How can NGO accountability practices be improved with technologies such as blockchain and triple-entry accounting?

【Author】 Kuruppu, Sanjaya Chinthana; Dissanayake, Dinithi; de Villiers, Charl

【Source】ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL

【Abstract】Purpose The purpose of this paper is to explore how blockchain and triple-entry accounting technologies may improve non-governmental organisation (NGO) accountability by amplifying the social and economic outcomes of aid. It also provides a critique of these technologies from an accountability perspective. Design/methodology/approach An in-depth case study of a large NGO, relying on semi-structured interviews, document analysis and non-participant observation, provides an understanding of current issues in existing NGO accountability and reporting systems. A novel case-conceptual critical analysis is then used to explore how blockchain and triple-entry accounting systems may potentially address some of the challenges identified with NGO accountability. Findings An empirical case study outlines the current processes which discharge accountability to a range of stakeholders, emphasising how "upward" accountability is privileged over other forms. This provides a foundation to illustrate how new technology can improve upward accountability to donors by enabling more efficient, accurate and auditable record-keeping and reporting, creating space for an NGO to focus on horizontal accountability to partner organisations and downward accountability to beneficiaries. Greater accountability exposes NGOs to diverse views from partner organisations and beneficiaries, potentially enhancing opportunities for learning and growth, i.e. greater impact. However, blockchain and triple-entry accounting can also create "over-accounting" and further entrench the power of upward stakeholders, such as donors, if not implemented carefully. Research limitations/implications A novel case-conceptual critical analysis furnishes new insights into how existing NGO accountability systems can be improved with technology. Despite the growing excitement about the possibilities of blockchain and triple-entry accounting systems, this paper offers a critical reflection on the limitations of these technologies and suggests avenues for future research. Practical implications Examples of how blockchain and triple-entry accounting systems can be integrated into NGO systems are presented. This research also raises the importance of creating a strong nexus between humans and technology, which ensures that "socialising" forms of accountability that empower vulnerable stakeholders, are embedded into international aid. Originality/value This research provides insight into present challenges with NGO accountability, using empirical evidence, furnishing potential solutions using novel blockchain and triple-entry accounting systems. Greater accountability to partner organisations and beneficiaries is important, as it potentially enables NGOs to learn how to be more impactful. Therefore, this paper introduces rich, contextually embedded perspectives on how NGO managers can exploit such technologies to enhance accountability and impact.

【Keywords】Technology; NGO; Accountability; Blockchain; International aid; Triple-entry accounting

【标题】如何通过区块链和三式记账等技术改进非政府组织的问责制做法？

【摘要】目的 本文旨在探讨区块链和三式记账技术如何通过放大援助的社会和经济成果来改善非政府组织的问责制。它还从问责制的角度对这些技术进行了批评。设计/方法/途径 对一个大型非政府组织进行深入的案例研究，依靠半结构化访谈、文件分析和非参与式观察，了解了现有非政府组织问责制和报告制度的当前问题。然后，采用新颖的案例概念批判性分析，探讨区块链和三合一会计系统如何潜在地解决非政府组织问责制中发现的一些挑战。研究结果 实证案例研究概述了目前向一系列利益相关者履行责任的过程，强调了 "向上 "的责任是如何优于其他形式的。这为说明新技术如何通过更有效、准确和可审计的记录和报告来改善对捐赠者的向上问责，为非政府组织关注对伙伴组织的横向问责和对受益者的向下问责创造空间。更强有力的问责制使非政府组织接触到来自伙伴组织和受益人的不同意见，有可能增加学习和成长的机会，即产生更大的影响。然而，如果不小心实施，区块链和三式记账也会造成 "过度核算"，并进一步巩固向上的利益相关者，如捐助者的权力。研究局限性/意义 新颖的案例-概念批判性分析为如何利用技术改进现有的非政府组织问责制度提供了新的见解。尽管人们对区块链和三式记账的可能性越来越期待，但本文对这些技术的局限性进行了批判性思考，并提出了未来研究的途径。实践意义 介绍了如何将区块链和三式记账法纳入非政府组织系统的例子。这项研究还提出了在人类和技术之间建立强大联系的重要性，这可以确保将赋予弱势利益相关者权力的 "社会化 "形式的问责制嵌入到国际援助中。原创性/价值 本研究利用经验证据，对非政府组织问责制目前面临的挑战进行了深入研究，并利用新的区块链和三式记账法提供了潜在的解决方案。加强对伙伴组织和受益人的问责是很重要的，因为它有可能使非政府组织学会如何更有影响力。因此，本文就非政府组织管理者如何利用这些技术来加强问责和影响，提出了丰富的、嵌入背景的观点。

【关键词】技术;非政府组织；问责制；区块链；国际援助;三式记账法

【收录时间】2022-03-17

【文献类型】Article; Early Access

【论文大主题】区块链政策法律

【论文小主题】区块链的司法政务应用

【影响因子】4.893

【翻译者】丁子仪