RESEARCH ON ACCOUNTABILITY IN

NON-PROFIT ORGANISATION
Miranti Kartika Dewi
(miranti.Kartika@ui.ac.id)
Presented in Discussion Webinar with Pusat Kajian Akuntansi dan Regulasi (PAKAR), Laboratorium Departemen Akuntansi FEB UGM, 14.04.2022
 Knowing what the hot topics are
 Formulating the research objectives
 Selecting theoretical framework
 Research methods and analysis
 Publishing with impact
 Future research direction on accountability in non-profit
organisation
Disclaimer
The opinions expressed in this publication are those of the presenter.
They do not purport to reflect the opinions or views of the Faculty of
Economics and Business, Universitas Indonesia.
 Spotting the hot topics
Presented in Discussion Webinar with Pusat Kajian Akuntansi dan Regulasi (PAKAR), Laboratorium Departemen Akuntansi FEB UGM, 14.04.2022
Searching for hot topics

Talk with/contact (by Go to conferences to

email/ResearchGate/Lin meet some of the
kedIn) the author of an prominent
important work in your authors/journal editors
research area on your field

https://www.springer.com/gp/authors-editors/journal-author/identifying-hot-topics-for-research/1382
Finding a good conference to
present our research

Find top journals of our

Look for top associations
field and check whether
and check whether they
Ask the experts they have any
will conduct any
publication-linked
conferences
conferences

Browse in Google Scholar using

Browse conference
ranking portals, such as
http://www.conferenceranks.com
the following key words:
(accounting OR "business" OR
finance) -learning -workshop -
workshops -journal –
conferences

https://scholar.google.com/citations?hl=en&view_op=search_venues&vq=
%28accounting+OR+%22business%22+OR+finance%29+-learning+-workshop+-workshops+-
journal+-+conferences&btnG=
Some prestigious conferences
in accounting field

• EAA (European Accounting Association) Conference

• AAA (American Accounting Association) Conference
• APIRA (Asia-Pacific Interdisciplinary Research in
Accounting) Conference
• IPA (Interdisciplinary Perspectives on Accounting)
Conference
• CPA (Critical Perspectives on Accounting) Conference

• https://arc.eaa-online.org/calendar/month
 Formulating the Research Objectives

Presented in Discussion Webinar with Pusat Kajian Akuntansi dan Regulasi (PAKAR), Laboratorium Departemen Akuntansi FEB UGM, 14.04.2022
Finding the research gap
Finding the research gap

https://www.semanticscholar.org/paper/A-systematic-research-gap-finding-framework%3A-case-Taherkhani-Saleh/7b8775ad8cc7a17100ddb756f523f6d42ff5f0d8
Finding the research gap
No. Author(s) Year of Type of Resource – Resource Link Summary of Research Suggested Research
Publication Journal, book, etc title the results method future limitation
research

https://www.researchgate.net/publication/
325285640_A_Framework_for_Identifying_
Research_Gap_in_Social_Sciences_Evidence
_from_the_Past
Finding Research Gap
and Relevant Research using Publish or Perish Software

https://harzing.com/resources/publish-or-perish
Great potencies but Beneficiary Trust is needed Accountability is
limited resources engagement is for the needed to build
 essential to establish engagement. the trust.
Unsustainable sustainable (Bromiley & Cummings,
(Brown & Moore, 2001;
programmes programmes 1992; Mishra, 1996;
Zaheer, McEvily, & Gray, 1992; Shearer,
(UNDP, 2014, Awio, Northcott, Perrone, 1998) 2002)
(Clark, 1992) & Lawrence, 2011)

Beneficiary accountability (BA) warrants

further explanation, particularly as regard
to its operationalisation
NGOs (Boomsma & O'Dwyer, 2014; Unerman & O'Dwyer, 2006a)

Operationalisation of BA is a challenge as its

definition is also unclear.
(Wellens & Jegers, 2014a)
Govern-
Business
ment

(Banks et al., 2015; McKague, Zietsma, & Oliver, 2015)

 Research without theory is blind, and theory without research is empty.
(Bourdieu & Wacquant, 1992: p. 162)

Selecting the theoretical framework

Presented in Discussion Webinar with Pusat Kajian Akuntansi dan Regulasi (PAKAR), Laboratorium Departemen Akuntansi FEB UGM, 14.04.2022
Use of theory in qualitative research
• Theory does not always refer to grand theories like
phenomenology or poststructuralism; assumptions and initial
conceptualizations that we have when we enter the research
process and the general perspectives of our disciplines are
kinds of theory, too.

