and social policy making. The case also unveils the process through which Oxfam Novib’s influence declined as more demanding, narrowly focused government accountability requirements emerged in a setting that was increasingly critical of NGOs.

The paper presents a rare example of a context where development NGOs have proactively sought and secured influence over the accountability demands of a key donor. It is unique in combining consideration of the internal evolution of accountability within an individual NGO (conceptualised as an evolution from felt to adaptive accountability) with a progression in the form of accountability required by governmental funders. The paper unveils the conditions under which NGO-preferred conceptions of accountability may gain (and lose) influence among key funders.

The purpose of this paper is to examine the role of non-governmental organizations (NGOs) in home-stay arrangements in Ghana’s cultural city, Kumasi, and further assess NGO intermediation of home-stay from home-stay operators’ and international volunteer tourists’ perspectives.

A mixture of quantitative and qualitative approaches is used to target three main stakeholders of volunteer tourism including international volunteer tourists, home-stay operators, and local NGOs.

There are seven major roles played by volunteer NGOs in the home-stay arrangement. However, from operators’ perspective, NGOs may hinder the economic viability of home-stay through inadequate/low payment.

The study highlights the unexplored brokerage role of NGOs in volunteer tourism in home-stay intermediation and its implications for sustainable tourism.

The purpose of this paper is to find the challenges confronted by NGOs in the implementation of the active labour market policies of Finland and Sweden, and how the challenges could be overcome.

This is a qualitative empirical case study where two NGOs were selected in Finland and one NGO was selected in Sweden for the data collection. The two selected NGOs in Finland were Jyväskylän Katulähetys in the City of Jyväskylä and Pirkanmaan Sininauha in the City of Tampere. Meanwhile, the one selected NGO in Sweden was Stockholm’s Stadsmission in the City of Stockholm. Primary data for this study were collected through interviews with two senior executives of the selected NGOs in Finland and Sweden. Secondary data were collected through the websites of the selected NGOs in Finland and Sweden, the organizational records, books, published and unpublished research and from internet websites. The data were analyzed through qualitative content and thematic analyses.

The findings revealed that the selected NGOs in Finland and Sweden were confronted with four main challenges in their work, namely: funding challenge because the NGOs did not have sufficient funds to carry out their activities effectively; credibility challenge mainly by the NGO in Sweden because Sweden is a very secular country where there is political resistance for public money being given to faith-based organizations in the country; workforce recruitment challenge because the NGOs have to employ specifically long-term unemployed people from disadvantaged groups in the case of the NGOs in Finland, and because whenever they have to compete with other stakeholders for a bid to win a project funded by the city council, the city council often demands that about 80 per cent of their staff need to have a social work qualification in the case of the NGOs in Sweden; and competition challenge because of competition with other stakeholders to win bids from the city council in the case of the NGOs in Sweden. On the other hand, the findings revealed that these challenges could be overcome if the Government of Finland and Sweden provide the NGOs with sufficient funds for them to carry out their activities.

The limitations of this study are that this is a case study focused only on two NGOs in Finland and one NGO in Sweden. Thus, in order to generalize the findings to include the whole country, it is recommended that a more representative number of NGOs be studied in future studies. This study also focused only on NGOs with a religious background in Finland and Sweden. Future studies could include NGOs with a non-religious background.

The practical implication of this study is that the study may be useful to policy makers in the development of policies for NGOs involved in the area of social service provision.

The social implication is that this study may contribute in making NGOs to become more effective in their work in the society.

This study is original in that it is an empirical research.

Owing to the nature of their funding, hardly any NGO projects in Afghanistan have been long term or geared to the future development of the country. “Donor fatigue” and the fact that much of the previous aid was politically motivated, has led NGOs to begin to question the value of their existing work and to consider whether and how they might do more to promote peace and longterm reconstruction and development. In an attempt to address some of the questions, the Norwegian Church Aid, the Norwegian Refugee Council and Oxfam jointly supported the organization of a workshop aimed at exploring the role of NGOs in peace building. Based on the findings of that workshop, as well as on A. Strand′s five years of field experience.

The growing trend towards closing the political space for civil society in authoritarian regimes has primarily targeted NGOs focused on rights-based advocacy. Drawing on a study of disability NGOs in Russia, this paper seeks to contribute to a better understanding of the advocacy options that nonprofit organizations have even in repressive political contexts. The authors first review the extant literature to identify common actors, types and tactics and then trace what types of advocacy Russian NGOs are engaged in and what tactics they are able to utilize.

The empirical part of this paper is based on 20 interviews conducted among active participants in disability NGOs in Moscow, St. Petersburg, Perm and Nizhniy Novgorod. Despite not being a representative sample of organizations, the selection of cities and organizations was intended to reflect spatial and structural factors of the field.

The authors find that NGOs are able to pursue a broad range of advocacy activities despite a generally restrictive legal environment for civil society.

Research on advocacy in authoritarian countries is often focused on NGOs that are primarily engaged in these activities. This has overshadowed the considerable leeway that nonprofit service providers have to engage in advocacy.

Service-providing NGOs should not forsake advocacy activities, even in authoritarian contexts, but can find access points in the political system and should seek to utilize their voice on behalf of their clients.

Despite general restrictions, NGOs can still find ways to successfully secure social rights, justice and solidarity, provided they accept the supremacy of the state in social policy and appeal to the state's responsibility for the welfare of its citizens without directly questioning the overall status quo too heavily.

We develop a broad framework for various advocacy forms and activities and apply it to nonprofit service providers.