NGOs’ performance, governance, and accountability in the era of digital transformation

Carolyn J. Cordery*, Galina Goncharenko, Tobias Polzer, Danielle McConville, Ataur Belal

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review


Digital transformation creates opportunities and challenges for non-governmental organisations (NGOs) and their stakeholders. In NGOs, digital transformation affects different accounting modes. While many challenges brought about by digital transformation are universal, NGOs can be acutely affected due to the diversity of their stakeholders, regulatory and funder demands, and ongoing resource constraints. Conversely, there is hope that digital transformation can help to address longstanding sectoral level challenges, and engage those diverse stakeholders with performance, governance and accountability information. This article reviews the existing literature on NGO digital transformation, situates the articles of this Special Issue and identifies avenues for further research. Digital transformation is arguably amplifying existing trends, through helping NGOs discharge greater accountability to beneficiaries, and changing their communications with funders. However, beneficiaries have seldom driven such attempts, and are often not involved in the development of accountability measures nor assessing NGOs’ success. Early attempts to engage beneficiaries are encouraging, but real concerns remain that technology worsens social division and amplifies cleavages, leaving the most vulnerable behind.

Original languageEnglish
Article number101239
JournalBritish Accounting Review
Issue number5
Early online date18 Jul 2023
Publication statusPublished - Sept 2023


  • Accountability
  • Digital transformation
  • Digitalisation
  • Digitisation
  • Governance
  • Non-governmental organisations (NGOs)
  • Performance


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