• Unlike statistical findings that are generalized to populations,

generalizability in qualitative research refers to concepts
generated as having wider resonance beyond the initial
context of the study or having relevance in another context
(Green and Thorogood, 2004; Schofield, 2002).
http://qualitativeresearchontario.openetext.utoronto.ca/chapter/use-of-theory-in-qualitative-research/
#:~:text=There%20are%20two%20ways%20in,of%20analyzing%20and%20interpreting%20the
Selecting the theoretical framework
2. Consider several theories
1. Begin by that intersect nicely with
your epistemological values
identifying your and broaden your way of
beliefs. thinking about the concepts
in your study.
3. Develop a working
knowledge of the
theories and understand
why each theory is
important to you.

5. Consult the ProQuest

6. Consider Dissertations and Theses 4. Conduct a brief
arguments that Database to review how literature review to
oppose your beliefs others have applied the find support for your
specific theories you are
and theories. considering. theories.

7. Apply answers to
8. Select one theoretical
“how” the theory
framework that provides
connects to your
a solid, descriptive
problem, the study’s
‘blueprint’ for your
purpose, significance,
reader.
and design.

Source: https://files.eric.ed.gov/fulltext/EJ1058505.pdf
 Another example…
Miranti’s thesis
Potential Framing Theories
The framing theory should
be able to explain……

Principal– Enabling Stakeholder

Agent processes of The role Theory
social
Beneficiary
Theory Accountability
of trust
interactions

The involvement of beliefs, cultures

and shared norms of interacting
players

Social Capital Theory

https://publications.aston.ac.uk/id/eprint/33383/
 Another example… Miranti’s thesis
Social capital (SC) is an asset which stems from a combination of networks, relationships
and norms that enable individuals, communities or societies to act collectively in securing
benefits through value creation processes.
(Granovetter, 1992; Leana & Van Buren III, 1999; Portes, 1998; Woolcock & Narayan, 2000)

Nations or SC has been analysed

regions from different levels of
(Fukuyama, 1995) analysis & contexts

Communities Nahapiet and Ghoshal

(Putnam, Leonardi, &
Nanetti, 1993) (1998)’s three interrelated
dimensions of SC
Individual actors (structural, relational and
(Belliveau, O'Reilly, &
Wade, 1996)
cognitive) is used to frame
Organisations this study.
Individual (Cao, Simsek, & Jansen, 2015;
Kostova & Roth, 2003; Leana & Van
networks Buren III, 1999; Moran, 2005;
(Burt, 1992; Coleman, Nahapiet & Ghoshal, 1998)
1988; 1990)

https://publications.aston.ac.uk/id/eprint/33383/
 Research methods & analysis
Presented in Discussion Webinar with Pusat Kajian Akuntansi dan Regulasi (PAKAR), Laboratorium Departemen Akuntansi FEB UGM, 14.04.2022
 Measures/
Instruments
• What measures/
instruments were
used — like surveys
Samples/
Procedures
Respondents/
• What happened in
Participants the study
• Who was in the
study

Content of
a method
section

25
Source: https://www.uml.edu/Images/Writing%20a%20Method%20Section-Participants_tcm18-117657.pptx
 Procedure
The procedures section is based directly on the research questions.

Specifically, this is the “how to” and “why do you take it” section of the study. It will introduce the
design of the research and how the data will be collected based on the RQs.

What form did the

Did you conduct
How did you find and interviews take What type of case
surveys by phone,
select participants/ (structured, semi- study materials did
mail, online or in
respondents? structured, you analyze?
person?
unstructured)?
And why? And why?
And why?
And why?

Source: https://www.uml.edu/Images/Writing%20a%20Method%20Section-Participants_tcm18-117657.pptx,
https://www.scribbr.com/dissertation/methodology/
Methodology & Methods
NGO accountability is
unique and may vary from Case Study Approach
time to time, from one object
to others.
46 Semi-structured

4
(Gray, Bebbington, & Collison, 2006;
Unerman & O'Dwyer, 2006a) Interviews

Methodology
5 Focus Group
Qualitative
Interpretive

Case Context: Data Collection Observation

ACT - a large humanitarian NGO head- Methods
quartered in Jakarta, Indonesia. It is also the
fastest growing humanitarian NGO in Asia
(Dias, Stokes & Pido, 2013), has served a Documentary
great number of beneficiaries from diverse
background and located in various locations
Analysis
with the support of its employees, multiple
donors (mainly from individual and Data collection period: August - November 2014. It
institutional donors); and massive base of
volunteers. was performed after ethics approval was provided
by the Aston University’s Ethics Committee.
 About Case Study…
Robert K. Yin defines the case study research method as an
empirical inquiry that investigates a
contemporary phenomenon within its real-life context;
when the boundaries between phenomenon and
context are not clearly evident; and in which multiple
sources of evidence are used (Yin, 1984, p. 23).

