TY - JOUR
T1 - The accountability of advocacy NGOs
T2 - insights from the online community of practice
AU - Goncharenko, Galina
PY - 2019/1/2
Y1 - 2019/1/2
N2 - Advocacy non-governmental organisations (NGOs) play an important role in society by keeping in check the power of corporations and governments and uncovering rights violations. They differ from other NGOs in terms of their agenda, funding structure and the stakeholders they serve, and operate in a context characterised by increasing demands for transparency, accountability and responsible advocacy. This study examines how the accountability agenda of advocacy NGOs is shaped by the need to maintain independence, preserve values and keep reputation unsullied when faced with financial and legitimacy pressures. A netnography method is employed to analyse the discussions taking place in the NGOs’ online community of practice to understand the implications of the accountability challenges faced by advocacy NGOs through the perceptions of NGO professionals. The study reveals that the accountability agenda of advocacy NGOs is determined by the interrelated threats of financial vulnerability, potential loss of independence, legitimacy challenges and the high level of public scrutiny. The findings highlight that imperfect accountability mechanisms (e.g. financial reporting and performance management systems) hinder the ability of advocacy NGOs to demonstrate their accountability. HIGHLIGHTS Advocacy NGOs face the highest level of accountability demands among non-profits. Financial vulnerability and independence threats are the main accountability drivers. Complexities in performance management hinder signalling NGOs accountability. Netnography permits to explore perceptions of advocacy NGOs' practitioners.
AB - Advocacy non-governmental organisations (NGOs) play an important role in society by keeping in check the power of corporations and governments and uncovering rights violations. They differ from other NGOs in terms of their agenda, funding structure and the stakeholders they serve, and operate in a context characterised by increasing demands for transparency, accountability and responsible advocacy. This study examines how the accountability agenda of advocacy NGOs is shaped by the need to maintain independence, preserve values and keep reputation unsullied when faced with financial and legitimacy pressures. A netnography method is employed to analyse the discussions taking place in the NGOs’ online community of practice to understand the implications of the accountability challenges faced by advocacy NGOs through the perceptions of NGO professionals. The study reveals that the accountability agenda of advocacy NGOs is determined by the interrelated threats of financial vulnerability, potential loss of independence, legitimacy challenges and the high level of public scrutiny. The findings highlight that imperfect accountability mechanisms (e.g. financial reporting and performance management systems) hinder the ability of advocacy NGOs to demonstrate their accountability. HIGHLIGHTS Advocacy NGOs face the highest level of accountability demands among non-profits. Financial vulnerability and independence threats are the main accountability drivers. Complexities in performance management hinder signalling NGOs accountability. Netnography permits to explore perceptions of advocacy NGOs' practitioners.
KW - accountability
KW - Advocacy NGOs
KW - netnography
KW - online community of practice
UR - http://www.scopus.com/inward/record.url?scp=85067929627&partnerID=8YFLogxK
UR - https://www.tandfonline.com/doi/full/10.1080/01559982.2019.1589901
U2 - 10.1080/01559982.2019.1589901
DO - 10.1080/01559982.2019.1589901
M3 - Article
AN - SCOPUS:85067929627
SN - 0155-9982
VL - 43
SP - 135
EP - 160
JO - Accounting Forum
JF - Accounting Forum
IS - 1
ER -