NGOs, civil society and accountability: making the people accountable to capital
NGOs, civil society and accountability: making the people accountable to capital
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非政府组织、民间社会和问责制：让人民对资本负责
DOI：
10.1108/09513570610670325
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发表时间：
2006
期刊：
影响因子：
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通讯作者：
D. Collison
中科院分区：
文献类型：
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作者：
R. Gray;J. Bebbington;D. Collison
目的-本研究的目的是设法了解和解释非政府组织及其在民间社会中的地位，以便为今后的研究工作奠定基础。本文旨在探讨和发展的理解，特别是在非政府组织的背景下，问责，然后将这些见解扩展到所有组织的问责。设计/方法/方式-该文件是框架内的问责制的理论概念，主要是基于文献。此外，还整理和综合了与关切问题有关的二手数据。结果-研究发现，问责制的本质在于组织和社会和/或利益相关者群体之间的关系。这种关系的性质使我们能够推断出许多必要的手续和问责渠道。反过来，这又揭示了企业问责制中的想当然的假设，并提醒我们，企业世界成功的本质和基础在于它退出任何形式的人际关系，以及随之而来的殖民化和对公民社会的压迫。研究限制/影响-的主要影响涉及：我们需要提高我们的应用问责制理论的分析敏锐性和会计文献提供更发达的见解，非政府组织文献的可能性。主要的局限性在于在文件中：探索一个更发达的理解问责制;和一个新的游览到世界上的非政府组织和民间社会-这两个功能在会计文献很大。实际影响-这些在于在当前的政治斗争，公民社会和资本之间的适当形式的问责制。公司继续避免让自己承担责任，而民间社会组织往往以许多不同和非正式的方式承担责任。因此，资本要求非政府组织承担更多压迫性责任的欠考虑的呼吁通常是虚伪和不适当的。独创性/价值-非政府组织介绍了详细和方便的方式，会计文献。通过对非政府组织背景下的关系和渠道的审查，问责制的概念得到了进一步发展，并通过罗尔斯的“密切关系”概念得到了进一步丰富。
Purpose – The purpose of this research is to seek to understand and explain the non-governmental organisation (NGO) and its location in civil society in order to provide a basis for future research work. The paper aims to explore and develop understandings of accountability specifically in the context of the NGO and then extend these insights to the accountability of all organisations. Design/methodology/approach – The paper is framed within a theoretical conception of accountability and is primarily literature-based. In addition secondary data relating to the issues of concern are collated and synthesised. Findings – The research finds that the essence of accountability lies in the relationships between the organisation and the society and/or stakeholder groups of interest. The nature of this relationship allows us to infer much about the necessary formality and the channels of accountability. In turn, this casts a light upon taken-for-granted assumptions in the corporate accountability and reminds us that the essence and basis of success of the corporate world lies in its withdrawal from any form of human relationship and the consequential colonisation and oppression of civil society. Research limitations/implications – The principal implications relate to: our need to improve the analytical incisiveness of our applications of accountability theory; and the possibility of the accounting literature offering more developed insights to the NGO literature. The primary limitations lie in the paper in being: exploratory of a more developed understanding of accountability; and a novel excursion into the world of the NGO and civil society – neither of which feature greatly in the accounting literature. Practical implications – These lie in the current political struggles between civil society and capital over appropriate forms of accountability. Corporations continue to avoid allowing themselves to be held accountable whilst civil society organisations are often accountable in many different and informal ways. Ill-considered calls from capital for more oppressive NGO accountability are typically, therefore, hypocritical and inappropriate. Originality/value – NGOs are introduced in a detailed and accessible way to the accounting literature. The concept of accountability is further developed by examination of relationships and channels in the context of the NGO and, through Rawls' notion of “closeness”, is further enriched.