Skip to main content
Log in

NGO Accountability in Bangladesh: Two Contrasting Cases

  • Original Paper
  • Published:
VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations Aims and scope Submit manuscript

Abstract

Drawing on the institutional sociology framework of coercive isomorphism, the study explores the effects of upward hierarchical accountability on the program outcomes of NGOs in Bangladesh. The study uses a qualitative case study method involving two NGOs. The findings from the case studies suggest that NGOs which depend on foreign funding spend more time and resources in fulfilling their upward hierarchical accountabilities compared to NGOs which are funded from their own sources. As a result, the accountability obligations of foreign-funded NGOs are not met as effectively as NGOs which are funded from their own sources.

Résumé

S’appuyant sur le cadre institutionnel sociologique de l’isomorphisme coercitif, l’étude examine les conséquences de la responsabilité hiérarchique ascendante dans les résultats des programmes des ONG au Bangladesh. Cette étude utilise une méthode d’étude de cas qualitative portant sur deux ONG. Les résultats des études de cas indiquent que les ONG qui dépendent des financements étrangers passent plus de temps et dépensent plus de ressources pour s’acquitter de leurs responsabilités hiérarchiques ascendantes que les ONG financées par leurs propres sources. Par conséquent, les obligations de responsabilité des ONG financées par l’étranger ne sont pas satisfaites aussi efficacement que les ONG financées par leurs propres sources.

Zusammenfassung

Die Studie untersucht auf der Basis des institutionellen soziologischen Rahmens der erzwungenen Isomorphie, wie sich die Rechenschaftspflichten gegenüber hierarchisch höher Gestellten auf die Programmergebnisse nicht-staatlicher Organisationen in Bangladesch auswirken. Es wird eine qualitative Fallstudienmethode angewandt, die zwei nicht-staatliche Organisationen einbezieht. Die Ergebnisse der Fallstudien lassen darauf schließen, dass die nicht-staatlichen Organisationen, die auf ausländische Finanzierungen angewiesen sind, vergleichsweise mehr Zeit und Ressourcen aufbringen, um ihren Rechenschaftspflichten gegenüber hierarchisch höher Gestellten nachzukommen, als nicht-staatliche Organisationen, die sich aus eigenen Quellen finanzieren. Folglich werden die Rechenschaftspflichten der nicht-staatlichen Organisationen, die aus dem Ausland finanziert werden, nicht so effektiv erfüllt wie die der eigenfinanzierten nicht-staatlichen Organisationen.

Resumen

Recurriendo al marco del isomorfismo coercitivo de la sociología institucional, el presente estudio explora los efectos de la rendición de cuentas jerárquica de arriba-abajo sobre los resultados del programa de ONG en Bangladesh. El presente estudio utiliza un método de estudio de caso cualitativo que implica a dos ONG. Los hallazgos de los estudios de casos sugieren que las ONG que dependen de la financiación extranjera dedican más tiempo y recursos a cumplir con su rendición de cuentas jerárquica de arriba-abajo en comparación a las ONG que se financian con sus propios recursos. Como resultado, las obligaciones de rendición de cuentas de las ONG financiadas externamente no son satisfechas de manera tan efectiva como las ONG que se financian con sus propios recursos.

摘要

在制度社会学框架的强制性同构基础上,本研究探索了向上等级责任对于孟加拉国非政府组织项目结果的影响。本研究对两个非政府组织进行了定性案例分析。案例分析的研究发现,相比较与自负盈亏的非政府组织来说,那些依赖于外国资金的非政府组织需要更多的时间和资源来履行其向上等级责任。因此,那些外资援助的非政府组织在完成责任义务时没有自负盈亏的非政府组织效率高。

ملخص

بالإعتماد على إطار مؤسسي إجتماعي من التشابه بالقوة، تفحص الدراسة آثار المساءلة الهرمية التصاعدية على نتائج برنامج المنظمات الغير حكومية (NGOs) في بنجلاديش. تستخدم الدراسة منهج دراسة الحالة النوعية التي تنطوي على منظمتين غير حكوميتين (NGOs). تشير النتائج من دراسات الحالة أن المنظمات الغير حكومية (NGOs) التي تعتمد على تمويل أجنبي تستخدم مزيد من الوقت والموارد في تحقيق المساءلة الهرمية التصاعدية بالمقارنة مع المنظمات الغيرحكومية (NGOs) التي تمول من مصادر خاصة بهم. نتيجة لذلك لم يتم الوفاء بإلتزامات مساءلة المنظمات الغيرحكومية (NGOs)التي يتم تمويلها بتمويل أجنبي بفعالية مثل المنظمات الغير حكومية (NGOs) التي تمول من مصادر خاصة بهم.

