Ethical disputes, coordinating acts and NGO accountability: Evidence from an NGO river-care programme in Malaysia

被引:7
作者
Ang, Soon Yong [1 ]
Wickramasinghe, Danture [2 ]
机构
[1] Univ Stirling, Stirling Management Sch, Stirling, Scotland
[2] Univ Glasgow, Adam Smith Business Sch, Glasgow, Scotland
关键词
NGO accountability; Malaysia; Disputes; Coordinating acts; Order of worth; Moral justifications; ORGANIZATIONS; MANAGEMENT; SYSTEMS; LIMITS;
D O I
10.1016/j.cpa.2022.102416
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
We use the Theory of Orders of Worth (OW) espoused by Boltanski and his associates to un-derstand how disputes emerge in situations and how such disputes themselves reach agreements in the context of community engagements by an NGO. Based on a nine-month period of fieldwork at an NGO river-care programme in Malaysia, we find that, in situations of disputes, coordinating acts are predicated upon moral justifications by social actors, making the programme accountable to multiple stakeholders. Moreover, these coordinating acts develop dialogic accounting and transform felt accountability forms into adaptive accountability forms. We conclude that NGO accountability in a developing country like Malaysia is a manifestation of the ability of moral justifications governed by multiple orders of worth and such adaptive accountability forms mediate to assimilate global development agendas into local policies and programmes.
引用
收藏
页数:28
相关论文
共 77 条
[1]   ENVIRONMENTAL-POLLUTION IN MALAYSIA - TRENDS AND PROSPECTS [J].
ABDULLAH, AR .
TRAC-TRENDS IN ANALYTICAL CHEMISTRY, 1995, 14 (05) :191-198
[2]   From Forest Landscape to Agricultural Landscape in the Developing Tropical Country of Malaysia: Pattern, Process, and Their Significance on Policy [J].
Abdullah, Saiful Arif ;
Hezri, Adnan A. .
ENVIRONMENTAL MANAGEMENT, 2008, 42 (05) :907-917
[3]  
Agyemang G., 2009, NGO Accountability and Aid Delivery
[4]   Seeking "conversations for accountability" Mediating the impact of non-governmental organization (NGO) upward accountability processes [J].
Agyemang, Gloria ;
O'Dwyer, Brendan ;
Unerman, Jeffrey ;
Awumbila, Mariama .
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 2017, 30 (05) :982-1007
[5]  
Aiken S.R., 1992, VANISHING RAIN FORES
[6]  
Aiken S. R., 1982, DEV ENV MALAYSIA
[7]   Microaccountability and biopolitics: Microfinance in a Sri Lankan village [J].
Alawattage, Chandana ;
Graham, Cameron ;
Wickramasinghe, Danture .
ACCOUNTING ORGANIZATIONS AND SOCIETY, 2019, 72 :38-60
[8]  
Andaya B.W., 1982, HIST MALAYSIA
[9]   Justification and accounting: applying sociology of worth to accounting research [J].
Annisette, Marcia ;
Richardson, Alan J. .
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 2011, 24 (02) :229-249
[10]  
Ball A., 2004, Critical Perspectives on Accounting, V15, P1009, DOI [DOI 10.1016/S1045-2354, DOI 10.1016/S1045-2354(02)00209-5]