2,043
Views
27
CrossRef citations to date
0
Altmetric
Articles

The accountability of advocacy NGOs: insights from the online community of practice

Pages 135-160 | Received 02 Sep 2017, Accepted 07 Dec 2018, Published online: 01 Apr 2019

References

  • Agyemang, G., Awumbila, M., Unerman, J., & O'Dwyer, B. (2009). NGO accountability and aid delivery. London: The Association of Chartered Certified Accountants.
  • Agyemang, G., O’Dwyer, B., Unerman, J., & Awumbila, M. (2017). Seeking “conversations for accountability”: Mediating the impact of non-governmental organization (NGO) upward accountability processes. Accounting, Auditing & Accountability Journal, 30, 982–1007. doi: 10.1108/AAAJ-02-2015-1969
  • Allen, G. N., Burk, D. L., & Davis, G. B. (2006). Academic data collection in electronic environments: Defining acceptable use of internet resources. MIS Quarterly, 30, 599–610. doi: 10.2307/25148741
  • Anheier, H. K. (2014). Nonprofit organizations: Theory, management, policy. London: Routledge.
  • Apostol, O. M. (2015). A project for Romania? The role of the civil society’s counter-accounts in facilitating democratic change in society. Accounting, Auditing & Accountability Journal, 28, 210–241. doi: 10.1108/AAAJ-07-2012-01057
  • Archer, R. (2003). Deserving trust: Issues of accountability for human rights NGOs. Geneva: International Council on Human Rights Policy.
  • Assad, M. J., & Goddard, A. R. (2010). Stakeholder salience and accounting practices in Tanzanian NGOs. International Journal of Public Sector Management, 23, 276–299. doi: 10.1108/09513551011032482
  • Ball, P., Girouard, M., & Chapman, A. R. (1997). Information technology, information management, and human rights: A response to Metzl. Human Rights Quarterly, 19, 836–859. doi: 10.1353/hrq.1997.0035
  • Belal, A. R., Cooper, S. M., & Roberts, R. W. (2013). Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies. Accounting Forum, 37, 81–91. doi: 10.1016/j.accfor.2013.04.001
  • Belk, R., Fischer, E., & Kozinets, R. V. (2012). Qualitative consumer and marketing research. London: Sage.
  • Bellucci, M., & Manetti, G. (2017). Facebook as a tool for supporting dialogic accounting? Evidence from large philanthropic foundations in the United States. Accounting, Auditing & Accountability Journal, 30, 874–905. doi: 10.1108/AAAJ-07-2015-2122
  • Bothwell, R. O. (2001). Trends in self-regulation and transparency of nonprofits in the US. International Journal of Not-for-Profit Law, 2, 604–622.
  • Bonner, M. D. (2005). Defining rights in democratization: The Argentine government and human rights organizations, 1983–2003. Latin American Politics and Society, 47, 55–76.
  • Boomsma, R., O'Dwyer, B., Bebbington, J., & Unerman, J. (2014). The nature of NGO accountability: Conceptions, motives, forms and mechanisms. In Gibassier, D, & Unerman, J. (Eds.), Sustainability accounting and accountability (2nd ed., pp. 157–175). Abingdon, UK: Routledge.
  • Bovens, M. (2007). Analysing and assessing accountability: A conceptual framework. European Law Journal, 13, 447–468. doi: 10.1111/j.1468-0386.2007.00378.x
  • Brown, L. D., Ebrahim, A., & Batliwala, S. (2012). Governing international advocacy NGOs. World Development, 40, 1098–1108. doi: 10.1016/j.worlddev.2011.11.006
  • Bukenya, B. (2016). From social accountability to a new social contract? The role of NGOs in protecting and empowering PLHIV in Uganda. The Journal of Development Studies, 52, 1162–1176. doi: 10.1080/00220388.2015.1134775
  • Candler, G. G. (2001). Transformations and legitimacy in nonprofit organizations—The case of Amnesty International and the brutalization thesis. Public Organization Review, 1, 355–370. doi: 10.1023/A:1012288930985
  • Castells, M. (2002). The Internet galaxy: Reflections on the Internet, business, and society. Oxford: Oxford University Press on Demand.