This is a preview of subscription content, log in via an institution to check access.

Access this article

Price excludes VAT (USA)
Tax calculation will be finalised during checkout.

Instant access to the full article PDF.

Similar content being viewed by others

Notes

  1. NGOAB requires (see NGO Affairs Bureau of Bangladesh, 2009e) are simply a list of expenditure headings. Some of these headings are clearly relatable to social and economic development objectives, health, education, water, infrastructure, etc. but it seems to be all input reporting, not outputs let alone outcomes.

References

  • AbouAssi, K. (2012). Hands in the pockets of mercurial donors: NGO response to shifting funding priorities. Nonprofit and Voluntary Sector Quarterly, 42(3), 584–602.

    Article  Google Scholar 

  • AbouAssi, K. (2013). Get money get involved? NGO’s reactions to donor funding and their potential involvement in the public policy processes. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations.,. doi:10.1007/s11266-013-9389-y.

    Google Scholar 

  • Ahmad, M. (2001). The state, laws and non-governmental organisations (NGOs) in Bangladesh. The International Journal of Not-for-Profit Law, 3(3). Retrieved Jan 7, 2010, from http://www.icnl.org/research/journal/vol3iss3/art_1.htm.

  • Ahmad, M. (2006). The ‘partnership’ between international NGOs (non-governmental organisations) and local NGOs in Bangladesh. Journal of International Development, 18, 629–638.

    Article  Google Scholar 

  • Ahmed, S. (2003). Non-government organisations. In S. Islam, et al. (Eds.), Banglapedia: National encyclopaedia of Bangladesh (Vol. 7, pp. 325–328). Dhaka: Asiatic Society of Bangladesh.

    Google Scholar 

  • Barman, E. (2008). With strings attached: Nonprofits and the adoption of donor choice. Nonprofit and Voluntary Sector Quarterly, 37(1), 39–56.

    Article  Google Scholar 

  • Bell, S., & Aggleton, P. (2012). Integrating ethnographic principles in NGO monitoring and impact evaluation. Journal of International Development, 24, 795–807.

    Article  Google Scholar 

  • Brown, L., & Kalegaonkar, A. (2002). Support organisations and the evolution of the NGO sector. Non-profit and Voluntary Sector Quarterly, 31(2), 231–258.

    Article  Google Scholar 

  • Burger, R. (2012). Reconsidering the case for enhancing accountability. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 23, 85–108.

    Article  Google Scholar 

  • Chahim, D., & Prakash, A. (2014). NGOization, foreign funding, and the Nicaraguan civil society. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 25, 487–513.

    Article  Google Scholar 

  • Claeyé, F., & Jackson, T. (2012). The iron case re-revisited: Institutional isomorphism in non-profit organisations in South Africa. Journal of International Development, 24, 602–622.

    Article  Google Scholar 

  • Clark, J. (1991). Democratizing development—The role of voluntary organizations. London: Earthscan Publications Ltd.

    Google Scholar 

  • Coston, J. (1998). A model and typology of government–NGO relationships. Nonprofit and Voluntary Sector Quarterly, 27(3), 358–382.

    Article  Google Scholar 

  • Davies, R. (1997). Donor information demands and NGO institutional development. Journal of International Development, 9(4), 613–620.

    Article  Google Scholar 

  • DiMaggio, P., & Powell, W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organisational fields. American Sociological Review, 48(April), 147–160.

    Article  Google Scholar 

  • DiMaggio, P., & Powell, W. (1991). Introduction. In W. Powell & P. DiMaggio (Eds.), The new institutionalism in organisational analysis (pp. 1–38). Chicago: The University of Chicago Press.

    Google Scholar 

  • Ebrahim, A. (2003). Accountability in practice: Mechanisms for NGOs. World Development, 31(5), 813–829.

    Article  Google Scholar 

  • Edwards, M., & Hulme, D. (1996). NGO performance and accountability. In M. Edwards & D. Hulme (Eds.), Beyond the magic bullet—NGO performance and accountability in the post-cold war world (pp. 1–20). West Hartford, CT: Kumarian Press.

    Google Scholar 

  • Elbers, W., & Schulpen, L. (2013). Corridors of power: The institutional design of North-South NGO partnerships. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 24, 48–67.

