Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study

•Beneficiary accountability is a contested and misunderstood term.•We offer a conceptual framework of beneficiary accountability.•It is casually demanded and action-based.•It is also quasi-instrumental and focuses on beneficiary self-reliance.•NGOs can discharge beneficiary accountability by involvi...

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Bibliographic Details
Published inCritical perspectives on accounting Vol. 80; p. 102130
Main Authors Dewi, Miranti Kartika, Manochin, Melina, Belal, Ataur
Format Journal Article
LanguageEnglish
Published Elsevier Ltd 01.10.2021
Subjects
Beneficiary accountability
Case study
Indonesia
NGO
Case study
Beneficiary accountability
NGO
Indonesia
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Summary:•Beneficiary accountability is a contested and misunderstood term.•We offer a conceptual framework of beneficiary accountability.•It is casually demanded and action-based.•It is also quasi-instrumental and focuses on beneficiary self-reliance.•NGOs can discharge beneficiary accountability by involving its stakeholders. Beneficiary accountability (BA) by NGOs is a contested notion. Extant research suggests disparity and complexity over its meanings, practices and forms. Its operationalisation, although important, has been a challenge for the NGO scholars, practitioners, donors and the relevant policymakers. In this study, we offer a conceptual framework of BA based on extensive literature review. It highlights four key attributes of BA – casually demanded, action based, quasi-instrumental and focuses on beneficiary self-reliance. We then empirically illustrate the framework by drawing evidence from a case study. The data for this research has been collected via a fieldwork based case study in Indonesia and the methods employed include interviews, focus groups, observation and documentary analysis.
ISSN:1045-2354
1095-9955
DOI:10.1016/j.cpa.2019.102130