Someone recently bought our

students are currently browsing our notes.

X

Topic 5 Reading Amnesty International Notes

Accounting Notes > Accounting in Non-Governmental Organisations Notes

This is an extract of our Topic 5 Reading Amnesty International document, which we sell as part of our Accounting in Non-Governmental Organisations Notes collection written by the top tier of LSE students.

The following is a more accessble plain text extract of the PDF sample above, taken from our Accounting in Non-Governmental Organisations Notes. Due to the challenges of extracting text from PDFs, it will have odd formatting:

AC310: "The paradox of greater NGO accountability: A case study of Amnesty International"
- Dwyer, Unerman (2008)

SSAC310: "The paradox of greater NGO accountability: A case study of Amnesty Internatonal" - Dwyer, Unerman (2008) Introducton

*

*

*

*

*

*

"Managers favoured the development of holistic accountability mechanisms" Academic research into NGO accountability has lagged behind developing public, governmental and business interest in this area - ActionAid International 2006 Some studies have recognized potential for inappropriate accountability mechanisms to damage, rather than enhance the social and environmental benefits that NGOs seek - Dixon et al., 2006 There is emerging dominance of upward hierarchical accountability to donors o At the expense of holistic accountability to the broader range of stakeholders o NGO's accountability priorities are being distorted - Blagescu et al., 2005, Ebrahim, 2005 Dwyer and Unerman use a conceptual framework to draw on the concepts of hierarchical and holistic accountability Global International NGO (INGO) accountability charter (INGO, 2006) o Amnesty International along with 10 other INGOs o To demonstrate commitment to transparency and accountability o In response to increase public scrutiny (ICHRP, 2003)

NGO accountability

*

Views on accountability vary o Some believe that organisations are responsible and thus accountable only to those stakeholders directly affected by its achievements (Unerman & Dwyer, 2006) o Others believe "organisations have responsibilities and accountabilities to all those whose life experiences may be affected by the organisation's activities (Cooper and Owen 2007)

Hierarchical accountability in NGOs

*

*

*

*

*

*

*

*

Narrowly focused accountability Functional and short-term in orientation Favours those stakeholders who control access to key resources for both resource use and immediate (campaign) impacts (Ebrahim, 2003) 'functional accountability' Views accountability as external oversight and control Encourages 'rationalizations of action' - Roberts, 2001 o But can 'instil a sense of anxiety or vulnerability among organizational managers as they must continually strive to demonstrate 'performance'' (Roberts, 2001) Denial of the scope for learning and sharing o Can have damaging effects on the ability of NGOs to act as effective catalysts for social change (Dixon et al., 2006) There is a tendency of hierarchical accountability to prioritise accountability to powerful patrons (upward accountability)

Buy the full version of these notes or essay plans and more in our Accounting in Non-Governmental Organisations Notes.