Source: Yin, R. K. (1984). Case study research: Design and methods. Newbury Park, CA: Sage.
Techniques of Case Selection
Conducting Thematic Analysis
Focusing
Action-based on beneficiaries’ self-reliance
Quasi-instrumental
“My trust was built as I have seen their real
“I
work
“It
want
. […]to
becomes
know
When our
I saw the
problem
them detail
(ACT) of the
when thethe free
providing
Towards A Conceptual Framework of
funds. Howismuch
medical treatment as they [of the funds]
promised, oh I realise that
Beneficiary Accountability by NGOs:
programme about to finish, and we still The Case of an Indonesian NGO
they were right. […] I think ACT’s programme has
were
have allocated
not
been really beenand
good abletotoour
perfect. makevillage
them
They provided
. Then,
general
we can see
(beneficiaries)
practitioners how
Casually counselling,
Demanded ACT
become runs the
independent
paediatrician counselling,
programmes
and
persons. We and
nutritious packages.
aim determine
Their volunteer
not only whether
to also worked
provide Casually
very
they well.
haveThey treated
made anythesense
childrenwith
with care and
thedetail demanded
them“We do not need
with a[…]fish to know too much
friendly manner. Theybut
gave us examples of how
allocated
about funds.”
who gave the funds, how those
muchthatthe
also
to takeacare
raised fishing rod
of our children. so […] I share
that
was moreto the eat
they could
have been funds
taught were. Whatprogramme
in the ACT’s
the fishleader
(Formal evento
important
community.” in without
auscommunity having
was that at
to wait
were happy
weBabelan
for
regency,
someone
Bekasi, WestelseJava, to carry and
Indonesia it toACT
them.”
Beneficiary in
because
(ACT
the Babelan
Volunteer)
(Beneficiary, of their
community
INW helpCabe)
.” programme)
development
Programme, Pondok
Focusing on Attributes
(Informal leader2 in a community at Bantul regency, Yogyakarta, beneficiaries’ Action-based
“They [beneficiaries] stayed in the shelter for
Indonesia
“From and ACT
the side Beneficiary in theaccountability
of beneficiaries, 2006 Yogyakarta means self-reliance of BA
“When
about there
one
fast service,
is aThey
year.
and not
question about
were[the
to hold given
earthquake emergency and recovery programme)
activities
donations]
transparency
such as breeding
and distribute , we
them have. announced
worms,
slowly catfish,
[…] the
canaries,
Beneficiaries
mock-up
tend
etc. to
[…] at the
seesome
quality of
and opening
them ofgiven
quantityhave
of thebeen even
donations.
They do not go into more details. As long as ACT
programme.”
more successful (asresponse,
compared tothe
their
gives good service, fast with
condition
kind approach prior to the
, usually eruption)
they do not ask because
for any Quasi-
(Representation of Institutional Donor who trusted
now
furtherthey
form could live above the average. […]
of accountability.”
ACT to carry out the Integrated Nutritious
instrumental
Then, some of them have been able to buy
Workshops)
(Volunteer)
houses, land, etc.”
(ACT Programme Manager)
 Publishing with Impact
Presented in Discussion Webinar with Pusat Kajian Akuntansi dan Regulasi (PAKAR), Laboratorium Departemen Akuntansi FEB UGM, 14.04.2022
Citation Practices
Publications types receive differing levels of citations

Because some publication types are cited more often than others, we
should not compare different types without applying normalization.
Selecting the Potential
Journal
 In Accounting Field: Few qualitative-friendly A* and 4* journals

Source: Alan Lowe & Joanne Locke, Perceptions of journal quality and research paradigm: results of a web-based survey of
British accounting academics, Accounting, Organizations and Society (2005), 30: 81–98
 Selecting the right journal

Identify your target Read the Guidelines for Identify the editor,
journal(s) Authors and Submission editorial team, editorial
• High rank vs lower rank journals? Guidelines in detail review board, and
• Where similar research is • It can be the first reason to potential reviewers
reject • Is anyone currently
published?
• Look at the format, publishing work in the same
• Journal identity: Reviews vs.
referencing style, language area?
Theoretical vs. Empirical?
• Journal agenda
Some journal finders

