Social capital and accountability in grass-roots NGOs: The case of the Ugandan community-led HIV/AIDS initiative

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dc.contributor.authorAwio, Godwin
dc.contributor.authorNorthcott, Deryl
dc.contributor.authorLawrence, Stewart R.
dc.date.accessioned2011-02-09T01:43:32Z
dc.date.available2011-02-09T01:43:32Z
dc.date.issued2011
dc.description.abstractPurpose – This paper aims to examine how small, grass-roots non-governmental organisations (NGOs) account for their actions and expenditures and how this accountability is discharged to, and benefits, the citizens they serve. Design/methodology/approach – The paper draws on social capital theory to inform an interpretive analysis of documentary and interview evidence. The empirical material is derived from CHAI policy and project documents, coupled with interviews with 75 participants at the national, district and community levels of the CHAI programme. An illustrative case study is presented of an NGO that delivers welfare services to a Ugandan community affected by the HIV/AIDS pandemic. Findings – The research finds that, by harnessing the attributes of social capital, grass-roots NGOs can supplement formal accountability obligations to funders with effective “bottom-up” accountability to an often overlooked NGO stakeholder group – the service beneficiaries, with positive outcomes for social services delivery. Research limitations/implications – The research examines a single community-led public welfare initiative (the Ugandan CHAI), with a particular focus on one illustrative grass-roots NGO within that programme. Nevertheless, it offers insights into how accountability mechanisms can be reconceptualised to suit the context of developing countries where smaller NGOs increasingly operate. Practical implications – The potential for less formal, “bottom-up” accountability mechanisms is illustrated using the case of the Ugandan community-led HIV/AIDS initiative (CHAI), a programme for delivering social services to communities ravaged by the effects of the HIV/AIDS pandemic. Originality/value – This research addresses the lack of empirical studies of smaller, grass-roots NGOs in the accounting literature. It also contributes to the under-researched area of how NGOs can appropriately discharge their accountability obligations to beneficiaries. The use of social capital theory to inform the study is also a novel contribution of this paper.en_NZ
dc.identifier.citationAwio, G., Northcott, D. & Lawrence, S. (2011). Social capital and accountability in grass-roots NGOs: The case of the Ugandan community-led HIV/AIDS initiative. Accounting, Auditing & Accountability Journal, 24(1), 63-92.en_NZ
dc.identifier.doi10.1108/09513571111098063en_NZ
dc.identifier.urihttps://hdl.handle.net/10289/5038
dc.language.isoen
dc.publisherEmeralden_NZ
dc.relation.isPartOfAccounting, Auditing and Accountability Journalen_NZ
dc.relation.urihttp://www.emeraldinsight.com/journals.htm?articleid=1896774&show=htmlen_NZ
dc.subjectnon-governmental organizationsen_NZ
dc.subjectdeveloping countriesen_NZ
dc.subjectUgandaen_NZ
dc.subjectsocial capitalen_NZ
dc.subjecttrusten_NZ
dc.subjectsocial accountingen_NZ
dc.titleSocial capital and accountability in grass-roots NGOs: The case of the Ugandan community-led HIV/AIDS initiativeen_NZ
dc.typeJournal Articleen_NZ
pubs.begin-page63en_NZ
pubs.elements-id35722
pubs.end-page92en_NZ
pubs.issue1en_NZ
pubs.volume24en_NZ
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