全球流行病对非政府组织在线问责做法的影响

IF 3.2 Q1 BUSINESS, FINANCE
S. A. Uygur, C. Napier
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引用次数: 0

摘要

目的尽管公众对新冠肺炎大流行的关注和媒体报道不断增加,但很少有研究表明危机如何影响非营利部门的问责做法。本研究重点关注在全球新兴经济体运营但在英格兰和威尔士注册的国际非政府组织,并研究其在线问责做法在新冠肺炎大流行后如何变化。本文的目的是解决这些问题。设计/方法论/方法作者使用情境危机沟通理论(SCCT)的理论视角和非营利治理的应急方法,以评估国际非政府组织为维护其声誉而做出的回应如何塑造问责制实践,而这些声誉被认为受到新冠肺炎大流行的损害。他们使用Dumont(2013)的非营利虚拟问责指数(NPVAI)进行统计分析。他们研究了作为应对新冠肺炎大流行的政策,NPVAI的五个方面是否发生了重大变化。他们还检查了用于披露绩效、治理和使命信息的文件,以了解其内容是否受到疫情的影响。研究结果作者发现,与疫情前相比,NPVAI的两个维度:可及性和参与度在统计上有所不同。他们还检查了用于披露绩效、治理和使命信息的文件,以了解其内容是否受到疫情的影响。他们的研究结果表明,国际非政府组织专注于保持捐助者的注意力和资金流动,而不是告知他们的表现以及他们的治理如何因疫情而发生变化。在业绩、治理和任务方面没有发现统计上的显著变化。研究局限性/影响主要在新兴经济体专注于人道主义救济和危机管理的国际非政府组织也受到了疫情的影响。然而,人们很少关注新冠肺炎大流行对问责制的影响。因此,有必要分析非营利部门的问责做法如何受到疫情的影响。由于疫情的性质,在线问责实践是一个可以重点研究的领域,迄今为止,很少有关于在线问责的研究。该研究通过评估NPVAI在不同时间段而不是在特定时间点的不同类型组织之间进行比较的适用性,在方法上做出了贡献。作者得出的结论是,NPVAI必须辅以对关键在线文件和其他材料内容的一些分析。实际含义作者的研究结果为危机管理及其对新兴经济体和非营利部门的非政府组织问责实践的影响提供了重要意义。研究结果表明,这场危机只导致了使命和治理的有限变化,因为这些方面的变化往往是长期的。尽管他们预计疫情会导致更多的业绩信息发布,但这并没有发生。在线问责实践在参与和可访问性方面的加强表明,国际非政府组织更专注于维持其资金流动,而不是针对疫情的行动。这一点尤其明显,因为无论规模大小,捐赠和筹款联系在整个疫情期间都有所增加。总体而言,该研究提供了针对新冠肺炎疫情对非营利部门在线问责做法的影响的重要发现。该研究的实证贡献是评估非营利组织如何塑造其在线问责实践,以维护其声誉和合法性。社会含义作者在论文的结论部分扩大了对论文对在线问责和危机管理的理论、方法和知识的贡献的讨论。他们发现,国际非政府组织对疫情的反应是对其筹集资金的能力更加焦虑,内容分析显示,关于国际非政府机构的业绩如何受到疫情影响的额外信息很少,这表明国际非政府协会需要更多地关注如何在危机时期管理问责制。原创/价值作者使用理论构建了一个概念框架,这些理论有可能解释新冠肺炎大流行等外部因素如何影响在线问责实践。他们的论文也响应了对非政府组织中各种问责机制的有效性进行研究的呼吁(Unerman和O’Dwyer,2006)。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Impact of the global pandemic on online accountability practices in INGOs
PurposeDespite increasing public attention and media coverage of the Covid-19 pandemic, little research was conducted on how the crisis affected accountability practices in the not-for-profit sector. This study focusses on international non-governmental organisations (INGOs) that operate in emerging economies worldwide but are registered in England and Wales and examines how their online accountability practices changed after the Covid-19 pandemic. The purpose of this paper is to address these issues.Design/methodology/approachThe authors use the theoretical lens of the situational crisis communication theory (SCCT) and a contingency approach to not-for-profit governance in order to assess how accountability practices have been shaped by the response given by INGOs to preserve their reputation which is argued to be damaged by the COVID-19 pandemic. They use Dumont's (2013) nonprofit virtual accountability index (NPVAI) for statistical analysis. They examine whether the five dimensions of the NPVAI have changed significantly as a policy of response to the Covid-19 pandemic. They also examine the documents used to disclose information on performance, governance and mission to understand if their content was affected by the pandemic.FindingsThe authors found two of the NPVAI dimensions: accessibility and engagement to be statistically different compared to before the pandemic. They also examined the documents used to disclose information on performance, governance and mission in order to understand if their content were affected by the pandemic. Their findings suggest that INGOs focussed on keeping their donors' attention and their fund flow rather than informing how they performed and how their governance has changed as a result of the pandemic. No statistically significant change was found regarding the dimensions of performance, governance and mission.Research limitations/implicationsINGOs which focus on humanitarian relief and crises management mainly in emerging economies were also affected by the pandemic. However little attention has been given to how accountability was being shaped by the Covid-19 pandemic. An analysis of how not-for-profit sector accountability practices were affected by the pandemic is, therefore, needed. Due to the nature of the pandemic online accountability practices is an area where research could focus on, until now few studies have been conducted on online accountability. The study contributes methodologically by assessing the applicability of the NPVAI for comparisons across different time periods rather than across different types of organisation at a specific point in time. The authors conclude that the NPVAI must be supplemented by some analysis of the content of key online documents and other material.Practical implicationsThe authors’ findings provide important implications for crisis management and its effect on accountability practices in INGOs that operate in emerging economies and the not-for-profit sector in general. The findings suggest that the crisis led to only limited changes in mission and governance as changes in these dimensions tend to occur over the long term. Although they expected the pandemic to lead to more performance information being released, this did not happen. The enhancement of online accountability practice in the engagement and accessibility dimensions shows that INGOs focussed more on maintaining their fund flow rather than on actions to target the pandemic. This is especially apparent as regardless of size the donation and fundraising links have increased throughout the pandemic. Overall, the study provides important findings specific to the effects of the Covid-19 pandemic on online accountability practices in the not-for-profit sector. The study's empirical contribution is to assess how not-for-profit organisations shape their online accountability practices to preserve their reputation and legitimacy.Social implicationsThe authors have expanded the discussion of the paper's contribution to theory, methodology and knowledge about online accountability and crisis management in the conclusion section of the paper. They found that INGOs have reacted to the pandemic by becoming more anxious about their ability to generate funds, and content analysis showed that there was little additional information about how INGOs' performance had been affected by the pandemic, which suggests that INGOs need to pay more attention to how they manage accountability in times of crisis.Originality/valueThe authors construct a conceptual framework using theories that have the potential to explain how external factors such as the Covid-19 pandemic can affect online accountability practices. Their paper also responds to the call for studies of the effectiveness of various accountability mechanisms in NGOs (Unerman and O’ Dwyer, 2006). Unlike previous studies they did not compare various sectors at a single point in time, but rather they assessed the impact of the Covid-19 pandemic and the reaction of INGOs by comparing online disclosures across time. This is a novel use of Dumont's NPVAI and therefore provides an important contribution to the literature.
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CiteScore
5.80
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13.00%
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