This document contains a case study examining a social accounting process in an overseas of Ireland. This case is examining particularly on the extent of stakeholder's empowerment through evolving the social and accounting process in APSO. This case also explains that if institutional reforms enable stakeholders to participate more directly in decision making then there would be a stakeholder empowerment. It also explains how and why social accounting processes emerge with organizations. This case proceeds step by step. Firstly, a brief introduction of APSO's organization is explained. Then the process through which social accounting was considered by APSO is outlined. Then comes the analysis of the dynamics within the stakeholder engagement process. The APSO board's late entry at the account construction stage deeply scrutinized.
The agency for the Personal Services Overseas (APSO) is an independent agency working under the Foreign Affairs Department of the Irish Government. It is a non-profit organization focused on human development, working as a part of Ireland's international co-operation programme with the developing countries and is funded by an annual grant-aid from Ireland's bilateral aid allocation.
Mission of APSO
The mission of APSO is to contribute to sustainable improvement in the living conditions of the poor communities in developing countries by enhancing human resources skills, and local capacities in the interests of development, peace and justice. The agency fulfils this mission by enabling skilled people from developing countries and Ireland to share knowledge and transfer skills by supporting communities and organizations in the developing countries to work towards the self-reliance and sustainability.
After the new board was formed in 1995, there were some pressures to know about the role and performance of APSO. It was thought that the organization needs some type of reassurance for its performance to satisfy the externals like government...