The sociomateriality of digitalisation in Nepalese NGOs

Drawing on the concept of sociomateriality, this paper investigates the digitalisation of Non-Governmental Organisations (NGOs) in developing countries during the COVID-19 pandemic. NGOs represent one sector in which the consequences of digitalisation have been particularly striking. Nationwide lockdowns, travel restrictions and strict government guidelines led to NGOs embarking on a transition towards digitalisation for their continuity and survival. Adhering to a qualitative approach, data for the study have been derived through semi-structured interviews with stakeholders, focus group discussions with beneficiaries and a review of documentary sources. Outlining both the benefits and consequences of digitalisation, the findings of the study illustrate the way how the NGOs' digitalisation has triggered changes in both their operations and modes of communication, altered their relationships with beneficiaries and other stakeholders, and transformed their identity. The key contribution made by the paper involves moving beyond the human-centred and techno-centric approaches to digitalisation, which dominate the existing accounting literature, and illustrating how the performance of technologies evolves in everyday life. In doing so, the paper delineates the role that the technology itself can play in shaping NGOs' day-to-day practices in developing countries. © 2023 The Author(s)

COVID-19 policy responses: reflections on governmental financial resilience in South Asia

Purpose: First, the paper examines the short-term fiscal and budgetary responses of the South Asian governments to the COVID-19 pandemic. Next, it brings out the implications of such responses, focusing on India, Nepal and Sri Lanka. Design/methodology/approach: The paper is based on multiple secondary data sources, including the viewpoints of experts and government officials. Data are analysed using the ideas of financial resilience. Findings: South Asian governments' response to the pandemic shows a gap in understanding the magnitude of the problem and in developing financial resilience. This paper points out the importance of avoiding austerity, becoming more cautious in accepting lending conditions, rethinking public sector accountability and revitalising mutual collaboration through SAARC for developing financial resilience, both at individual country and regional levels. Originality/value: The study offers some insights on policy implications for South Asian governments in terms of building financial resilience to deal with future crises. © 2020, Emerald Publishing Limited.