Accountability Complexities in Non-governmental Organisation: A Reflection of Practical Mechanisms for Instilling Accountability in Selected Tanzania's Non-governmental Organisations
Downloads
Non-governmental Organisations are key development partners who receive funds and other support from various stakeholders for supporting human development. Receiving funds and other supports require a well-established accountability framework to which most NGOs do not adhere. The downward and upward accountability phenomena seem overly complicated for NGOs to strike a balance as they have diverse and antagonistic interests. Given that scenario, it was imperative to examine how the existing mechanisms, influence the accountability of NGOs with the bias of ANSAF, UCS and HAWA. The study used Dar es Salaam as the case study employing the case study research design with a sample size of 30. Data were gathered through interviews and semi-structured questionnaires and analysed through content analysis for qualitative data. Quantitative data were analysed through simple descriptive statistics. This study aims to examine the mechanisms selected NGOs employ to instil accountability in Tanzania. The study found that the selected NGOs apply various accountability mechanisms, while the most used one is performance assessment based on a short-term basis, followed by disclosure of funding sources. The study concludes that upward and downward accountabilities are overly complex phenomena in actual practice. Thus, NGOs need a proper dedicated balance between the two.
Downloads
Abou Assi, K., & Trent, D. (2020). NGO Accountability from an NGO Perspective: Their Perceptions, Strategies, and Practices. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3630087
Agyemang, G., O'Dwyer, B., Unerman, J., & Awumbila, M. (2017). Seeking "conversations for accountability": Mediating the impact of non-governmental organisation (NGO) upward accountability processes. Accounting, Auditing and Accountability Journal, 30(5). https://doi.org/10.1108/AAAJ-02-2015-1969
Ah Shin, Y., Yeo, J., & Jung, K. (2018). The effectiveness of international non-governmental organisations' response operations during public health emergency: Lessons learned from the 2014 Ebola outbreak in sierra leone. International Journal of Environmental Research and Public Health, 15(4). https://doi.org/10.3390/ijerph15040650
Andrews, A. (2014). Downward Accountability in Unequal Alliances: Explaining NGO Responses to Zapatista Demands. World Development, 54. https://doi.org/10.1016/j.worlddev.2013.07.009
Awio, G., Northcott, D., & Lawrence, S. (2011). Social capital and accountability in grass-roots NGOs: The case of the Ugandan community-led HIV/AIDS initiative. Accounting, Auditing and Accountability Journal, 24(1). https://doi.org/10.1108/09513571111098063
Bahadorestani, A., Naderpajouh, N., & Sadiq, R. (2020). Planning for sustainable stakeholder engagement based on the assessment of conflicting interests in projects. Journal of Cleaner Production, 242. https://doi.org/10.1016/j.jclepro.2019.118402
Basel, B., Goby, G., & Johnson, J. (2020). Community-based adaptation to climate change in villages of Western Province, Solomon Islands. Marine Pollution Bulletin, 156. https://doi.org/10.1016/j.marpolbul.2020.111266
Baur, D., & Schmitz, H. P. (2012). Corporations and NGOs: When Accountability Leads to Co-optation. Journal of Business Ethics, 106(1). https://doi.org/10.1007/s10551-011-1057-9
Bawole, J. N., & Langnel, Z. (2016). Downward accountability of NGOs in community project planning in Ghana. Development in Practice, 26(7). https://doi.org/10.1080/09614524.2016.1210094
Boomsma, R., & O'Dwyer, B. (2019). Constituting the governable NGO: The correlation between conduct and counter-conduct in the evolution of funder-NGO accountability relations. Accounting, Organisations and Society, 72. https://doi.org/10.1016/j.aos.2018.05.012
Bukenya, B. (2016). From Social Accountability to a New Social Contract? The Role of NGOs in Protecting and Empowering PLHIV in Uganda. Journal of Development Studies, 52(8). https://doi.org/10.1080/00220388.2015.1134775
Creswell, J. W., & David Creswell, J. (2018). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches (5th ed.). SAGE Publications.
