Роль социального капитала в дифференциации стратегий подотчетности в региональных социально ориентированных НКО

Мониторинг общественного мнения: Экономические и социальные перемены. 2023. № 5. С. 50–73.

Obukhov K.

This article deals with the differentiation of accountability strategies that exist in regional socially oriented non-profit organizations (SO NPOs) in Russia. The theories of social capital apply to SO NPOs, which allows us to analyze the social relations developing around organizations and supporting them. Transparency and accountability are analyzed as closely interrelated processes that clarify the content of SO NPOs’ activities within the organization and explain it to the social environment involved in its activities. Accountability and disclosure of information help building trust and ensure SO NPOs’ greater sustainability. Despite the regulatory consolidation of the accountability principles, an analysis of practices shows that accountability remains largely declarative, and the degree of SO NPOs’ openness varies significantly. The purpose of this article is to clarify the role of social capital in the existing differences of the accountability strategies implemented by regional SO NPOs. To do this, a series of semi-structured interviews (N=29) was organized with the SO NPOs’ managers. Based on the interviews, the following accountability strategies can be identified in the studied organizations: formal accountability, targeted accountability, and extended accountability strategy. We can see that the history of SO NPO's origins, relying on a particular type of social capital, can influence the accountability strategies used within the organization. The managers choose a certain strategy due to the existing needs for interaction with key resource players in the region and the nature of communication with them. The duration of an organization's existence and the development of professional skills may lead to the proliferation of expanded accountability strategies. For each of the accountability strategies used, the challenges and advantages in its implementation are highlighted.

Keywords: социальный капитал, некоммерческие организации, social capital, non-profit organizations, прозрачность, открытость, NGOs, accountability, подотчетность некоммерческого сектора, barriers of communication, барьеры развития, измерения открытости СО НКО, NGO transparency, социальный капитал организации, Социально ориентированные некоммерческие организации (СО НКО)

Publication based on the results of: Social integration in temporal and spatial dimensions: values, strategies and practices (2023)