The Role of Social Capital in Differentiating Accountability Strategies in Regional Socially Oriented Non-Profit Organizations
DOI:
https://doi.org/10.14515/monitoring.2023.5.2409Keywords:
NGOs, social non-profit organizations, openness, accountability, transparency, development barriers, social capitalAbstract
This article deals with the differentiation of accountability strategies that exist in regional socially oriented non-profit organizations (SO NPOs) in Russia. The author applies theories of social capital to SO NPOs, which allows analyzing the social relations developing around organizations and supporting them. Transparency and accountability are analyzed as closely interrelated processes that clarify the content of SO NPOs’ activities within the organization and explain it to the social environment involved in its activities. Accountability and disclosure of information help building trust and ensure SO NPOs’ greater sustainability. Despite the regulatory consolidation of the accountability principles, an analysis of practices shows that accountability remains largely declarative, and the degree of SO NPOs’ openness varies significantly.
The aim of this study is to clarify the role of social capital in the existing differences of the accountability strategies implemented by regional SO NPOs. For this purpose, the author held a series of semi-structured interviews (N=29) with the leaders of such organizations. Based on the interviews, the following accountability strategies were identified in the studied organizations: formal, targeted, and extended. It has been revealed that the creation of SO NPOs based on a certain type of social capital can influence the accountability strategies used in the organization. The interviewed managers of SO NPOs associate the use of a particular strategy with the needs for interaction with key resource players in the region and the nature of communication with them. The duration of an organization's existence and the development of professional skills may lead to the proliferation of an expanded accountability strategy. In conclusion, for each of the described accountability strategies, the author highlights challenges and benefits of its implementation.
Acknowledgements. The article was prepared within the framework of the Basic Research Program at HSE University.
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