    Article  Google Scholar 

  • Froelich, K. (1999). Diversification of revenue strategies: Evolving resource dependence in nonprofit organizations. Nonprofit and Voluntary Sector Quarterly, 28(3), 246–268.

    Article  Google Scholar 

  • Global Reporting Initiative. (2011). Retrieved April 26, 2011, from www.globalreporting.org.

  • Gauri, V., & Galef, J. (2005). NGOs in Bangladesh: Activities, resources and governance. World Development, 3(12), 2045–2065.

    Article  Google Scholar 

  • Haider, S. (2011). Genesis and growth of the NGOs: Issues in Bangladesh perspective. International NGO Journal, 6(11), 240–247.

    Google Scholar 

  • Harrison, T. (2007). The role of contestation in NGO partnerships. Journal of International Development, 19, 389–400.

    Article  Google Scholar 

  • Hashemi, S. (1996). NGO accountability in Bangladesh. In M. Edwards & D. Hulme (Eds.), Beyond the magic bullet—NGO performance and accountability in the post-cold war world (pp. 123–131). West Hartford, CT: Kumarian Press.

    Google Scholar 

  • Hilhorst, D. (2003). The real world of NGOs—Discourses, diversity and development. London: Zed Books Ltd.

    Google Scholar 

  • Jordan, L., & van Tuijl, P. (2006). Rights and responsibilities in the political landscape of NGO accountability: Introduction and overview. In L. Jordan & P. van Tuijl (Eds.), NGO accountability—Politics, principles, innovations (pp. 3–20). Sterling, VA: Earthscan.

    Google Scholar 

  • Karim, M. (1996). NGOs in Bangladesh: Issues of legitimacy and accountability. In M. Edwards & D. Hulme (Eds.), Beyond the magic bullet—NGO performance and accountability in the post-cold war world (pp. 132–141). West Hartford, CT: Kumarian Press.

    Google Scholar 

  • Khan, M. (2003). Accountability of NGOs in Bangladesh: A critical review. Public Management Review, 5(2), 267–278.

    Article  Google Scholar 

  • Khieng, S. (2013). Funding mobilization strategies of nongovernmental organizations in Cambodia. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations. doi:10.1007/s11266-013-9400-7

  • Krippendorff, K. (2003). Content analysis. London: Sage.

    Google Scholar 

  • Lewis, D. (2001). The management of non-governmental development organisations—An introduction. London: Routledge.

    Book  Google Scholar 

  • Lewis, D. (2008). Crossing the boundaries between ‘third sector’ and state: Life-work histories from the Phillipines, Bangladesh and the UK. Third World Quarterly, 29(1), 125–141.

    Article  Google Scholar 

  • Mahmud, P. (2001). Microfinance governance and reporting. The Bangladesh Accountant, 33(6), 33–38.

    Google Scholar 

  • Mason, J. (1996). Qualitative researching. London: Sage.

    Google Scholar 

  • Meyer, J., & Rowan, B. (1977). Institutional organisations: Formal structure as myth and ceremony. American Journal of Sociology, 83(2), 340–363.

    Article  Google Scholar 

  • Morais, N., & Ahmad, M. (2011). NGO-led microfinance: Potentials and challenges in conflict areas. Journal of International Development, 23, 629–640.

    Article  Google Scholar 

  • Murtaza, N. (2012). Putting the lasts first: The case for community-focused and peer-managed NGO accountability mechanisms. VOLUNTUS: International Journal of Voluntary and Nonprofit Organizations, 23, 109–125.

    Article  Google Scholar 

  • Nelson, P. (1995). The World Bank and non-governmental organizations—The limits of apolitical development. New York: St. Martin’s Press Inc.

    Book  Google Scholar 

  • Nelson, P. (2006). The varied and confidential integration of NGOs in the aid system: NGOs and The World Bank. Journal of International Development, 18, 701–713.

    Article  Google Scholar 

  • NGO Affairs Bureau of Bangladesh. (2009a). Retrieved Nov 2, 2009, from www.ngoab.gov.bd.

  • NGO Affairs Bureau of Bangladesh. (2009b). Flow of foreign grant fund through NGO Affairs Bureau: At a glance. Retrieved Nov 2, 2009, from http://www.ngoab.gov.bd/Files/statistics.pdf.

  • NGO Affairs Bureau of Bangladesh. (2009c). Retrieved Nov 2, 2009, from http://www.ngoab.gov.bd/Main.php?Id=2.

  • NGO Affairs Bureau of Bangladesh. (2009d). FAQ. Retrieved Nov 2, 2009, from http://www.ngoab.gov.bd/Main.php?Id=35.

