ACCOUNTABILITY PRACTICES IN NON-GOVERNMENT ORGANIZATIONS: EVIDENCE FROM BANGLADESH

Abstract

Overview and Purpose With a heightened tension as to the accountability and transparency of non-government organizations (NGOs) in the world, especially in developing countries like Bangladesh, research interest among academics, independent scholars, institutes, and policymakers in this field has compounded in recent times. Nevertheless, rigorous academic research in this respect is very limited in Bangladesh, and in the case of local NGOs, it is scarce. To this end, this study aimed to explore current accountability practices in NGOs in Bangladesh. Methodology To attain its aim, the study used a qualitative research strategy followed by a multiple case study design, drawing on the interpretivism epistemology. Eventually, the study focused its investigative lens on four local NGOs using a combination of five data collection methods like interviews, FGDs, observation, document analysis, and an open-ended survey. Using a purposive sampling strategy, the study included a diverse range of research participants from almost all groups of stakeholders in order to delve into critical insights into accountability practices. Alongside, steps were taken to ensure the rigor of the study, mostly in line with Lincoln and Guba’s (1985) credibility criteria. Drawing on stakeholder theory and legitimacy theory, the study utilized thematic data analysis techniques to analyze the data and draw theory-informed conclusions. Findings This study revealed that while NGOs in Bangladesh are somewhat active in discharging accountability to their powerful stakeholders, primarily donors and regulators, they are almost indifferent in discharging accountability to their beneficiaries and community members. In this regard, the study unveiled three motives for NGOs’ accountability practices. First and foremost, NGOs practice accountability because of coercion on the part of donors and regulators. Second, they carry out welfare activities to some extent so as to establish their legitimacy in the eyes of people in society. Finally, NGOs are found to practice accountability based on their moral obligation to serve society as a whole, albeit to a very limited and, in most cases, absent extent. And these motivations shape the nature and extent to which different accountability mechanisms are used by NGOs in Bangladesh. The study also found that, with a varying degree, almost all groups of stakeholders are liable for the lack of accountability practices in NGOs. Evidently, NGOs are prone to implementing their donors' agendas, which largely divert them from their original social mission. Furthermore, it was alleged that NGOs are more concerned with achieving their own sustainability than the sustainability of their beneficiaries and communities. Accordingly, the study noticed a growing public distrust in NGOs, and trust in microcredit programs is almost nonexistent. Nonetheless, while emphasizing the importance of accountability and transparency, all stakeholders agreed that NGOs are necessary for the people and society as a whole. Recommendations The study came to the conclusion that, among others, a good coordination between all stakeholder groups, including beneficiaries and community members, a common purpose of all stakeholders, and a good mindset of all are three primitive grounds that stand as a way out of the poor accountability practices in NGOs in Bangladesh. Based on the findings of the study, an accountability framework was presented and discussed to serve as a guideline for NGOs, which in turn is expected to promote a good accountability culture in the NGO sector in Bangladesh. In addition, under this accountability framework, several policy options were put forward for each group of stakeholders so that these stakeholders could adopt and implement initiatives from their own standpoints. Originality and Value Whatsoever, with the ongoing debates and discussions as to NGOs’ accountability and transparency, as well as the importance of this sector for the country’s development, this study is an original contribution to the literature in that it has combined theoretical explanations for current accountability practices with rich empirical data from the grassroots level. And most importantly, the proposed accountability framework continues to leave a distinct mark on Bangladesh's NGO accountability landscape. Despite being a context-specific study, the findings of this study could be deliberately utilized in similar fields, especially in non-profit sectors. Furthermore, this study posed a breeding ground for future NGO accountability research.