Davis, J. M., Henson, S., & Swiss, L. (2020). In INGOs we trust? How individual determinants and the framing of INGOs influences public trust. Development in Practice, 30(6). https://doi.org/10.1080/09614524.2020.1801593
Dibie, R., & Okere, J. S. (2015). Government and NGOs Performance with Respect to Women Empowerment in Nigeria. Africa's Public Service Delivery and Performance Review, 3(1). https://doi.org/10.4102/apsdpr.v3i1.77
Ebrahim, A. (2003). Accountability in practice: Mechanisms for NGOs. World Development, 31(5). https://doi.org/10.1016/S0305-750X(03)00014-7
Ebrahim, A., & Weisband, E. (2007). Global accountabilities: Participation, pluralism, and public ethics. In Global Accountabilities: Participation, Pluralism, and Public Ethics. https://doi.org/10.1017/CBO9780511490903
Farneti, F., Casonato, F., Montecalvo, M., & de Villiers, C. (2019). The influence of integrated reporting and stakeholder information needs on the disclosure of social information in a state-owned enterprise. Meditari Accountancy Research, 27(4). https://doi.org/10.1108/MEDAR-01-2019-0436
Farrukh, A. (2018). Seeking 'Conversations for Accountability': Mediating the Impact of Nongovernmental Organisation (NGO) Upward Accountability Processes. In Social and Environmental Accountability Journal (Vol. 38, Issue 2). https://doi.org/10.1080/0969160X.2018.1490080
Gibelman, M., & Gelman, S. R. (2001). Very public scandals: Non-governmental organisations in trouble. Voluntas, 12(1). https://doi.org/10.1023/A:1011242911726
Goddard, A. (2020). Accountability and accounting in the NGO field comprising the UK and Africa – A Bordieusian analysis. Critical Perspectives on Accounting. https://doi.org/10.1016/j.cpa.2020.102200
Goncharenko, G. (2018). The accountability of advocacy NGOs: Insights from the online community of practice. Accounting Forum. https://doi.org/10.1016/j.accfor.2018.12.002
Good, K. J., Borba, J. A., & Maragno, L. M. D. (2015). Supporting Stakeholder Relationship Management via Disclosure on Resource Origins: Evidence from the World's Top NGOs. Sociedade, Contabilidade e Gestão, 10(2). https://doi.org/10.21446/scg_ufrj.v10i2.13355
Hailu, D. (2019). An ethnography of mechanisms employed by the government to hold NGOs in Ethiopia accountable: the case of child focused social protection providers. Arts & Humanities Open Access Journal, 3(1). https://doi.org/10.15406/ahoaj.2019.03.00098
Hielscher, S., Winkin, J., Crack, A., & Pies, I. (2016). Saving the Moral Capital of NGOs: Distinguishing Social Dilemmas in NGO Accountability. Academy of Management Proceedings, 2016(1). https://doi.org/10.5465/ambpp.2016.13894abstract
Hörisch, J., Freeman, R. E., & Schaltegger, S. (2014). Applying Stakeholder Theory in Sustainability Management. Organization & Environment, 27(4). https://doi.org/10.1177/1086026614535786
Hossain, M. N., & Paul, S. K. (2018). Vulnerability Factors and Effectiveness of Disaster Mitigation Measures in the Bangladesh Coast. Earth Systems and Environment, 2(1). https://doi.org/10.1007/s41748-018-0034-1
Islam, M. S. (2019). Developing accountability mechanisms in NGOs in providing health services. International Journal of Healthcare Management. https://doi.org/10.1080/20479700.2019.1692993
Jacobs, A., & Wilford, R. (2010). Listen first: A pilot system for managing downward accountability in NGOs. Development in Practice, 20(7). https://doi.org/10.1080/09614524.2010.508113
Jordan, L., & van Tuijl, P. (2012). NGO accountability: Politics, principles and innovations. In NGO Accountability Politics, Principles and Innovations. https://doi.org/10.4324/9781849772099
Keating, Vincent Thrandardottir, E. (2018). Building Trust in NGOs. E-International Relations.
Kinyua, K. (2017). The Poor Communities Interactions with Global Interventions: Examining NGO-ization in Kenyan Society. The Global Studies Journal, 10(3). https://doi.org/10.18848/1835-4432/cgp/v10i03/39-52
Lempert, D. (2015). A quick indicator of effectiveness of "capacity building" initiatives of NGOs and international organisations. European Journal of Government and Economics, 4(2). https://doi.org/10.17979/ejge.2015.4.2.4312
Masdar, N. M. Hj. (2015). The Practices of Upward Accountability in the Malaysian NGO. Procedia Economics and Finance, 31. https://doi.org/10.1016/s2212-5671(15)01142-9
Mooketsane, K. (2018). Strengthening Non-governmental Organisations Accountability through Beneficiaries' Participation: The Case of NGOs in Botswana.
