Theorising Accountability for NGO Advocacy

Accounting, Auditing and Accountability Journal, Vol. 19, No. 3, 2006

28 Pages Posted: 9 Feb 2011

See all articles by Jeffrey Unerman

Jeffrey Unerman

Lancaster University Management School, Dept of Accounting & Finance; University of London - School of Management

Brendan O'Dwyer

University of Amsterdam - Faculty of Economics and Business (FEB)

Date Written: February 9, 2011

Abstract

Purpose – The purpose of this paper is to develop a staged theoretical argument regarding whether non-governmental organisations (NGOs) can be considered responsible and accountable for the direct and indirect consequences, on a wide range of stakeholders, flowing from their advocacy activities.

Design/methodology/approach – The paper is primarily theoretical and conceptual, developing a structured, conditional and staged model illustrated with empirical examples.

Findings – The paper finds depending upon the theoretical arguments accepted at each stage of the model, the advocacy activities of an NGO may be considered to cause a widespread and often unintended negative impact upon the lives of many stakeholders who are either close to, or remote from, the NGO. Also, that depending upon the theoretical position taken regarding the scope of accountability, all entities – including NGOs – may be regarded as responsible and accountable for the impacts which their activities directly and indirectly cause to a broad range of stakeholders. Research limitations/implications – The model is primarily theoretical, so it can benefit from empirical studies to assess its applicability in practice. It also has the scope to be applied in assessing the responsibility and accountability of a range of other entities for their advocacy – such as businesses, religious bodies, political parties, and academics. Practical implications – The paper presents a contribution to the growing debate on NGO accountability.

Originality/value – The paper uses the synthesis of various philosophical positions to develop a conditional, staged model which may be used to establish whether NGOs (and other organisations) can be regarded as having responsibilities and accountabilities for the direct and indirect impacts of their advocacy activities on a broad range of stakeholders.

Keywords: NGO, non-profit, accountability model, NGO accountability

JEL Classification: M40, M41, M14, L30, L31

Suggested Citation

Unerman, Jeffrey and O'Dwyer, Brendan, Theorising Accountability for NGO Advocacy (February 9, 2011). Accounting, Auditing and Accountability Journal, Vol. 19, No. 3, 2006, Available at SSRN: https://ssrn.com/abstract=1758546

Jeffrey Unerman

Lancaster University Management School, Dept of Accounting & Finance ( email )

Lancaster LA1 4YX
United Kingdom

HOME PAGE: http://https://www.lancaster.ac.uk/lums/people/jeffrey-unerman

University of London - School of Management ( email )

Egham
Surrey, Egham TW20 8DG
United Kingdom
0207-848-4237 (Phone)
0207-848-4237 (Fax)

Brendan O'Dwyer (Contact Author)

University of Amsterdam - Faculty of Economics and Business (FEB) ( email )

Roetersstraat 11
Amsterdam, 1018 WB
Netherlands

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