  • Catchpowle, L., & Smyth, S. (2016). Accounting and social movements: An exploration of critical accounting praxis. Accounting Forum, 40, 220–234. doi: 10.1016/j.accfor.2016.05.001
  • Cingranelli, D. L., & Richards, D. L. (2001). Measuring the impact of human rights organizations. In C. E. Welch, Jr (Ed.), Non-governmental organizations and human rights: Promise and performance (pp. 225–237). Philadelphia: University of Pennsylvania Press.
  • Claybaugh, C. C., & Haseman, W. D. (2013). Understanding professional connections in LINKEDIN—a question of trust. Journal of Computer Information Systems, 54, 94–105. doi: 10.1080/08874417.2013.11645675
  • Cooper, C., Coulson, A., & Taylor, P. (2011). Accounting for human rights: Doxic health and safety practices–The accounting lesson from ICL. Critical Perspectives on Accounting, 22, 738–758. doi: 10.1016/j.cpa.2011.07.001
  • Cordery, C. J., Sim, D., & Zijl, T. (2017). Differentiated regulation: The case of charities. Accounting & Finance, 57, 131–164. doi: 10.1111/acfi.12131
  • Cousins, W. (1991). Non-governmental initiatives. ADB, the urban poor and basic infrastructure services in Asia and the Pacific. Manila: Asian Development Bank.
  • Cova, B., & Pace, S. (2006). Brand community of convenience products: New forms of customer empowerment–the case “my Nutella the community”. European Journal of Marketing, 40, 1087–1105. doi: 10.1108/03090560610681023
  • Crawford, L., Morgan, G. G., & Cordery, C. J. (2018). Accountability and not-for-profit organisations: Implications for developing international financial reporting standards. Financial Accountability & Management, 34, 181–205. doi: 10.1111/faam.12146
  • Davis, D. R., Murdie, A., & Steinmetz, C. G. (2012). “Makers and shapers”: Human rights INGOs and public opinion. Human Rights Quarterly, 34, 199–224. doi: 10.1353/hrq.2012.0016
  • Dean, J. P., Eichhorn, R. L., & Dean, L. R. (1969). Fruitful informants for intensive interviewing. In G. J. McCall & J. L. Simmons (Eds.), Issues in participant observation (pp. 142–144). Reading, MA: Addison-Wesley.
  • Deegan, C., & Blomquist, C. (2006). Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry. Accounting, Organizations and Society, 31, 343–372. doi: 10.1016/j.aos.2005.04.001
  • Deegan, C., & Islam, M. A. (2014). An exploration of NGO and media efforts to influence workplace practices and associated accountability within global supply chains. The British Accounting Review, 46, 397–415. doi: 10.1016/j.bar.2014.10.002
  • Dhanani, A., & Connolly, C. (2015). Non-governmental organizational accountability: Talking the talk and walking the walk? Journal of Business Ethics, 129, 613–637. doi: 10.1007/s10551-014-2172-1
  • Dubé, L., Bourhis, A., & Jacob, R. (2005). The impact of structuring characteristics on the launching of virtual communities of practice. Journal of Organizational Change Management, 18, 145–166. doi: 10.1108/09534810510589570
  • Duguid, P. (2005). “The art of knowing”: Social and tacit dimensions of knowledge and the limits of the community of practice. The Information Society, 21, 109–118. doi: 10.1080/01972240590925311
  • Ebrahim, A. (2003). Accountability in practice: Mechanisms for NGOs. World Development, 31, 813–829. doi: 10.1016/S0305-750X(03)00014-7
  • Gaer, F. D. (1995). Reality check: Human rights nongovernmental organisations confront governments at the United Nations. Third World Quarterly, 16, 389–404. doi: 10.1080/01436599550035960
  • Gallhofer, S., Haslam, J., Monk, E., & Roberts, C. (2006). The emancipatory potential of online reporting: The case of counter accounting. Accounting, Auditing & Accountability Journal, 19, 681–718. doi: 10.1108/09513570610689668
  • Gibelman, M., & Gelman, S. R. (2001). Very public scandals: Nongovernmental organizations in trouble. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 12, 49–66. doi: 10.1023/A:1011242911726
  • Gilbert, S. (2016). Learning in a Twitter-based community of practice: An exploration of knowledge exchange as a motivation for participation in #hcsmca. Information, Communication & Society, 19, 1214–1232. doi: 10.1080/1369118X.2016.1186715
  • Hafner-Burton, E. M. (2008). Sticks and stones: Naming and shaming the human rights enforcement problem. International Organization, 62, 689–716. doi: 10.1017/S0020818308080247
  • Hall, M. (2014). Evaluation logics in the third sector. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 25, 307–336. doi: 10.1007/s11266-012-9339-0
  • Hammer, M., Rooney, C., & Warren, S. (2010). Addressing accountability in NGO advocacy: Practice, principles and prospects of self-regulation. Briefing paper number 125. London: One World Trust.
