Someone recently bought our

students are currently browsing our notes.

X

3. Ngo Accountability Notes

Accounting Notes > Accounting in Non-Governmental Organisations Notes

This is an extract of our 3. Ngo Accountability 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:

NGO Accountability What is Accountability

*

"Being answerable to stakeholders for the action of the organisation" (Christensen and Ebrahim, 2006)

*

"The process of holding actors responsible for actions" (Fox and Brown, 1998)

*

Who to be accountable to?
o Responsibility for those directly affected vs. responsibility to all whose life experiences are affected o Debate on who NGOs should be accountable toLagging behind private sector where the belief has become that you should be accountable to wider actors

*

*

E.g. corporate, social and environmental responsibility

Academic research into NGO accountability has lagged behind (ActionAid International, 2006)

*

International NGO accountability charter (INGO, 2006)

*

Focus of accountability: o Functional = accounting for resources, resource use and immediate impacts o Strategic = accounting for impacts on other organisations and the wider environment

*

Easier to demonstrate accountability when your aims and outcomes are measureable

Why Accountability?

*

Increasing attention is being afforded to issues of accountability

*

Public scandals have damaged confidence in NGOs o E.g. National Lottery Charitable Board (2000) - lack of oversight of grant awards o E.g. United Way of America (1992) - President misusing funds

*

The press has taken on a watchdog role, acting on behalf of smaller stakeholders and the public

*

Emerging research agenda in social accountability literature (Dixon et al., 2006)

*

A competitive NGO marketplace is developing

*

A need to "practice what you preach" otherwise potentially damaging

*

Demonstrating accountability can help leverage funds and publicity

Hierarchical and Holistic Accountability Hierarchical (Bureaucratic)

*
Narrowly focused

*

Functional and short-term

*

Based on Weberian notion of bureaucracy

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