From monologic to dialogic: accountability of nonprofit organisations on beneficiaries’ terms

Kingston, Kylie L. and Furneaux, Craig W. and de Zwaan, Laura and Alderman, Lyn ORCID: (2019) From monologic to dialogic: accountability of nonprofit organisations on beneficiaries’ terms. In: 9th Asia-Pacific Interdisciplinary Research in Accounting Conference (APIRA 2019), 1 July 2019 - 3 July 2019, Auckland, New Zealand.

Text (Accepted Version)
Kingston_APIRA paper.pdf

Download (151kB) | Preview


Purpose – Informed by the critical perspective of dialogic accounting theory, this paper explores the use of evaluation as a means of enhancing accountability to beneficiaries within nonprofit organisations. As a stakeholder group frequently marginalised by traditional accounting practices, the participation of beneficiaries within a nonprofit organisation’s accountability structure is presented as a means of increasing social justice.

Design/methodology/approach - The research design used case studies involving two nonprofit organisations, examining documents and conducting interviews across three stakeholder groups, within each organisation.

Findings – Findings reveal that when viewed on beneficiaries’ terms, accountability to beneficiaries, through participative evaluation, needs to consider the particular timeframe of beneficiary engagement within each organisation. This temporal element positions downwards accountability to beneficiaries within nonprofit organisations as multi-modal.

Research limitations – The research poses a limit to statistical generalisability outside of the specific research context. However, the research prioritises theoretical generalisation to social forms and meanings, and as such provides insights for literature.

Practical implications – In acknowledging that beneficiaries have accountability needs dependent upon their timeframe of participation, nonprofit organisations can better target their downwards accountability structures. This research also has practical implications in its attempt to action two of the United Nation’s Sustainable Development Goals.

Originality/value – This paper makes a contribution to the limited research into nonprofit accountability towards beneficiaries. Dialogic accounting theory is enacted to explore how accountability can be practised on beneficiaries’ terms.

Statistics for USQ ePrint 43356
Statistics for this ePrint Item
Item Type: Conference or Workshop Item (Commonwealth Reporting Category E) (Paper)
Refereed: Yes
Item Status: Live Archive
Faculty/School / Institute/Centre: No Faculty
Faculty/School / Institute/Centre: No Faculty
Date Deposited: 07 Jan 2022 02:06
Last Modified: 13 Jan 2022 09:13
Uncontrolled Keywords: accountability, beneficiary, non-profit organisations, critical accounting, Dialogic Accounting Theory, participative evaluation
Fields of Research (2008): 16 Studies in Human Society > 1607 Social Work > 160703 Social Program Evaluation
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150101 Accounting Theory and Standards
Fields of Research (2020): 39 EDUCATION > 3902 Education policy, sociology and philosophy > 390201 Education policy
Socio-Economic Objectives (2008): C Society > 93 Education and Training > 9302 Teaching and Instruction > 930201 Pedagogy
Socio-Economic Objectives (2020): 16 EDUCATION AND TRAINING > 1603 Teaching and curriculum > 160302 Pedagogy

Actions (login required)

View Item Archive Repository Staff Only