Abstract
Previous research on NGO accountability have focused on the constraining features of NGOs’ accountability to donors. We argue that donor accountability of NGOs also has enabling features which can be mobilised to the advantage of beneficiaries. Drawing on a fieldwork-based case study design in this paper, we show that how powerful stakeholders like donors can influence NGOs, and in that process facilitate beneficiary accountability. We have found that donors have applied “direct usage” (influence NGOs directly by controlling critical resources) and “indirect usage” (influence NGOs indirectly via other stakeholders such as regulators) strategies in holding the case NGO to account.
Original language | English |
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Pages (from-to) | 113-134 |
Number of pages | 22 |
Journal | Accounting Forum |
Volume | 43 |
Issue number | 1 |
DOIs | |
Publication status | Published - 24 Mar 2019 |
Keywords
- Bangladesh
- beneficiary accountability
- case study
- donor accountability
- NGO accountability
- stakeholders