Accounting Notes Accounting in Non-Governmental Organisations Notes
AC310: Management Accounting, Financial Management and Organizational Control - Modules 2 (Accounting in Non-Governmental Organisations).
These notes cover the second module of the AC310 Management Accounting course at LSE which covers the following topics: Measuring the performance and effectiveness of NGOs, use of 'business-like' management control and financial management systems, evaluation of programme efficiency and impact, accountability to donors and beneficiaries, role of accounting in ...
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Increasing role of the third sector in public policy
“global associational revolution” (Salamon, 1994)
International non-state actors are increasingly contributing to transnational social policy (Deacon et al 1997)
NGOs are a subsector of the third sector
May serve as a counterweight to the excesses of the state and the market (Hadenius and Uggla, 1996)
‘alternatives’ to the status quo (Mitlin et al. 2005)
Potential role of NGOs in working to link poor people with the benefits of globalization (Tembo, 2004)
‘Global civil society’
e.g. protests about GM food, policy activism on climate change, opposition to current international trade rules (Anheier et al. 2001)
i.e. G8 Gleneagles summit 2005 protests (Glasius et al. 2006)
NGOs are important in humanitarian relief in the context of wars and natural disasters (Bennett, 1995)
Lewis focuses on the ‘non-governmental development organizations as defined by Fowler (1997)
NGDOs ‘legitimised by the existence of poverty’
Traditional literature on NGO work focused on descriptive rather than analytical
As well as a focus on individual organizational cases
Strongly prescriptive or normative tone
(Clarke, 1998; Stewart, 1997)
Field of NGO management moved forward in 2002
Fowler and Edwards (2002) drew together a collection of writings on the topic
Rapidly changing management fads and management ‘gurus’ (Micklewait and Wooldridge, 1996)
Lewis argues that there is an ‘emerging field of NGO management’
Relatively little attention is given to the way NGOs development roles can be managed
Many voices are critical of NGOs
“Some people have criticized the shift away from donor support to state institutions towards a more privatized and potentially less accountable…” (Hanlon, 1991; Tvedt, 1998)
Tandon (1996) is a long standing critic of the ways in which NGOs play a role in sustaining and extending neocolonial relations in Africa
Observations of NGO work no living up to expectations in humanitarian assistance (e.g. Abdel Ati 1993)
Neo-conservative US right have seen NGOs as potentially harmful to US foreign policy and business interests
E.g. American Enterprise Institute (AEI) – a US Republican supporting think tank criticized NGOs in 2003
AEI and others set up an NGO watchdog site – www.ngowatch.org
Lists grievances in relation to NGOs
Moves by US administration to use private contractors in place of NGOs in Afghanistan and Iraq for reconstruction and relief work
“…few NGOs have developed structures that genuinely respond to grassroots demands” (Edwards et al. 2000) – A long-term pro-NGO writer
International donors are more shy about NGOs than they were in the 1990s
Examples of critical articles:
‘Sins of the secular Missionaries’ (The Economist, January 2000)
‘non-governmental’ is often a misnomer because many NGOs increasingly depend on public funds
NGOs can get into bad ways because they are not accountable to anyone
‘Alliances between companies and non-governmental organizations attracts varying degrees of enthusiasm’ (Financial Times, November 2002)
Increasing relations between NGOs and the world of business
‘Hearts and minds at any cost’ (The Guardian, July 2004)
Boundaries between public and private agencies in Iraq and Afghanistan have been eroded, making it difficult for NGOs to exist independently
Blames many of the NGOs for outgrowing their ‘charitable’ origins, leading them to become largely funded by governments
‘The $1.6tn non-profit sector behaves (or misbehaves) more and more like big business” (Newsweek, September 2005)
Argues that greater regulation is needed
Many NGOs are searching for more independent non-governmental sources of income
Iraq conflict was a wake-up call to some NGOs
In Iraq, the US government compels US NGOs to display American logos on aid deliveries and discussions with the press must be officially cleared
Bangladesh Rural Advancement Committee (BRAC) (Lovell, 1992)
1990s was a heyday for NGOs
Interest in NGOs has since become more critical
No longer seen as the ‘magic bullet’ for poverty reduction (Hulme and Edwards, 1997)
Questions of efficiency, accountability and effectiveness (Fowler, 1997, 2000)
Work on NGO management rarely extends beyond the US and Britain in its geographical focus (Lewis, 1999; Hailey 2006)
Context is crucial to analyzing NGO management practices
A good conceptual framework is the links between activities, organization and relationships within the context of environment
Lewis doubts whether a ‘how to manage an NGO’ book could be written
Study of management is normally in the context of commercial businesses
Management tends to focus on Western ideas and models
But...
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AC310: Management Accounting, Financial Management and Organizational Control - Modules 2 (Accounting in Non-Governmental Organisations).
These notes cover the second module of the AC310 Management Accounting course at LSE which covers the following topics: Measuring the performance and effectiveness of NGOs, use of 'business-like' management control and financial management systems, evaluation of programme efficiency and impact, accountability to donors and beneficiaries, role of accounting in ...
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