From monologic to dialogic: Accountability of nonprofit organisations on beneficiaries’ terms

• Published in: Accounting, auditing & accountability journal auditing & accountability journal, 2019-10, Vol.33 (2), p.447-471
• Main Authors: Kingston, Kylie L., Furneaux, Craig, de Zwaan, Laura, Alderman, Lyn
• Format: Article
• Language: English
• Subjects: Accountability; Accounting policies; Accounting theory; Beneficiaries; Case studies; Democracy; Empowerment; Hegemony; Inequality; Narratives; Neoliberalism; Nonprofit organizations; Participation; Political theory; Power; Research design; Research methodology; Social justice; Social meaning; Stakeholders; Sustainable development
• ISSN: 0951-3574; 1758-4205
• DOI: 10.1108/AAAJ-01-2019-3847

PurposeInformed 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/approachThe research design used case studies involving two NPOs, examining documents and conducting interviews across three stakeholder groups, within each organisation.FindingsFindings 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/implicationsThe 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 implicationsIn 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/valueThis 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.