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From Minnow to Mighty: A Hegemonic Analysis of Social Accountability in BRAC – The World’s Largest Development NGO

aut.pubs.statewith-academic
aut.relation.journalCritical Perspectives on Accountingen_NZ
dark.contributor.authorAhmed, Zen_NZ
dark.contributor.authorHopper, Ten_NZ
dark.contributor.authorWickramasinghe, Den_NZ
dc.contributor.authorAhmed, Z
dc.contributor.authorHopper, T
dc.contributor.authorWickramasinghe, D
dc.date.accessioned2025-01-29T21:58:31Z
dc.date.available2025-01-29T21:58:31Z
dc.date.copyright2022-08-15en_NZ
dc.date.issued2022-08-15en_NZ
dc.description.abstractBased on fieldwork in Bangladesh Rural Advancement Committee (BRAC), the world’s largest Non-Governmental Organization in Bangladesh, focusing on a Gramscian perspective of hege mony and Gramsci’s military metaphors, this paper examines whether and how BRAC’s cultural and moral leadership helped build a counter-hegemony through a ‘war of position’ and extended its functional accountability into social accountability. We found that BRAC endeavored to disseminate an ‘alternative’ hegemony and develop a ‘historic bloc’ for waging a ‘war of position’. Our approach informs the difficulty large hybrid NGOs such as BRAC face in effectively combining functional and social accountability and pursuing their financial and social goals simultaneously given the political, cultural, and ethical factors paradoxically confronting them. While functional accountability survives through changing regulations and directions of state apparatuses demanding to see NGO’s accounts for legitimacy purposes and appearing to enact regulation within the dominant hegemony, BRAC has become large conglomerates, and their more effective delivery of social and economic welfare programs give them an appearance of an ‘alterative state’ and reinforces their advocacy. To this end, they involve beneficiaries through continuous social accountability practices, but due to their desire to be financially independent, they maintain a commercial orientation based on neoliberal ideals being propagated in LDCs.en_NZ
dc.identifier.citationCritical Perspectives on Accounting, Volume 92, May 2023, 102503
dc.identifier.doi10.1016/j.cpa.2022.102503en_NZ
dc.identifier.issn1045-2354en_NZ
dc.identifier.urihttp://hdl.handle.net/10292/18514
dc.publisherElsevieren_NZ
dc.relation.urihttps://www.sciencedirect.com/science/article/pii/S1045235422000880
dc.rights© 2022. This manuscript version is made available under the CC-BY-NC-ND 4.0 license https://creativecommons.org/licenses/by-nc-nd/4.0/
dc.rights.accessrightsOpenAccessen_NZ
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0
dc.subjectNGOsen_NZ
dc.subjectBRACen_NZ
dc.subjectBangladeshen_NZ
dc.subjectHegemonyen_NZ
dc.subjectCounter-hegemonyen_NZ
dc.subjectCultural and moral leadershipen_NZ
dc.subjectAccountabilityen_NZ
dc.titleFrom Minnow to Mighty: A Hegemonic Analysis of Social Accountability in BRAC – The World’s Largest Development NGOen_NZ
dc.typeJournal Article
pubs.elements-id462934
pubs.organisational-data/AUT
pubs.organisational-data/AUT/Faculty of Business, Economics and Law
pubs.organisational-data/AUT/Faculty of Business, Economics and Law/School of Business
pubs.organisational-data/AUT/Faculty of Business, Economics and Law/School of Business/Accounting Department
pubs.organisational-data/AUT/PBRF
pubs.organisational-data/AUT/PBRF/PBRF Business Economics and Law
pubs.organisational-data/AUT/PBRF/PBRF Business Economics and Law/Accounting Department PBRF 2018
pubs.organisational-data/AUT/PBRF/PBRF Business Economics and Law/Faculty Review Team PBRF 2018
pubs.organisational-data/AUT/zBusiness School Accreditation
pubs.organisational-data/AUT/zBusiness School Accreditation/2020
pubs.organisational-data/AUT/zManual Groups
pubs.organisational-data/AUT/zManual Groups/BEL Academ Groups

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