Speaking truth to funders: Alternative accountabilities in the voluntary and community sector during the COVID-19 pandemic

IF 3.1 Q2 BUSINESS, FINANCE Financial Accountability & Management Pub Date : 2024-05-20 DOI:10.1111/faam.12394
Rebecca Warren, Jeremy Morales, Anne Steinhoff, Samantha Woodward
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Abstract

This paper studies grassroots organizations that provide various forms of support to vulnerable local communities in the United Kingdom in a context of increasing austerity, public sector drawbacks, a lack of funding and extensive monitoring, and evaluative requirements. We focus on the COVID-19 pandemic, which challenged traditional funding relationships. We analyze lived experiences of trust, emotion, and suffering to understand the politics of accountability across the diverse economy. We draw on Gibson-Graham's post-capitalist framework, which insists on the politics of language, the subject, and collective action. In the setting we study, the language of crisis reshaped funding, vulnerable subjectivities emerged to support vulnerable communities, and fragmenting accountabilities were met with attempts to promote collective action and solidarity. We, therefore, contribute to literature in critical accounting and literature focused on the voluntary and community sector by studying a landscape of diverse accountability practices to explore the possibilities that they offer in terms of accounting for non-capitalist organizing.

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向资助者说出真相:在 COVID-19 大流行期间志愿和社区部门的替代问责制
本文研究了在英国日益紧缩的财政政策、公共部门的弊端、资金匮乏以及广泛的监督和评估要求的背景下,为当地弱势社区提供各种形式支持的基层组织。我们重点关注 COVID-19 大流行,它对传统的资助关系提出了挑战。我们分析了有关信任、情感和痛苦的生活经历,以了解多元化经济中的问责政治。我们借鉴了吉布森-格雷厄姆(Gibson-Graham)的后资本主义框架,该框架坚持语言政治、主体和集体行动。在我们所研究的环境中,危机的语言重塑了资金,出现了支持弱势社区的弱势主体性,并试图通过促进集体行动和团结来应对分散的问责制。因此,我们通过研究各种不同的问责实践,探索它们在核算非资本主义组织活动方面所提供的可能性,从而为批判性会计文献和关注志愿与社区部门的文献做出贡献。
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来源期刊
CiteScore
4.90
自引率
18.20%
发文量
27
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