如何利用区块链和三重记账法等技术改善非政府组织的问责实践?

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE
S. Kuruppu, D. Dissanayake, C. de Villiers
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引用次数: 11

摘要

本文的目的是探讨区块链和三重会计技术如何通过扩大援助的社会和经济成果来改善非政府组织(NGO)的问责制。它还从问责制的角度对这些技术进行了批评。设计/方法/途径对一家大型非政府组织进行深入的案例研究,通过半结构化访谈、文件分析和非参与式观察,了解现有非政府组织问责制和报告制度中存在的问题。然后使用一种新颖的案例-概念批判性分析来探索区块链和三重会计系统如何潜在地解决非政府组织问责制所面临的一些挑战。一项实证案例研究概述了当前向一系列利益相关者履行问责的过程,强调了“向上”问责是如何优于其他形式的。这为说明新技术如何通过实现更高效、准确和可审计的记录和报告来改善对捐助者的向上问责提供了基础,为非政府组织创造了空间,使其能够专注于对合作伙伴组织的横向问责和对受益人的向下问责。更大的问责制使非政府组织能够从伙伴组织和受益人那里获得不同的意见,从而有可能增加学习和成长的机会,即更大的影响。然而,如果不仔细实施,区块链和三式记账法也会造成“过度会计”,并进一步巩固向上利益相关者(如捐助者)的权力。一个全新的案例-概念批判性分析为如何利用技术改进现有的非政府组织问责制度提供了新的见解。尽管人们对区块链和三分制会计系统的可能性越来越兴奋,但本文对这些技术的局限性进行了批判性反思,并提出了未来研究的途径。实际意义介绍了如何将区块链和三重会计系统集成到非政府组织系统中的示例。这项研究还提出了在人类和技术之间建立牢固联系的重要性,这将确保将赋予弱势利益相关者权力的“社会化”问责形式嵌入到国际援助中。原创性/价值本研究利用经验证据,深入了解非政府组织问责制目前面临的挑战,并利用新型区块链和三重会计系统提供潜在的解决方案。加强对伙伴组织和受益者的问责很重要,因为这有可能使非政府组织学会如何变得更有影响力。因此,本文引入了丰富的、背景嵌入的视角,探讨非政府组织管理者如何利用这些技术来增强问责制和影响力。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
How can NGO accountability practices be improved with technologies such as blockchain and triple-entry accounting?
PurposeThe purpose of this paper is to explore how blockchain and triple-entry accounting technologies may improve non-governmental organisation (NGO) accountability by amplifying the social and economic outcomes of aid. It also provides a critique of these technologies from an accountability perspective.Design/methodology/approachAn in-depth case study of a large NGO, relying on semi-structured interviews, document analysis and non-participant observation, provides an understanding of current issues in existing NGO accountability and reporting systems. A novel case-conceptual critical analysis is then used to explore how blockchain and triple-entry accounting systems may potentially address some of the challenges identified with NGO accountability.FindingsAn empirical case study outlines the current processes which discharge accountability to a range of stakeholders, emphasising how “upward” accountability is privileged over other forms. This provides a foundation to illustrate how new technology can improve upward accountability to donors by enabling more efficient, accurate and auditable record-keeping and reporting, creating space for an NGO to focus on horizontal accountability to partner organisations and downward accountability to beneficiaries. Greater accountability exposes NGOs to diverse views from partner organisations and beneficiaries, potentially enhancing opportunities for learning and growth, i.e. greater impact. However, blockchain and triple-entry accounting can also create “over-accounting” and further entrench the power of upward stakeholders, such as donors, if not implemented carefully.Research limitations/implicationsA novel case-conceptual critical analysis furnishes new insights into how existing NGO accountability systems can be improved with technology. Despite the growing excitement about the possibilities of blockchain and triple-entry accounting systems, this paper offers a critical reflection on the limitations of these technologies and suggests avenues for future research.Practical implicationsExamples of how blockchain and triple-entry accounting systems can be integrated into NGO systems are presented. This research also raises the importance of creating a strong nexus between humans and technology, which ensures that “socialising” forms of accountability that empower vulnerable stakeholders, are embedded into international aid.Originality/valueThis research provides insight into present challenges with NGO accountability, using empirical evidence, furnishing potential solutions using novel blockchain and triple-entry accounting systems. Greater accountability to partner organisations and beneficiaries is important, as it potentially enables NGOs to learn how to be more impactful. Therefore, this paper introduces rich, contextually embedded perspectives on how NGO managers can exploit such technologies to enhance accountability and impact.
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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