The nature of knowledge sharing in NGO accounting and accountability processes

Agyemang, Gloria, O'Dwyer, Brendan and Unerman, Jeffrey

(2012)

Agyemang, Gloria, O'Dwyer, Brendan and Unerman, Jeffrey (2012) The nature of knowledge sharing in NGO accounting and accountability processes.

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Abstract

This paper presents a case study examining how accounting and accountability processes facilitate the sharing of different forms of knowledge in non-governmental organisation (NGO) contexts. The paper derives its primary insights from in-depth interviews with thirty NGO fieldworkers working and delivering development aid in Northern Ghana, Africa. We demonstrate how fieldworkers value both explicit, codifieable knowledge (referred to as ‘operational knowledge’) and contextualised, tacit knowledge (referred to as ‘situational knowledge’). The sharing of situational knowledge in support of operational knowledge by fieldworkers within NGO-funder accounting and accountability processes is perceived as crucial for optimising the use of development aid. However, despite funder encouragement, fieldworkers refrain from sharing situational knowledge within these processes. This is influenced by the perceived coercive nature of the accounting and accountability processes. These processes offer fieldworkers limited flexibility and create uncertainty by failing to inform them of the consequences arising from sharing operational and situational knowledge. The findings develop prior work highlighting the tensions between global control and local flexibility in NGO-funder accounting and accountability processes. We show how the value attached to different types of knowledge influences how these tensions play out. The findings also challenge prior work suggesting that NGO fieldworkers attach little relevance to operational knowledge required by funders in accounting and accountability reports. Our analysis implies a need to develop more enabling NGO-funder accounting and accountability processes to enhance the effectiveness of development aid assistance. We argue that this will require greater fieldworker involvement in the development of performance measures, more frequent face-to-face funder-fieldworker interaction, and more timely feedback from funders to fieldworkers on how knowledge shared within accounting and accountability processes is used.

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This is a version
This version's date is: 10/2012
This item is not peer reviewed

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https://repository.royalholloway.ac.uk/items/c4698eff-9d67-bf04-1c75-a9d8460bbaa2/1/

Item TypeMonograph (Working Paper)
TitleThe nature of knowledge sharing in NGO accounting and accountability processes
AuthorsAgyemang, Gloria
O'Dwyer, Brendan
Unerman, Jeffrey
Uncontrolled Keywordsaccounting; accountability; knowledge; non-governmental organisation (NGO)
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isbn978-1-905846-62-7

Deposited by Jo Barrs (UTTM209) on 01-Nov-2012 in Royal Holloway Research Online.Last modified on 01-Nov-2012

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