O'Leary, S. (2017). Grassroots accountability promises in rights-based approaches to development: The role of transformative monitoring and evaluation in NGOs. Accounting, Organisations and Society, 63. https://doi.org/10.1016/j.aos.2016.06.002
Oppong, M., Owiredu, A., Abedana, V. N., & Asante, E. (2016). The Impact of Internal Control on The Performance of Faith-Based NGOs in Accra. Research Journal of Finance and Accounting, 7(12).
Oppong, N. (2018). Negotiating transparency: NGOs and contentious politics of the Extractive Industries Transparency Initiative in Ghana. Contemporary Social Science, 13(1). https://doi.org/10.1080/21582041.2017.1394483
Rafindadi, A. A., & Olanrewaju, Z. A. (2019). THE IMPACT OF INTERNAL CONTROL SYSTEM ON THE FINANCIAL ACCOUNTABILITY OF NON-GOVERNMENTAL ORGANISATIONS IN NIGERIA: EVIDENCE FROM THE STRUCTURAL EQUATION MODELLING. International Review of Management and Marketing, 9(3). https://doi.org/10.32479/irmm.7909
Ranängen, H. (2017). Stakeholder management theory meets CSR practice in Swedish mining. Mineral Economics, 30(1). https://doi.org/10.1007/s13563-016-0098-z
Reiser, D. B., & Kelly, C. R. (2011). Linking NGO accountability and the Legitimacy of Global Governance. Brooklyn Journal of International Law, 36(3).
Roka, K. B. (2012). Are NGOs making a difference? A community approach to measuring non-government organisations (NGOs) effectiveness in Nepal. In ProQuest Dissertations and Theses.
Schmitz, H. P., Raggo, P., & Bruno-van Vijfeijken, T. (2012). Accountability of Transnational NGOs: Aspirations vs Practice. Non-profit and Voluntary Sector Quarterly, 41(6). https://doi.org/10.1177/0899764011431165
Sharma, N. (2013). Theoretical Framework for Corporate Disclosure Research. Asian Journal of Finance & Accounting, 5(1). https://doi.org/10.5296/ajfa.v5i1.3210
Spraul, K. (2017). Measuring Accountability in Non-profit Organisations: The Impact of Non-profit Governance on Accountability.
Stolfova, A., & Fajfrlikova, P. (2019). Development of employees' evaluation and motivation systems in Czech NGO. International Journal of Public Sector Performance Management, 5(1). https://doi.org/10.1504/IJPSPM.2019.096682
Strychar, L., & Day, J. (2019). Community assessment of NGO housing delivery: lessons from Port Vila, Vanuatu. Development in Practice, 29(4). https://doi.org/10.1080/09614524.2019.1575336
Thijssens, T., Bollen, L., & Hassink, H. (2015). Secondary Stakeholder Influence on CSR Disclosure: An Application of Stakeholder Salience Theory. Journal of Business Ethics, 132(4). https://doi.org/10.1007/s10551-015-2623-3
van Zyl, H., & Claeyé, F. (2019). Up and Down, and Inside Out: Where do We Stand on NGO Accountability? European Journal of Development Research, 31(3). https://doi.org/10.1057/s41287-018-0170-3
van Zyl, W. H., Claeyé, F., & Flambard, V. (2019). Money, people or mission? Accountability in local and non-local NGOs. Third World Quarterly, 40(1). https://doi.org/10.1080/01436597.2018.1535893
Vandergeest, P., & Marschke, M. (2020). Modern Slavery and Freedom: Exploring Contradictions through Labour Scandals in the Thai Fisheries. Antipode, 52(1). https://doi.org/10.1111/anti.12575
Wellens, L., & Jegers, M. (2014). Beneficiary participation as an instrument of downward accountability: A multiple case study. European Management Journal, 32(6). https://doi.org/10.1016/j.emj.2014.03.004
Werekoh, K. (2016). Accountability Systems of Non-governmental Organisations (NGOs): Case Study from Ghana.
Yuesti, A., Novitasari, L. G., & Rustiarini, N. W. (2016). Accountability of Non-Government Organization from the Perspective of Stakeholder Theory. International Journal of Accounting and Taxation, 4(2). https://doi.org/10.15640/ijat.v4n2a7
손혁상, & SOWI KIM. (2011). Government-NGO Partnerships for International Development Cooperation: A Case Study of South Korea. Asian International Studies Review, 12(2). https://doi.org/10.16934/isr.12.2.201112.65
Copyright (c) 2021 International Journal of Scientific Research and Management
This work is licensed under a Creative Commons Attribution 4.0 International License.
