Acintya, Amanda;
Goncharenko, Galina;
Smith, Susan;
Matilal, Sumohon;
(2025)
A Networked Perspective on NGO Accountability in the Digital Realm.
The British Accounting Review
, Article 101740. 10.1016/j.bar.2025.101740.
(In press).
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Abstract
Drawing on Actor-Network Theory (ANT) and the concept of translation (Callon, 1984), this study examines the construction of accountability, which revolves around the interactions between a non-governmental organisation (NGO) and its stakeholder groups. As NGOs were forced to alter their modus operandi to survive the COVID-19 pandemic while maintaining accountability, we set an ethnographic field study in an Indonesian NGO to follow its digitalisation journey. Our findings offer an insight into heterogeneous and intricate processes of NGO accountability construction, supported by digitalisation, predicated upon the various organisational actors in the NGO network. Our findings reveal how each actor rationalises distinct mechanisms, driven by the urgency and unpredictability of evolving conditions, and these actions together collectively shape the construction of the NGO’s accountability. Our study demonstrates that the construction of NGO accountability extends beyond the traditional view of a dyadic and closed relationship between an NGO and its stakeholder groups but emerges from the networked interactions and relationships among a diverse array of stakeholders; thus, it underscores the layered and interconnected nature of accountability. Furthermore, by uncovering the social dynamics underpinning technology use, this study offers valuable insights into accountability technologies, particularly in response to extraordinary situations.
| Type: | Article |
|---|---|
| Title: | A Networked Perspective on NGO Accountability in the Digital Realm |
| DOI: | 10.1016/j.bar.2025.101740 |
| Publisher version: | https://doi.org/10.1016/j.bar.2025.101740 |
| Language: | English |
| Additional information: | This version is the author accepted manuscript. For information on re-use, please refer to the publisher’s terms and conditions. |
| Keywords: | Accountability, Actor-Network Theory, COVID-19, Digitalisation, NGO, Translation |
| UCL classification: | UCL UCL > Provost and Vice Provost Offices > UCL BEAMS UCL > Provost and Vice Provost Offices > UCL BEAMS > Faculty of Engineering Science > UCL School of Management |
| URI: | https://discovery.ucl.ac.uk/id/eprint/10212403 |
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