The Embodiment of Accounting: RBM Practices in NGOs
Groundbreaking study reveals how targets manifest in physical organizational practices.
1Physical Dimension of Accounting
The research demonstrates how financial targets in NGOs materialize not just in reports but in employees' daily bodily practices. From meeting rituals to office layouts, every detail reflects results-oriented thinking.
2Corporeal Codes of Performance
Employees' postures, gestures, and spatial behaviors become personalized interpretations of organizational goals. These micro-behaviors function as informal performance indicators.
3Shadow Effects of Metrics Culture
Overemphasis on quantifiable targets creates a perception that 'what can't be measured doesn't matter.' This risks overlooking qualitative outcomes like long-term social impact.
4Interdisciplinary Lens
The study bridges organizational psychology with management accounting, documenting tangible effects of financial systems on human behavior. Data comes from 18 months of ethnographic fieldwork.
5NGOs' Core Dilemma
Tension between accountability demands and mission focus manifests in employees' body language. Donor reporting processes particularly trigger stressful physical responses.
6Toward Human-Centric Metrics
Findings suggest ignoring the human dimension of performance systems may undermine NGOs' core purpose. The study proposes models balancing financial transparency with employee wellbeing.