AAccccoouunnttiinngg,, AAuuddiittiinngg aanndd AAccccoouunnttaabbiilliittyy JJoouurrnnaall CCaallll ffoorr ppaappeerrss ffoorr aa ssppeecciiaall iissssuuee oonn:: NNGGOO AAccccoouunnttiinngg,, AAuuddiittiinngg aanndd AAccccoouunnttaabbiilliittyy In comparison with the extensive body of academic literature exploring issues of accountability in both private and public sector organisations, there is relatively little literature examining accountability related matters in organisations operating in the third sector. Many of these third sector organisations, often referred to as Non Governmental Organisations (or NGOs), fulfill a number of functions in areas which tend to be neglected by the private and public sectors. Declining public sector/governmental provision of services in many countries has resulted in NGOs playing an increasingly influential role in a variety of activities which impact upon the lives of many people. Some NGO activity extends to lobbying private and public sector organisations (including governments and other regulators), with several NGOs focusing exclusively on these lobbying and policy development activities. In this area, highly organised NGO lobbying can have a long term impact on shaping the regulations faced by large numbers of people/organisations, and involves inter alia individual NGOs utilising a number of practices in an attempt to render their interests hegemonic. Successful lobbying has resulted in a number of NGOs becoming
Call for papers for a special issue on:NGO Accounting, Auditing and Accountability
Abstract
AAccccoouunnttiinngg,, AAuuddiittiinngg aanndd AAccccoouunnttaabbiilliittyy JJoouurrnnaall CCaallll ffoorr ppaappeerrss ffoorr aa ssppeecciiaall iissssuuee oonn:: NNGGOO AAccccoouunnttiinngg,, AAuuddiittiinngg aanndd AAccccoouunnttaabbiilliittyy In comparison with the extensive body of academic literature exploring issues of accountability in both private and public sector organisations, there is relatively little literature examining accountability related matters in organisations operating in the third sector. Many of these third sector organisations, often referred to as Non Governmental Organisations (or NGOs), fulfill a number of functions in areas which tend to be neglected by the private and public sectors. Declining public sector/governmental provision of services in many countries has resulted in NGOs playing an increasingly influential role in a variety of activities which impact upon the lives of many people. Some NGO activity extends to lobbying private and public sector organisations (including governments and other regulators), with several NGOs focusing exclusively on these lobbying and policy development activities. In this area, highly organised NGO lobbying can have a long term impact on shaping the regulations faced by large numbers of people/organisations, and involves inter alia individual NGOs utilising a number of practices in an attempt to render their interests hegemonic. Successful lobbying has resulted in a number of NGOs becomingPreview Only. This article cannot be rented because we do not currently have permission from the publisher.
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Call for papers for a special issue on:NGO Accounting, Auditing and Accountability
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, Volume 9 (1): 127
SAGE – Feb 1, 2004
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