Abstract
The third sector encompasses many types of not-for-profit organisations (NPOs). This results in a diverse sector, where accountabilities vary and are complex. In this paper, we explore notions of accountability at the micro level of social analysis, between individuals, and enacted through social interaction. We aim to provide detail on how accountability is enacted at this level of analysis, and the role(s) of trust (if any) in this form of accountability. We employ a theoretical framework incorporating the theoretical constructs of accountability, trust and ‘the Other’, with additional support derived from literature that specifically discusses the relationship(s) between accountability, the Other and wider ethics. We employ a qualitative methodological framework, with two sources of data. The primary source of data included 42 semi-structured interviews conducted with service club members, along with representatives of donor organisations, beneficiary organisations and local government. In addition, documentary evidence was utilised in support of the primary data gathered. Following the application of qualitative data analysis techniques, we conclude that, at the micro level of social analysis, trust and accountability are intertwined concepts. We observed that the main mechanism for the discharge of accountability was via the formation and maintenance of personal relationships between members of the service club and key external stakeholders. We also conclude that charity offers individuals a means by which to particularise aspects of the Other, through the undertaking of charitable action. Within this particularisation process, facilitated by connecting with other individuals, accountability not only takes a different form than more hierarchical forms of accountability, but also serves to build interconnectedness between individuals, and provide satisfaction of the desire for the Other in volunteers and stakeholders alike.
Original language | English |
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Pages (from-to) | 419-439 |
Number of pages | 21 |
Journal | Financial Accountability & Management |
Volume | 37 |
Issue number | 4 |
Early online date | 27 Jan 2021 |
DOIs | |
Publication status | Published - Nov 2021 |
Bibliographical note
Funding Information:We would like to thank the two anonymous reviewers for their comments and recommendations. In addition, we extend thanks to the British Accounting and Finance Association Public Services and Charities Special Interest Group and the Chartered Institute of Public Finance and Accountancy (CIPFA) for the funding that assisted with interview transcription and travel. We would also like to thank participants at the CSEAR Annual Conference in 2017, the CSEAR Ireland Conference in 2018, the Aston Charities and Social Enterprises workshop in 2018, the Queen's University Centre for Not-for-profit and Public-sector Research Conference in 2019 and the Alternative Accounts Europe Conference in 2020. Finally, we thank Professor Carolyn Cordery and Professor Ivo de Loo for their comments on earlier drafts of this paper, and Professor Jeffrey Unerman for his comment at the CSEAR Ireland Conference that inspired the findings and conclusion of this paper.
Publisher Copyright:
© 2021 John Wiley & Sons Ltd
Keywords
- Accountability
- Service Clubs
- Trust
- United Kingdom
- the Other
- trust
- service clubs
- U.K
- accountability
ASJC Scopus subject areas
- Economics, Econometrics and Finance(all)
- Business, Management and Accounting(all)