Stakeholder engagement and nonprofit organizations' (NPOs) accountability: a social media-based study of the Australian 2019/2020 bushfire crisis

IF 3.5 Q1 BUSINESS, FINANCE
Mai Nguyen, Alia Alshamari, Debbie Wills
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引用次数: 0

Abstract

Purpose

This study aims to examine the impact of stakeholder engagement on accountability, within nonprofit organizations (NPOs). Given the pivotal role NPOs play in disaster management and community welfare, it is crucial to gain an understanding of the obligations of NPOs, in terms of their disaster responses and accountability.

Design/methodology/approach

Using a case-study approach, the investigation features a content analysis of social media comments regarding the Australian Red Cross’ (ARC) funds’ allocation during the 2019/2020 bushfires, followed by a similar analysis of ARC's reports. Inspired by Carnegie et al.'s (2021) definition of accounting as a social science, this study uses dialogic theory and a transformative participatory framework, to evaluate how interactive stakeholder engagement influenced accountability strategies used by the NPO, to ensure its sustainable development.

Findings

The findings reveal that there was a significant increase in stakeholder engagement on social media, following negative media coverage, with participants voicing concerns over ARC’s method of funds’ allocation, delays in funds distribution and seemingly excessive administrative costs. ARC addressed these concerns by issuing Bushfire Reports, and conducting online Q&A sessions, in a bid to establish transparency. This study emphasizes how dialogic accounting can challenge accounting's limited scope – one that often overlooks ecological concerns and social justice.

Originality/value

This study uses the perspective of dialogic accounting theory to explore the relationship between stakeholder engagement on social media, and NPO accountability. It demonstrates how robust stakeholder engagement can challenge NPOs to establish accountability, thereby bridging the information gap between themselves and the public. The use of dialogic accounting theory allows the study to shift from the traditional focus of accounting research, which is the financial objectives of powerful entities, to the voices of the marginalized, the stakeholders, who are impacted by NPO decisions, and, in doing so, it highlights the potential for NPOs to foster accountability, and so advance sustainable development initiatives.

利益相关者参与和非营利组织(NPO)问责:基于社交媒体的澳大利亚 2019/2020 年丛林火灾危机研究
目的 本研究旨在探讨利益相关者的参与对非营利组织(NPO)问责制的影响。鉴于非营利组织在灾害管理和社区福利方面发挥着举足轻重的作用,了解非营利组织在灾害应对和问责制方面的义务至关重要。设计/方法/途径本研究采用案例研究法,对社交媒体上有关澳大利亚红十字会(ARC)在2019/2020年丛林大火期间资金分配的评论进行内容分析,然后对ARC的报告进行类似分析。受卡内基等人(2021 年)将会计定义为一门社会科学的启发,本研究采用对话理论和转型参与式框架,评估利益相关者的互动参与如何影响非营利组织所采用的问责策略,以确保其可持续发展。研究结果研究结果显示,在媒体进行负面报道后,利益相关者在社交媒体上的参与显著增加,参与者对澳大利亚红十字会的资金分配方法、资金分配延迟以及看似过高的行政成本表示担忧。为了解决这些问题,ARC 发布了 "丛林火灾报告",并开展了在线问答活动,以提高透明度。本研究强调了对话式会计如何挑战会计的有限范围--会计往往忽视生态问题和社会正义。 原创性/价值 本研究从对话式会计理论的角度探讨了利益相关者在社交媒体上的参与与非牟利组织问责制之间的关系。它展示了强有力的利益相关者参与如何挑战非营利组织建立问责制,从而弥合其与公众之间的信息鸿沟。对话式会计理论的使用使本研究得以从会计研究的传统重点--强势实体的财务目标--转移到受非营利组织决策影响的边缘化群体--利益相关者的声音上来,从而突出了非营利组织促进问责制的潜力,从而推进可持续发展倡议。
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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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