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1 – 10 of over 6000Esi Akyere Mensah, Elizabeth Agyeiwaah and Alexandru O. Dimache
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
The study highlights the unexplored brokerage role of NGOs in volunteer tourism in home-stay intermediation and its implications for sustainable tourism.
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Jennifer L. Roberts and Mary M. Chittooran
There has been an increase in the number of non-government organization (NGO) schools in India’s disadvantaged communities. Since these schools often serve the most marginalized…
Abstract
Purpose
There has been an increase in the number of non-government organization (NGO) schools in India’s disadvantaged communities. Since these schools often serve the most marginalized populations, it is important to understand their role in addressing educational inequities. The purpose of this paper is to examine the role of an NGO school in Uttar Pradesh, India in improving girls’ education.
Design/methodology/approach
A case study methodology was utilized to identify barriers to girls’ education and ways in which the NGO school is working to minimize educational inequities.
Findings
The barriers to girls’ education in this study are traditional values, lack of economic opportunities, and safety concerns. The school works to minimize these inequities by providing a rigorous curriculum, teaching the students how to be good citizens, improving school facilities, and providing free school supplies. Implications – it is through better understanding the role of the NGO sector that a more complete understanding of the status of girls’ education will develop.
Originality/value
This paper contributes to the literature on girls’ education, but expands the conversation to include NGO schools.
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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.
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Rob Gray, Jan Bebbington and David Collison
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Practical implications
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.
Originality/value
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.
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Jose Miguel Lorente-Ayala, Natalia Vila-Lopez and Ines Kuster-Boluda
The rise of non-governmental organisations (NGOs) during the last decades has made the volunteer a key element. Motivation and satisfaction have been indicated as predictive…
Abstract
Purpose
The rise of non-governmental organisations (NGOs) during the last decades has made the volunteer a key element. Motivation and satisfaction have been indicated as predictive indices of their retention. The purpose of this paper is twofold. On the one hand, it seeks to better understand the motivations of the volunteers, addressing the effects of such motivations. On the other hand, it analyses whether the intensity of such antecedents and effects differs depending on the type of NGO with which they work: generalist vs specialist.
Design/methodology/approach
A study with 847 volunteers from different types of NGOs was done using structural modelling methodology and multi-sample analysis.
Findings
The type of NGO moderates the relationship between the satisfaction of the volunteer and the intention to recommend.
Practical implications
Given that in specialist NGOs the impact of satisfaction on the intention to recommend is significantly stronger than in generalist NGOs, making sure that volunteers are satisfied becomes a priority in this type of NGO. In this regard, satisfaction studies among volunteers could be conducted periodically to detect crisis situations and implement improvement actions to recover satisfaction in the occupied position.
Originality/value
First, to date, the motivations of the volunteer have been investigated from different disciplines, the self-determination theory (SDT) being an important motivational theory widely used in areas such as social, education and sports psychology. However, there is little research from a marketing approach to understand the background of the motivations of volunteers under this conceptual framework provided by the SDT. Second, there is also a scarcity of literature linking the motivations of a volunteer with the emotions they may feel, ultimately achieving consolidated lasting links with the NGO in which they are integrated. Third, most research on volunteering to date has focused on differentiating volunteers from non-volunteers and understanding the reasons for volunteering. However, the presence of studies on the differences in the motivation of the same according to the type of NGO with which they collaborate has been scarce.
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Brendan O'Dwyer and Roel Boomsma
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…
Abstract
Purpose
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).
Design/methodology/approach
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
Findings
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.
Originality/value
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.
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Natalie Coers, Nicole Stedman, Grady Roberts, Allen Wysocki and Hannah Carter
The purpose of this study was to explore the phenomenon of leadership development as experienced by non-government organization (NGO) executive leaders in international…
Abstract
The purpose of this study was to explore the phenomenon of leadership development as experienced by non-government organization (NGO) executive leaders in international agricultural development. Data were collected from twelve executive NGO leaders through in-depth interviews to understand the textural and structural essences of the participants’ lived experiences of leadership development. Findings indicated the integral role of mentoring in leadership development prior to obtaining an executive leadership role and supported the conceptual model inclusive of mentoring as a mediating factor of efficacious leadership development. The study provided implications and future research recommendations for executive leaders in international agricultural development, as well as for leadership educators and practitioners.
Neeveditah Pariag-Maraye, Teerooven Soobaroyen, Oren Mooneeapen and Oorvashi Panchoo
This study investigates non-government organisations' (NGO) current accounting and reporting practices in a developing economy context (Mauritius) and argues the case for reforms…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Jeffrey Unerman and Brendan O'Dwyer
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…
Abstract
Purpose
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.
Design/methodology/approach
This is a discussion paper exploring key issues theoretically.
Findings
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.
Research limitations/implications
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.
Practical implications
The paper is a contribution to the growing debate on NGO accountability.
Originality/value
The paper sets an agenda for research into NGO accountability.
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Darek Gondor and Hideka Morimoto
Drawing on original and published research this paper seeks to examine the current situation of eco‐labelling in Japan, and the possible roles of two connected non‐governmental…
Abstract
Purpose
Drawing on original and published research this paper seeks to examine the current situation of eco‐labelling in Japan, and the possible roles of two connected non‐governmental organizations (NGOs) – the Marine Stewarship Council (MSC) and the World Wildlife Fund (WWF) – may have in future decision making.
Design/methodology/approach
A mixed‐method survey approach is used. Two quantitative surveys are followed by unstructured interviews of stakeholders in fisheries and eco‐labelling policy.
Findings
Environmental values of Japanese seafood consumers are complex and not explained by any one demographic factor. Environmental problems are becoming complex, and solutions are being sought from beyond the bureaucratic circles, including NGOs. However, neither WWF nor MSC are important stakeholders in policy decisions, but their influence is growing, particularly through relationships with private sector.
Research limitations/implications
Interviews do not offer a representative sample; important inferences but not causative conclusions can be made.
Originality/value
The paper contributes new findings on environmental values, MSC products, and the decision making situation surrounding seafood eco‐labels in Japan.
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