The view from the front line: shifting beneficiary accountability and interrelatedness in the time of a global pandemic
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 25 May 2021
Issue publication date: 3 January 2022
Abstract
Purpose
We discuss the beneficiary accountability implications that arose due to the COVID-19 pandemic (and resultant social distancing restrictions) for a branch of a religious non-governmental organisation (NGO) based in mainland Spain, whose main beneficiaries are homeless individuals.
Design/methodology/approach
We utilise a singular case method to observe accountability implications in the case organisation. We also utilise two sources of primary data: eight semi-structured interviews with volunteers of the NGO branch, supported by auto-ethnographic data recorded in forty-six diary entries throughout the period of research.
Findings
As the main mechanism for the discharge of beneficiary accountability for the case organisation is through action, this was affected greatly by the COVID-19 pandemic and social distancing measures. Beneficiary accountability (discharged through action) changed rapidly, resulting in neglect of previous beneficiaries, carrying profound implications for charitable actors, beneficiaries and the organisation.
Research limitations/implications
Our case focuses on that of a small organisation, and therefore the generalisability of findings will be somewhat limited and context specific. The number of interviews (eight) is also relatively small.
Practical implications
Insights can be drawn for the management of volunteers, alignment of personally held accountabilities of internal actors with those of organisations and emotional aspects of accountability for NGO managers and organisers.
Originality/value
NGO accountability theorisation is enhanced via the use of Levinas' Judaic writings concerning the importance of the ritual practice of ethics for the individual involved in charitable action. The intertwined nature of personal accountability of volunteers and beneficiary accountability for the organisation is emphasised.
Keywords
Acknowledgements
We would like to thank the Guest Editors and the two anonymous Reviewers for their comments and suggestions. We would also like to thank the participants at the St Saturnin accounting and accountability research retreat (2019), specifically Professors Ivo de Loo, Carolyn Cordery and Hugo Letiche for their contributions to this event. We also pay thanks to Professor Lisa Jack for her comments on an early version of this paper, and Professor Michael Barnes SJ for his guidance regarding the writings of Emmanuel Levinas.
Citation
Yates, D. and Difrancesco, R.M. (2022), "The view from the front line: shifting beneficiary accountability and interrelatedness in the time of a global pandemic", Accounting, Auditing & Accountability Journal, Vol. 35 No. 1, pp. 85-96. https://doi.org/10.1108/AAAJ-08-2020-4811
Publisher
:Emerald Publishing Limited
Copyright © 2021, Emerald Publishing Limited