Seeking “conversations for accountability”:
Date
2017
Journal Title
Journal ISSN
Volume Title
Publisher
Emerald Publishing Limited
Abstract
Purpose – The purpose of this paper is to ascertain how upward accountability processes can be enabling in,
or constraining to, the effective deployment of development aid funding.
Design/methodology/approach – The paper derives its primary insights from in-depth interviews and
focus groups with non-governmental organization (NGO) fieldworkers working and delivering development
aid in Northern Ghana. It analyses inductively the perspectives of fieldworkers to explain their experiences of
upward accountability.
Findings – The fieldworkers’ perception of upward accountability was mainly one of external control,
in response to which they enacted a skilful form of compliance accountability. This perception of control
failed to stifle their initiative and intrinsic commitment to beneficiaries. The fieldworkers craved
“conversations for accountability”, in which they had a voice in the development of upward accountability
metrics, thereby enabling them to fulfil their sense of felt responsibility to beneficiaries. While aspects of
“conversations for accountability” were emerging in fieldworker-funder interactions, it was unclear to what
extent funders were committed to further advancing them. Overall, the analysis unveils how felt
responsibility mediates for, and partly diminishes, the perceived negative impacts on aid effectiveness of
upward accountability processes informed by a focus on control.
Originality/value – The authors examine the potential of upward accountability processes using in-depth
analyses of the actual experiences of those involved in delivering NGO services at the grassroots level.
The authors contribute to emerging work in this vein by enriching the authors’ understanding of local
constituencies’ experiences of accountability processes more generally, especially the impact these
mechanisms have on NGO operational activities. The authors also unveil the mediating role fieldworkers’
“felt responsibility” to beneficiaries’ plays in moderating the perceived negative impacts on aid effectiveness
of upward accountability processes.
Description
Journal Article
Keywords
Performance measurement, Non-governmental organizations, Felt accountability, NGO accountability, Felt responsibility, Upward accountability
Citation
Gloria Agyemang, Brendan O’Dwyer, Jeffrey Unerman, Mariama Awumbila, (2017) "Seeking “conversations for accountability”: Mediating the impact of non-governmental organization (NGO) upward accountability processes", Accounting, Auditing & Accountability Journal, Vol. 30 Issue: 5, pp.982-1007, https://doi.org/10.1108/AAAJ-02-2015-1969