Social auditing: Practices and challenges of non-government organisations (NGOs) in Nepal | Zendy

Mukunda Adhikari | Zendy

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Social auditing: Practices and challenges of non-government organisations (NGOs) in Nepal

Author(s) -

Mukunda Adhikari

Publication year - 2016

Language(s) - English

Resource type - Dissertations/theses

DOI - 10.5204/thesis.eprints.102466

Subject(s) - accountability , audit , empowerment , shadow (psychology) , social accounting , government (linguistics) , corporate social responsibility , public relations , performance audit , political science , business , accounting , public administration , internal audit , joint audit , psychology , management accounting , linguistics , philosophy , law , psychotherapist

This thesis examines the nature of management-driven social audit and surrogates-driven social audit within the NGO sector in Nepal, and how they are used to create NGOs' accountability. While extant research largely looked at social audits within the corporate field, there is a limited study focusing on social audit within the NGO sector. Embracing surrogate accountability framework, thesis utilised 46 semi-structured in-depth interviews and document analysis to understand social audits and accountability. While NGOs claimed that management-driven audit facilitates stakeholders' empowerment; stakeholders-driven audit produced shadow accounts highlighted that NGOs' claim of their accountability and stakeholders' empowerment is questionable. This thesis provides in-depth understanding on underlying contradictions, tension, struggles and conflicts between NGOs and their stakeholders

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