The British Accounting Review ( IF 4.761 ) Pub Date : 2022-06-11 , DOI: 10.1016/j.bar.2022.101112 Caterina Cavicchi , Emidia Vagnoni
The paper aims at exploring how the creation of Fry's (1995) “conversations for accountability” between a welfare provision non-governmental organisation (NGO) and local institutions and private donors shaped the NGO's accountability path. To this end, the role that digital information systems (ISs) played in supporting this path was analysed. In more detail, the paper investigates how the NGO uses digital information to respond to the external pressure for accountability. This action research revealed that the construction of a shared meaning of accountability was possible because of the NGO's accountability conversations with partners that fostered and were fostered by the use of digital ISs. In this regard, organisational change toward the empowerment of digital ISs was driven by the accountability discourse. The paper indeed theorises the mutually reinforcing cycle existing between “conversations for accountability” and digitalisation of NGOs in support of their accountability path. The enactment of this mutual cycle can be particularly relevant for those small NGOs experiencing financial distress, to strengthen social bonds with partners and preserve their support over time.
中文翻译:
支持问责制的数字信息系统:福利提供非政府组织的案例
本文旨在探讨弗莱(Fry,1995)在福利提供非政府组织(NGO)与地方机构和私人捐助者之间创建的“问责制对话”如何塑造该非政府组织的问责制路径。为此,分析了数字信息系统(IS)在支持这条道路中所发挥的作用。更详细地,本文研究了非政府组织如何利用数字信息来应对外部问责压力。这项行动研究表明,由于非政府组织与合作伙伴进行了问责对话,而这些对话促进了数字信息系统的使用,并且通过数字信息系统的使用而得到促进,因此构建共同的问责意义是可能的。在这方面,问责制话语推动了向数字信息系统赋权的组织变革。该论文确实理论化了“问责对话”与支持其问责路径的非政府组织数字化之间存在的相辅相成的循环。这种相互循环的制定对于那些遭受财务困境的小型非政府组织尤其重要,可以加强与合作伙伴的社会联系并随着时间的推移保持他们的支持。