Grounded accountability and Indigenous self-determination

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Grounded accountability and Indigenous self-determination. / Scobie, Matt; Lee, Bill; Smyth, Stewart.

In: Critical Perspectives on Accounting, Vol. 2020, 102198, 20.06.2020.

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@article{aba86509a8ec4e5a9cbd13dfd5059623,
title = "Grounded accountability and Indigenous self-determination",
abstract = "This article develops the concept of grounded accountability, which locates practices of operational non-governmental organizations (NGOs) within the culture of the communities they serve. Grounded accountability is presented to extend the concept of felt accountability that is understood as an ethical affinity between an employee and the goals of operational NGOs that employ them to benefit third parties. Grounded accountability involves devolving responsibility for defining goals to the third parties who can then realise their own self-determination. Grounded accountability is developed with a Māori community indigenous to Aotearoa/New Zealand through their shared whakapapa that views a structured genealogical relationship between all things. Whakapapa suggests that accountability is grounded in kinship, place and intergenerational relationships. An empirical exploration of grounded accountability takes place through an ethnography-informed case study conducted at two levels of investigation. The first is within Ngāi Tahu, a broad kinship grouping, who are pursuing self-determination in the settler-colonial context of Aotearoa/New Zealand. The second is within Te Rūnanga Group, an operational NGO charged with managing and distributing the collective assets resulting from the settlement of grievances against the Crown fought for by Ngāi Tahu in their struggle for self-determination. Evidence of grounded accountability was found within Ngāi Tahu and although this has been transmitted to some practices within Te Rūnanga Group, other practices constrain grounded relationships. To the extent that grounded accountability exists, through the design of an organization based on the values of primary stakeholders and continuous engagement with those stakeholders over time, it overcomes some potential limitations of perpetuating beneficiary dependency inherent in felt accountability.",
keywords = "Accountability, Indigenous, Non-governmental organizations, Self-determination",
author = "Matt Scobie and Bill Lee and Stewart Smyth",
year = "2020",
month = jun,
day = "20",
doi = "10.1016/j.cpa.2020.102198",
language = "English",
volume = "2020",
journal = "Critical Perspectives on Accounting",
issn = "1045-2354",
publisher = "Elsevier",

}

RIS

TY - JOUR

T1 - Grounded accountability and Indigenous self-determination

AU - Scobie, Matt

AU - Lee, Bill

AU - Smyth, Stewart

PY - 2020/6/20

Y1 - 2020/6/20

N2 - This article develops the concept of grounded accountability, which locates practices of operational non-governmental organizations (NGOs) within the culture of the communities they serve. Grounded accountability is presented to extend the concept of felt accountability that is understood as an ethical affinity between an employee and the goals of operational NGOs that employ them to benefit third parties. Grounded accountability involves devolving responsibility for defining goals to the third parties who can then realise their own self-determination. Grounded accountability is developed with a Māori community indigenous to Aotearoa/New Zealand through their shared whakapapa that views a structured genealogical relationship between all things. Whakapapa suggests that accountability is grounded in kinship, place and intergenerational relationships. An empirical exploration of grounded accountability takes place through an ethnography-informed case study conducted at two levels of investigation. The first is within Ngāi Tahu, a broad kinship grouping, who are pursuing self-determination in the settler-colonial context of Aotearoa/New Zealand. The second is within Te Rūnanga Group, an operational NGO charged with managing and distributing the collective assets resulting from the settlement of grievances against the Crown fought for by Ngāi Tahu in their struggle for self-determination. Evidence of grounded accountability was found within Ngāi Tahu and although this has been transmitted to some practices within Te Rūnanga Group, other practices constrain grounded relationships. To the extent that grounded accountability exists, through the design of an organization based on the values of primary stakeholders and continuous engagement with those stakeholders over time, it overcomes some potential limitations of perpetuating beneficiary dependency inherent in felt accountability.

AB - This article develops the concept of grounded accountability, which locates practices of operational non-governmental organizations (NGOs) within the culture of the communities they serve. Grounded accountability is presented to extend the concept of felt accountability that is understood as an ethical affinity between an employee and the goals of operational NGOs that employ them to benefit third parties. Grounded accountability involves devolving responsibility for defining goals to the third parties who can then realise their own self-determination. Grounded accountability is developed with a Māori community indigenous to Aotearoa/New Zealand through their shared whakapapa that views a structured genealogical relationship between all things. Whakapapa suggests that accountability is grounded in kinship, place and intergenerational relationships. An empirical exploration of grounded accountability takes place through an ethnography-informed case study conducted at two levels of investigation. The first is within Ngāi Tahu, a broad kinship grouping, who are pursuing self-determination in the settler-colonial context of Aotearoa/New Zealand. The second is within Te Rūnanga Group, an operational NGO charged with managing and distributing the collective assets resulting from the settlement of grievances against the Crown fought for by Ngāi Tahu in their struggle for self-determination. Evidence of grounded accountability was found within Ngāi Tahu and although this has been transmitted to some practices within Te Rūnanga Group, other practices constrain grounded relationships. To the extent that grounded accountability exists, through the design of an organization based on the values of primary stakeholders and continuous engagement with those stakeholders over time, it overcomes some potential limitations of perpetuating beneficiary dependency inherent in felt accountability.

KW - Accountability

KW - Indigenous

KW - Non-governmental organizations

KW - Self-determination

UR - http://www.scopus.com/inward/record.url?scp=85086719482&partnerID=8YFLogxK

U2 - 10.1016/j.cpa.2020.102198

DO - 10.1016/j.cpa.2020.102198

M3 - Article

VL - 2020

JO - Critical Perspectives on Accounting

JF - Critical Perspectives on Accounting

SN - 1045-2354

M1 - 102198

ER -