From monologic to dialogic: accountability of nonprofit organisations on beneficiaries' terms
Article
Article Title | From monologic to dialogic: accountability of nonprofit organisations on beneficiaries' terms |
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ERA Journal ID | 19061 |
Article Category | Article |
Authors | Kingston, Kylie L. (Author), Furneaux, Craig (Author), de Zwaan, Laura (Author) and Alderman, Lyn (Author) |
Journal Title | Accounting Auditing and Accountability Journal |
Journal Citation | 33 (2), pp. 447-471 |
Number of Pages | 25 |
Year | 2019 |
Place of Publication | United Kingdom |
ISSN | 0951-3574 |
1368-0668 | |
1758-4205 | |
Digital Object Identifier (DOI) | https://doi.org/10.1108/aaaj-01-2019-3847 |
Web Address (URL) | https://www.emerald.com/insight/content/doi/10.1108/AAAJ-01-2019-3847/full/html |
Abstract | Purpose: Informed by the critical perspective of dialogic accounting theory, the purpose of this paper is to explore the use of evaluation as a means of enhancing accountability to beneficiaries within nonprofit organisations (NPOs). As a stakeholder group frequently marginalised by traditional accounting practices, the participation of beneficiaries within a NPO’s accountability structure is presented as a means of increasing social justice. Design/methodology/approach: The research design used case studies involving two NPOs, examining documents and conducting interviews across three stakeholder groups, within each organisation. Findings: Findings reveal that when viewed on beneficiaries’ terms, accountability to beneficiaries, through participative evaluation, needs to consider the particular timeframe of beneficiary engagement within each organisation. This temporal element positions downwards accountability to beneficiaries within NPOs as multi-modal. Research limitations/implications: The research poses a limit to statistical generalisability outside of the specific research context. However, the research prioritises theoretical generalisation to social forms and meanings, and as such provides insights for literature. Practical implications: In acknowledging that beneficiaries have accountability needs dependent upon their timeframe of participation, NPOs can better target their downwards accountability structures. This research also has practical implications in its attempt to action two of the United Nation’s Sustainable Development Goals. Originality/value: This paper makes a contribution to the limited research into nonprofit accountability towards beneficiaries. Dialogic accounting theory is enacted to explore how accountability can be practised on beneficiaries’ terms. |
Keywords | Accountability; Beneficiary; Critical accounting; Dialogic accounting theory; Nonprofit organizations; Participative evaluation |
ANZSRC Field of Research 2020 | 380119. Welfare economics |
Public Notes | Files associated with this item cannot be displayed due to copyright restrictions. |
Byline Affiliations | Queensland University of Technology |
Griffith University | |
Department of Social Services, Australia | |
Institution of Origin | University of Southern Queensland |
https://research.usq.edu.au/item/q69w5/from-monologic-to-dialogic-accountability-of-nonprofit-organisations-on-beneficiaries-terms
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