  • Hammersley, M., & Atkinson, P. (2007). Ethnography: Principles in practice. London: Routledge.
  • Hansen, J. K., & Sano, H. (2006). The implications and value added of a rights based approach. In B.-A. Andreassen & S. P. Marks (Eds.), Development as a human right: Legal, political, and economic dimensions (pp. 36–56). Cambridge, MA: Harvard School of Public Health.
  • Hendrix, C. S., & Wong, W. H. (2013). When is the pen truly mighty? Regime type and the efficacy of naming and shaming in curbing human rights abuses. British Journal of Political Science, 43, 651–672. doi: 10.1017/S0007123412000488
  • Höhn, S. (2012). Accounts and accountability: Global norms and codes of conduct in Namibian advocacy NGOs. Commonwealth & Comparative Politics, 50, 367–389. doi: 10.1080/14662043.2012.692927
  • Hortsch, D. (2010). The paradox of partnership: Amnesty International, responsible advocacy, and NGO accountability. Columbia Human Rights Law Review, 42, 119–115.
  • Islam, M. A., Dissanayake, T., Dellaportas, S., & Haque, S. (2018). Anti-bribery disclosures: A response to networked governance. Accounting Forum, 42, 3–16. doi: 10.1016/j.accfor.2016.03.002
  • Islam, M. A., & McPhail, K. (2011). Regulating for corporate human rights abuses: The emergence of corporate reporting on the ILO's human rights standards within the global garment manufacturing and retail industry. Critical Perspectives on Accounting, 22, 790–810. doi: 10.1016/j.cpa.2011.07.003
  • Jeacle, I., & Carter, C. (2011). In TripAdvisor we trust: Rankings, calculative regimes and abstract systems. Accounting, Organizations and Society, 36, 293–309. doi: 10.1016/j.aos.2011.04.002
  • Jeacle, I., & Carter, C. (2014). Creative spaces in interdisciplinary accounting research. Accounting, Auditing & Accountability Journal, 27, 1233–1240. doi: 10.1108/AAAJ-06-2014-1735
  • Keating, V. C., & Frumkin, P. (2003). Reengineering nonprofit financial accountability: Toward a more reliable foundation for regulation. Public Administration Review, 63, 3–15. doi: 10.1111/1540-6210.00260
  • Keating, V. C., & Thrandardottir, E. (2017). NGOs, trust, and the accountability agenda. The British Journal of Politics and International Relations, 19, 134–151. doi: 10.1177/1369148116682655
  • Khieng, S., & Dahles, H. (2015). Resource dependence and effects of funding diversification strategies among NGOs in Cambodia. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 26, 1412–1437. doi: 10.1007/s11266-014-9485-7
  • Kilby, P. (2006). Accountability for empowerment: Dilemmas facing non-governmental organizations. World Development, 34, 951–963. doi: 10.1016/j.worlddev.2005.11.009
  • Komljenovic, J. (2018). Linkedin, platforming labour, and the new employability mandate for universities. Globalisation, Societies and Education. Advance online publication. doi: 10.1080/14767724.2018.1500275
  • Kozinets, R. V. (2002). The field behind the screen: Using netnography for marketing research in online communities. Journal of Marketing Research, 39, 61–72. doi: 10.1509/jmkr.39.1.61.18935
  • Kozinets, R. V. (2015). Netnography redefined. London: Sage.
