Jonathan Langton

Degree:    PhD

Title:    Changing Accountability Regimes and International Non Government Development Organisations: Implications for Organizational and Social Functioning

Overview:    Previous research on the impact of donor funds (as a form of subsidy) suggests that there is little if any consensus on an effective method to measure Official Development Assistance (ODA) as a mode of market intervention, with considerable doubt existing that a financial variable is the most appropriate method.

This 'doubt' has led to the conception of my study, which aims to provide insights and understanding into the allocation of donor funds associated with development assistance and explore the impact of accountability within the context of the International Non Government Development Organization (INGDO).

Specifically, the express objective of this study is to examine, on a longitudinal basis, the allocation of donor funds by a high profile INGDO and the means by which the accountability of organizational management is discharged across time and to explore the role of accountability regimes in developing the relationship between the organization, its donor community (and other stakeholders) and in meeting the mission of the organization.

It is anticipated that in order for the accountability of INGDOs to be fully reconciled, some consideration must be given to the objectives and underlying motives of all stakeholders, particularly those who provide resources (upwards accountability) and those who utilize the resources (downwards accountability), as this has an intrinsic bearing on any performance measures related to this mode of delivering development assistance.

The study is undertaken with the following objectives:

(i)    The study seeks to contribute generally to enhance understanding of the roll of accountability measures on INGDOs in the allocation of donor funds.

(ii)    The study aims to examine whether donor funds are allocated on a quantifiable basis that is subject to accountability measures or whether non-monetary quantifications or qualitative forms of measurement take precedence.

(iii)    The study seeks to determine what qualitative forms of information pervade into accounting within INGDOs.

(v)    Finally, the study seeks to examine what are the policy implications in relation to the measurement and accountability of resources and what impacts this will have on the future of INGDOs and the development of capital markets in third world economies.

The overall broader objective of undertaking this study is to use a high profile INGDO to ascertain how the accountability of INGDOs impacts on the provision of donor funds. This is anticipated to have flow on effects that have implications for the future of development assistance and how it is channelled to the poor.

Principal Supervisor:    Professor Garry Carnegie

Associate Supervisor:    Professor Brian West

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