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Seeking “conversations for accountability”

Author

Listed:
  • Gloria Agyemang
  • Brendan O’Dwyer
  • Jeffrey Unerman
  • Mariama Awumbila
Abstract
Purpose - The purpose of this paper is to ascertain how upward accountability processes can be enabling in, or constraining to, the effective deployment of development aid funding. Design/methodology/approach - The paper derives its primary insights from in-depth interviews and focus groups with non-governmental organization (NGO) fieldworkers working and delivering development aid in Northern Ghana. It analyses inductively the perspectives of fieldworkers to explain their experiences of upward accountability. Findings - The fieldworkers’ perception of upward accountability was mainly one of external control, in response to which they enacted a skilful form of compliance accountability. This perception of control failed to stifle their initiative and intrinsic commitment to beneficiaries. The fieldworkers craved “conversations for accountability”, in which they had a voice in the development of upward accountability metrics, thereby enabling them to fulfil their sense of felt responsibility to beneficiaries. While aspects of “conversations for accountability” were emerging in fieldworker-funder interactions, it was unclear to what extent funders were committed to further advancing them. Overall, the analysis unveils how felt responsibility mediates for, and partly diminishes, the perceived negative impacts on aid effectiveness of upward accountability processes informed by a focus on control. Originality/value - The authors examine the potential of upward accountability processes using in-depth analyses of the actual experiences of those involved in delivering NGO services at the grassroots level. The authors contribute to emerging work in this vein by enriching the authors’ understanding of local constituencies’ experiences of accountability processes more generally, especially the impact these mechanisms have on NGO operational activities. The authors also unveil the mediating role fieldworkers’ “felt responsibility” to beneficiaries’ plays in moderating the perceived negative impacts on aid effectiveness of upward accountability processes.

Suggested Citation

  • Gloria Agyemang & Brendan O’Dwyer & Jeffrey Unerman & Mariama Awumbila, 2017. "Seeking “conversations for accountability”," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(5), pages 982-1007, June.
    • Handle: RePEc:eme:aaajpp:aaaj-02-2015-1969
    DOI: 10.1108/AAAJ-02-2015-1969
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    Citations

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    Cited by:

    1. Yasmin, Sofia & Ghafran, Chaudhry, 2019. "The problematics of accountability: Internal responses to external pressures in exposed organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    2. O’Leary, Susan & Smith, David, 2020. "Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations," Accounting, Organizations and Society, Elsevier, vol. 85(C).
    3. Yang, Cherrie & Northcott, Deryl, 2018. "Unveiling the role of identity accountability in shaping charity outcome measurement practices," The British Accounting Review, Elsevier, vol. 50(2), pages 214-226.
    4. Boomsma, Roel & O'Dwyer, Brendan, 2019. "Constituting the governable NGO: The correlation between conduct and counter-conduct in the evolution of funder-NGO accountability relations," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 1-20.
    5. Danson, Mike & Galloway, Laura & Sherif, Mohamed, 2021. "From unemployment to self-employment: Can enterprise policy intensify the risks of poverty?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 75(C).
    6. García-Sánchez, Isabel-María & Suárez-Fernández, Oscar & Martínez-Ferrero, Jennifer, 2019. "Female directors and impression management in sustainability reporting," International Business Review, Elsevier, vol. 28(2), pages 359-374.
    7. Hall, Matthew & O'Dwyer, Brendan, 2017. "Accounting, non-governmental organizations and civil society: The importance of nonprofit organizations to understanding accounting, organizations and society," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 1-5.
    8. Giacomo Boesso & Fabrizio Cerbioni & Andrea Menini, 2022. "Does the Adoption of Planning and Control Tools Influence Performance? Opinions of Grantors and Grantees About Non-profit Projects," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(2), pages 35-55.

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