  • NGO Affairs Bureau of Bangladesh. (2009e). Head of expenditure with code. Retrieved Nov 2, 2009, from http://www.ngoab.gov.bd/Files/ecodes.pdf.

  • O’Dwyer, B., & Unerman, J. (2007). From functional to social accountability: Transforming the accountability relationship between funders and non-governmental development organisations. Accounting, Auditing and Accountability Journal, 20(3), 446–471.

    Article  Google Scholar 

  • O’Dwyer, B., & Unerman, J. (2008). The paradox of greater NGO accountability: A case study of amnesty Ireland. Accounting, Organizations and Society, 33, 801–824.

    Article  Google Scholar 

  • Roberts, S., Jones, J., I. I. I., & Fröhling, O. (2005). NGOs and the globalization of managerialism: A research framework. World Development, 33(11), 1845–1863.

    Article  Google Scholar 

  • Silverman, D. (2000). Doing qualitative research: A practical handbook. London: Sage.

    Google Scholar 

  • Smillie, I. (1997). NGOs and development assistance: A change in mind-set? Third World Quarterly, 18(3), 563–578.

    Article  Google Scholar 

  • Stake, R. (2000). Case studies. In N. Denzin & Y. Lincoln (Eds.), Handbook of qualitative research (2nd ed., pp. 435–454). London: Sage.

  • Stiles, K. (2002). International support for NGOs in Bangladesh: Some unintended consequences. World Development, 30(5), 835–845.

    Article  Google Scholar 

  • Thomas, B., Muradian, R., de Groot, G., & Ruijte, A. (2010). Confronting or complementing? A case study on NGO–state relations from Kerala, India. VOLUNTUS: International Journal of Voluntary and Nonprofit Organizations, 21, 358–370.

    Article  Google Scholar 

  • Thornton, J. (2006). Nonprofit fund-raising in competitive donor markets. Nonprofit and Voluntary Sector Quarterly, 35(2), 204–224.

    Article  Google Scholar 

  • Transparency International Bangladesh. (2007). Executive summary, problems of governance in the NGO sector: The way out. Retrieved March 21, 2009, from http://www.ti-bangladesh.org/research/ExecSum-NGO-English.pdf.

  • Ullah, A., & Routray, J. (2007). Rural poverty alleviation through NGO interventions in Bangladesh: How far is the achievement? International Journal of Social Economics, 34(4), 237–248.

    Article  Google Scholar 

  • Unerman, J., & O’Dwyer, B. (2006a). On James Bond and the importance of NGO accountability. Accounting, Auditing and Accountability Journal, 19(3), 305–318.

    Article  Google Scholar 

  • Unerman, J., & O’Dwyer, B. (2006b). Theorising accountability for NGO advocacy. Accounting, Auditing and Accountability Journal, 19(3), 349–376.

    Article  Google Scholar 

  • Unerman, J., & O’Dwyer, B. (2007). The business case for regulation of corporate social responsibility and accountability. Accounting Forum, 31, 332–353.

    Article  Google Scholar 

  • Verbruggen, S., Christiaens, J., & Milis, K. (2011). Can resource dependence and coercive isomorphism explain nonprofit organizations’ compliance with reporting standards? Nonprofit and Voluntary Sector Quarterly, 40(1), 5–32.

    Article  Google Scholar 

  • Williams, A., & Taylor, J. (2013). Resolving accountability ambiguity in nonprofit organizations. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 24, 559–580.

    Article  Google Scholar 

  • World Bank. (2002). Bangladesh-financial accountability for good governance: A World Bank country study. Washington, DC: World Bank.

    Book  Google Scholar 

  • World Bank. (2006). Economics and governance of nongovernmental organisations in Bangladesh. Bangladesh Development Series Paper (11). Dhaka: The World Bank Office.

Download references

Author information

Authors and Affiliations

Authors

Corresponding author

Correspondence to Monir Mir.

Appendix

Appendix

See Table 2.

Rights and permissions

Reprints and permissions

About this article

Check for updates. Verify currency and authenticity via CrossMark

Cite this article

Mir, M., Bala, S.K. NGO Accountability in Bangladesh: Two Contrasting Cases. Voluntas 26, 1831–1851 (2015). https://doi.org/10.1007/s11266-014-9513-7

Download citation

  • Published:

  • Issue Date:

  • DOI: https://doi.org/10.1007/s11266-014-9513-7

Keywords

Navigation