+62-811-122-229
Selecting the right journal
No. Journal Impact Rank in Various Publisher & Similar Issues
Name Factor Journal Index country research per Year
(Scopus, ABDC, etc) articles
published by
this journal
Some journal databases

https://abdc.edu.au/research/abdc-jour
nal-list/
https://charteredabs.org/academic-jo
urnal-guide-2018-view/

http://sinta2.ristekdikti.go.id/journals
https://www.scimagojr.com
 Is it fit to the scope
of the journal?
Has it been in its best
possible version?
Does it have a clear contribution – to the
literature – to the practice – to the theory?
Does it contain citation(s)
from the targeted journal?
Has it meet the criteria
of a ‘publishable paper’?
The submission and
review process Desk Reject
Select
Preparation Reviewers
Submission Screening

Action Ed. Reviews

Revise & Decision Accept

Re-submit
(R&R)
Reject

Post Accept
Case-study research writing
is not a linear process….
Format the manuscript appropriately for the journal. If you are submitting a paper
originally prepared for another journal reformat if required.
+62-811-122-229
+62-811-122-229 +62-811-122-229
 Future research direction on
accountability in non-profit
organisation
Presented in Discussion Webinar with Pusat Kajian Akuntansi dan Regulasi (PAKAR), Laboratorium Departemen Akuntansi FEB UGM, 14.04.2022
 NGO Performance, Governance
and Accountability in the Era of Digitalisation
• Performance, governance and accountability changes that are mediated by technology.
• Technological acceleration of NGO activism in the areas of shadow, alternative and counter-
accounting.
• NGO accountability online and the utilisation of social media platforms for accountability
discourses.
• Stakeholder engagement and stakeholder voices through technology.
• The usability of technology for reaching out to beneficiaries and building effective
feedback/communication channels.
• Facilitation of regulatory assessment and reporting through technology.
• The supporting role of technology in social enterprises in microfinance.
• The utilisation of technology for shaping NGO identities.
• The future of technological development and NGO digital capability.
• The deployment of technology for (management) control issues in the sector.
• Ethical aspects of (the use of) technology and online communication.
• The role of technology and digital solutions in fundraising.
• The relationship between technology, human capital and power dynamics in NGOs.
• Use of technology in NGOs as response to the COVID-19 pandemic.

Source: https:/.researchgate.net/deref/https%3A%2F%2Fwww.journals.elsevier.com%2Fthe-british-accounting-review%2Fcall-for-papers%2Fngo-performance-governance-and-accountability
 NGO accountability: retrospective
and prospective academic contributions
• Impact of changes on NGO developments (e.g. “aid through NGOs” and “tied-aid”)
on the accountability of NGOs, especially the processes through which changes in
accountability demands have evolved and their impact on NGOs’ core operations
• The nature of the accountability required of NGOs by donors because of different
funding models and the increasing amounts of partnerships with the private sector
and other, northern and southern, NGOs
• How identities in NGOs are formed in conjunction with the development of specific
types of accountability
• The role of various forms of accountability in enabling organisational members to
decipher how to attain some desired identity change from where they currently
stand
• Accountability in NGOs that are less formalized
• How and why accountability mechanisms become institutionalised in specific
NGOs and in NGO fields and end up being valued as ends in themselves
• Investigation on NGO managers’ experiences of various kinds of accountability
technologies to offer a more fine-grained analysis of the nature and
operationalisation of specific technologies.
Source: Agyemang, G., O’Dwyer, B. and Unerman, J. (2019), "NGO accountability: retrospective and prospective academic contributions", Accounting, Auditing & Accountability Journal, Vol. 32 No. 8, pp. 2353-2366.
 On Jeffrey Unerman
and the Future of NGO Accountability
• Whether, and to what extent, NGOs can be considered accountable for the direct
• and indirect effects produced by non-advocacy activities
• How and why perceptions of the duties of accountability that NGOs have for the
broader impacts of their activities have evolved over time
• Whether the increased attention to (social) impact in the context of development
NGOs has actually led to the adoption of a broader scope of accountability in
practice
• The evolution and operationalisation of individual NGO accountability mechanisms
• How NGO managers experience the implementation of specific social impact
measurement tools at the organisational level.
• The effect of different social impact measurement tools have on those who are
‘impacted’ by NGO activities – the beneficiaries and local communities
• The extent to which funders are willing to engage in meaningful conversations of
accountability with fieldworkers, particularly when formulating funding
requirements and performance criteria
• The nature and scope of informal NGO accountability processes and practices

Source: Boomsma, R. (2021). On Jeffrey Unerman and the Future of NGO Accountability. Social and Environmental Accountability Journal, 41(3), 219-232. doi:10.1080/0969160X.2021.2003215