  • Kozinets, R. V., Scaraboto, D., & Parmentier, M.-A. (2018). Evolving netnography: How brand auto-netnography, a netnographic sensibility, and more-than-human netnography can transform your research. Journal of Marketing Management, 34, 231–242. doi: 10.1080/0267257X.2018.1446488
  • Krishnan, R., Yetman, M. H., & Yetman, R. J. (2006). Expense misreporting in nonprofit organizations. The Accounting Review, 81, 399–420. doi: 10.2308/accr.2006.81.2.399
  • Langer, R., & Beckman, S. C. (2005). Sensitive research topics: Netnography revisited. Qualitative Market Research: An International Journal, 8, 189–203. doi: 10.1108/13522750510592454
  • Laughlin, R. C. (1990). A model of financial accountability and the Church of England. Financial Accountability & Management, 6, 93–114. doi: 10.1111/j.1468-0408.1990.tb00202.x
  • Lauwo, S., & Otusanya, O. J. (2014). Corporate accountability and human rights disclosures: A case study of Barrick Gold Mine in Tanzania. Accounting Forum, 38, 91–108. doi: 10.1016/j.accfor.2013.06.002
  • Lebovic, J. H., & Voeten, E. (2009). The cost of shame: International organizations and foreign aid in the punishing of human rights violators. Journal of Peace Research, 46, 79–97. doi: 10.1177/0022343308098405
  • Lee, Z., & Woodliffe, L. (2010). Donor misreporting: Conceptualizing social desirability bias in giving surveys. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 21, 569–587. doi: 10.1007/s11266-010-9153-5
  • Lloyd, R. (2005). The role of NGO self-regulation in increasing stakeholder accountability. London: One World Trust.
  • Lukka, K., & Modell, S. (2010). Validation in interpretive management accounting research. Accounting, Organizations and Society, 35, 462–477. doi: 10.1016/j.aos.2009.10.004
  • Lu Knutsen, W., & S. R. Brower (2010). Managing expressive and instrumental accountabilities in nonprofit and voluntary organizations: A qualitative investigation. Nonprofit and Voluntary Sector Quarterly, 39, 588–610. doi: 10.1177/0899764009359943
  • Manetti, G., & Bellucci, M. (2016). The use of social media for engaging stakeholders in sustainability reporting. Accounting, Auditing & Accountability Journal, 29, 985–1011. doi: 10.1108/AAAJ-08-2014-1797
  • Martinez, D. E., & Cooper, D. J. (2017). Assembling international development: Accountability and the disarticulation of a social movement. Accounting, Organizations and Society, 63, 6–20. doi: 10.1016/j.aos.2017.02.002
  • Matlary, J. H. (2002). Intervention for human rights in Europe. New York: Palgrave.
  • McCarthy, J. (2007). The ingredients of financial transparency. Nonprofit and Voluntary Sector Quarterly, 36, 156–164. doi: 10.1177/0899764006296847
  • Meernik, J., Aloisi, R., Sowell, M., & Nichols, A. (2012). The impact of human rights organizations on naming and shaming campaigns. Journal of Conflict Resolution, 56, 233–256. doi: 10.1177/0022002711431417
  • Momin, M. A. (2013). Social and environmental NGOs’ perceptions of corporate social disclosures: The case of Bangladesh. Accounting Forum, 37, 150–161. doi: 10.1016/j.accfor.2013.04.005
  • Mulgan, R. (2000). “Accountability”: An ever-expanding concept? Public Administration, 78, 555–573. doi: 10.1111/1467-9299.00218
  • Mutua, M. (2001). Human rights international NGOs: A critical evaluation. In J. Claude & E. Welch (Eds.), NGOs and human rights: Promise and performance (pp. 151–166). Philadelphia: University of Pennsylvania Press.
