Accounting for stakeholder engagement in developing countries: proposing an engagement system to respond to sustainability demands

IF 3.5 Q1 BUSINESS, FINANCE
Ikenna Elias Asogwa, Maria Estela Varua, Rina Datt, Peter Humphreys
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引用次数: 0

Abstract

Purpose The purpose of this study is to present an in-depth examination of stakeholder engagement processes in non-governmental organisations (NGOs) from the perspective of NGO managers to enhance accountability and the effectiveness with which aid services are delivered. Specifically, demand-side (downward) accountability and the implications of an accountability system that is predominantly supply-side (upward) focused are explored. Design/methodology/approach This study draws on evidence gathered from 25 in-depth interviews with representatives of leading NGOs in Nigeria to explore and uncover the nature of stakeholder engagement and accountability processes in their respective organisations. This study shows prospects for entrenching organisational reform that balances power and influence that benefits the less economically powerful demand side of the stakeholders. A relevant aspect of stakeholder theory was used to frame the analysis. Findings The study reveals an overlay of a blanket engagement system and a seeming reluctance of NGOs to disclose critical information to the demand-side stakeholders (DSS), and suggests ways to meet sustainability demands and address the militating concerns. A perceived lack of understanding and prospects or outcomes of demand-side accountability are central to this; however, engagement outcomes that account for impact rather than output are explored and reported. The findings suggest that proper accountability involves adequate stakeholder engagement which is a prerequisite and paramount for sustainability. Research limitations/implications This study primarily delineates NGO managers’ views on NGO engagement and accountability dynamics. Future research may explore the perspectives of downward stakeholders themselves. The study highlights the concern for NGOs to maintain a defined stakeholder engagement process that resists external forces that may impact on their operations and derail their mission, resulting in duplication of services. Practical implications The study shows the implications of donors’ influence on accountability practices which can be improved by re-structuring supply-side stakeholders to significantly include DSS accountability requirements in the key performance indicators of NGOs in developing countries. The authors present a nuanced perspective to aid delivery and access that ensures improved services and more effective, impactful and sustainable aid which is of practical relevance to NGOs and their accountability mechanism. Originality/value This study deepens the understanding of the dynamics of stakeholder engagement and accountability processes and shows that the most effective way to deploy aid funds to meet sustainability goals is to draw on the experiences and local knowledge of the DSS. This would require an effective and results-driven dialogue among all the stakeholders involved. The proposed engagement and management framework contribute to theory and practice by fostering multi-stakeholder cooperation, DSS accountability and the advancement of sustainable development
发展中国家利益相关者参与的核算:提出一个参与体系以响应可持续性需求
本研究的目的是从非政府组织管理者的角度对非政府组织(NGO)的利益相关者参与过程进行深入研究,以加强问责制和提供援助服务的有效性。具体地说,需求侧(向下)问责制和主要以供给侧(向上)为重点的问责制的含义进行了探讨。本研究通过对尼日利亚主要非政府组织代表的25次深度访谈收集证据,探索和揭示各自组织中利益相关者参与和问责流程的本质。这项研究显示了巩固组织改革的前景,这种改革可以平衡权力和影响力,使利益相关者中经济实力较弱的需求方受益。利益相关者理论的一个相关方面被用于框架分析。研究结果揭示了一个覆盖的参与系统和非政府组织似乎不愿意向需求方利益相关者(DSS)披露关键信息,并提出了满足可持续性要求和解决不利问题的方法。对需求方问责制的理解和前景或结果的缺乏是核心问题;然而,参与的结果是考虑到影响而不是产出进行了探索和报告。调查结果表明,适当的问责制涉及利益相关者的充分参与,这是可持续发展的先决条件和最重要的。本研究主要描述了非政府组织管理者对非政府组织参与和问责机制的看法。未来的研究可能会探索向下利益相关者自身的视角。该研究强调,非政府组织需要维持一个明确的利益相关者参与过程,以抵制可能影响其业务和偏离其使命的外部力量,从而导致服务重复。该研究显示了捐助者对问责做法的影响,可以通过对供应方利益攸关方进行结构调整,将发展中国家非政府组织的关键绩效指标大幅纳入发展支助事务问责要求来改善这种影响。作者对援助的提供和获取提出了一个细致入微的观点,以确保改善服务和更有效、更有影响力和可持续的援助,这对非政府组织及其问责机制具有实际意义。本研究加深了对利益相关者参与和问责过程的动态的理解,并表明部署援助资金以实现可持续发展目标的最有效方法是利用发展支助系统的经验和本地知识。这需要在所有相关利益攸关方之间进行有效和以结果为导向的对话。拟议的参与和管理框架通过促进多利益攸关方合作、决策支持部门问责制和促进可持续发展,有助于理论和实践
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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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