Victoria Honsel
Title
Dr.
Last Name
Honsel
First name
Victoria
Email
victoria.honsel@unisg.ch
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Item type:Publication, Accounting for impact in NGOs – Social workers’ strategies of “making do” with standardisation(2024-05-15)With NGOs taking up an increasing share in development assistance by delivering essential social services to beneficiaries traditionally provided by the public sector, they maintain their public legitimacy and secure sufficient funding by following standardised accounting-for-impact practices. The accounting practices most prominently used in the industry are thereby intended to provide NGOs with objective metrics for measuring performance and reporting their social impact in primarily quantitative terms. This paper explores the tensions between the high institutional expectations attached to standardised accounting-for-impact and the practical challenges for social workers having to adapt those practices in their daily work. Drawing on a qualitative field study of a global NGO implementing “Results-Based Management”, the paper complements existing research on NGO accountability by telling the story of social workers finding a productive way of engaging with imposed accounting standardisation and their requirements to objectively report on their impact, i.e., by interpreting the accounting not only as a reporting tool but also as an internal vehicle for learning and performance management. Realising such productive potential is particularly relevant in light of concerns that measurement and attribution issues could push NGOs away from projects addressing grand social challenges because they only promise intangible impact or a performance difficult to represent in standardised, quantitative metrics. In reflecting on the divergence between the aspiration and the challenging reality of accounting-for-impact in social work, the paper closes by pointing out three sub-themes calling for further research.Type:conference paperJournal:46th Annual Congress European Accounting Association [Working Paper] - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Collective activity in support of accounting: Scripting the performance of champions backstage [Working Paper](2024-07-03)This paper explores the dynamics of scripting the performance of organisational champions, using a case study of an international NGO implementing a results-based management (RBM). It investigates how formal and informal control mechanisms are strategically used to shape the roles and behaviours of "RBM trainers," who are tasked with disseminating accounting knowledge and facilitating organisational change. Utilising Goffman’s interaction order, the study delves into the cognitive and social frameworks that guide these champions, focusing on how scripted roles and expected behaviours influence their identity and interactions within the organisation. The analysis reveals that the performance scripts are critical for aligning trainers’ actions with organisational expectations. These scripts not only provide operational guidelines but also embed expectations that shape trainers’ self-perception and collective agency. Further, the paper explores how the scripting of performance manages to bridge the gap between the idealised 'frontstage' presentation and the complex 'backstage' realities within the NGO. By contextualising the script, the organisation attempts to narrow this gap, guiding the trainers to embody their roles as educators and internal ambassadors. Despite the script’s aspirational nature, the actual enactment often reveals tensions and divergences from the scripted performance, which are crucial in understanding the ongoing negotiation of identity and control within the organisation. In conclusion, the study provides insights into the use of scripting as a control mechanism to shape the performance of organisational champions, enhancing our understanding of how formal and informal controls interact on organisational front- and backstages. By examining how the gap between script and reality is managed, the research contributes to broader discussions on managerial control, identity work, and the implementation of accounting reforms in complex organisational settings.Type:conference paperJournal:14th Interdisciplinary Perspectives on Accounting (IPA) Conference, London / Egham 2024