  • O'Dwyer, B., & Boomsma, R. (2015). The co-construction of NGO accountability: Aligning imposed and felt accountability in NGO-funder accountability relationships. Accounting, Auditing & Accountability Journal, 28, 36–68. doi: 10.1108/AAAJ-10-2013-1488
  • O'Dwyer, B., & Unerman, J. (2007). From functional to social accountability: Transforming the accountability relationship between funders and non-governmental development organisations. Accounting, Auditing & Accountability Journal, 20, 446–471. doi: 10.1108/09513570710748580
  • O’Dwyer, B., & Unerman, J. (2008). The paradox of greater NGO accountability: A case study of Amnesty Ireland. Accounting, Organizations and Society, 33, 801–824. doi: 10.1016/j.aos.2008.02.002
  • Offenheiser, R. C., & Holcombe, S. H. (2003). Challenges and opportunities in implementing a rights-based approach to development: An Oxfam America perspective. Nonprofit and Voluntary Sector Quarterly, 32, 268–301. doi: 10.1177/0899764003032002006
  • O’Leary, S. (2017). Grassroots accountability promises in rights-based approaches to development: The role of transformative monitoring and evaluation in NGOs. Accounting, Organizations and Society, 63, 21–41. doi: 10.1016/j.aos.2016.06.002
  • Olsson, T. (2008). The practises of internet networking–a resource for alternative political movements. Information, Communication & Society, 11, 659–674. doi: 10.1080/13691180802126760
  • Parker, L. D. (2011). Twenty-one years of social and environmental accountability research: A coming of age. Accounting Forum, 35, 1–10. doi: 10.1016/j.accfor.2010.11.001
  • Ron, J., Pandya, A., & Crow, D. (2016). Universal values, foreign money: Funding local human rights organizations in the global south. Review of International Political Economy, 23, 29–64. doi: 10.1080/09692290.2015.1095780
  • Ryan, C., Mack, J., Tooley, S., & Irvine, H. (2014). Do not-for-profits need their own conceptual framework? Financial Accountability & Management, 30, 383–402. doi: 10.1111/faam.12044
  • Saidel, J. R. (1991). Resource interdependence: The relationship between state agencies and nonprofit organizations. Public Administration Review, 51, 543–553. doi: 10.2307/976605
  • Saxton, G. D., Kuo, J.-S., & Ho, Y.-C. (2012). The determinants of voluntary financial disclosure by nonprofit organizations. Nonprofit and Voluntary Sector Quarterly, 41, 1051–1071. doi: 10.1177/0899764011427597
  • Schlesinger, M., Mitchell, S., & Gray, B. H. (2004). Restoring public legitimacy to the nonprofit sector: A survey experiment using descriptions of nonprofit ownership. Nonprofit and Voluntary Sector Quarterly, 33, 673–710. doi: 10.1177/0899764004269431
  • Schmitz, H. P., Raggo, P., & Bruno-van Vijfeijken, T. (2012). Accountability of transnational NGOs: Aspirations vs. Practice. Nonprofit and Voluntary Sector Quarterly, 41, 1175–1194. doi: 10.1177/0899764011431165
  • Sloan, M. F. (2009). The effects of nonprofit accountability ratings on donor behavior. Nonprofit and Voluntary Sector Quarterly, 38, 220–236. doi: 10.1177/0899764008316470
  • Trivunovic, M. (2011). Countering NGO corruption: Rethinking the conventional approaches. U4, Issue 3, Anti-Corruption Resource Centre.
  • Trussel, J. (2003). Assessing potential accounting manipulation: The financial characteristics of charitable organizations with higher than expected program-spending ratios. Nonprofit and Voluntary Sector Quarterly, 32, 616–634. doi: 10.1177/0899764003257459
  • Trussel, J., Greenlee, J. S., & Brady, T. (2002). Predicting financial vulnerability in charitable organizations. The CPA Journal, 72, 66–69.
  • Tsutsui, K., & Wotipka, C. M. (2004). Global civil society and the international human rights movement: Citizen participation in human rights international nongovernmental organizations. Social Forces, 83, 587–620. doi: 10.1353/sof.2005.0022
  • UN. (2003). Handbook on non-profit institutions in the system of national accounts (Vol. 91). New York: United Nations Publications.
  • Unerman, J., & O'Dwyer, B. (2006). Theorising accountability for NGO advocacy. Accounting, Auditing & Accountability Journal, 19, 349–376. doi: 10.1108/09513570610670334
  • Van Der Heijden, H. (2013). Charities in competition: Effects of accounting information on donating adjustments. Behavioral Research in Accounting, 25, 1–13. doi: 10.2308/bria-50295
  • Verbruggen, S., Christiaens, J., & Milis, K. (2011). Can resource dependence and coercive isomorphism explain nonprofit organizations’ compliance with reporting standards? Nonprofit and Voluntary Sector Quarterly, 40, 5–32. doi: 10.1177/0899764009355061
  • Wade, R. H. (2009). Accountability gone wrong: The World Bank, non-governmental organisations and the US government in a fight over China. New Political Economy, 14, 25–48. doi: 10.1080/13563460802671220
  • Wellens, L., & Jegers, M. (2014). Beneficiary participation as an instrument of downward accountability: A multiple case study. European Management Journal, 32, 938–949. doi: 10.1016/j.emj.2014.03.004
  • Wenger, E. (2000). Communities of practice and social learning systems. Organization, 7, 225–246. doi: 10.1177/135050840072002

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.