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NGO accountability: retrospective and prospective academic contributions

NGO accountability: retrospective and prospective academic contributions The purpose of this paper is to offer a retrospective and prospective analysis of the themes explored in the 2006 Accounting, Auditing and Accountability Journal special issue on non-governmental organisation (NGO) accountability.Design/methodology/approachThe paper is a reflective review essay.FindingsThe paper outlines how a number of themes in the 2006 special issue addressing downward accountability, hierarchical accountability and management control have been subsequently developed in a selection of papers from the accounting literature. The development of these themes leads to several suggestions for future research in NGO accountability.Originality/valueThe paper offers a systematic, original perspective on recent developments in certain areas of the field of NGO accountability. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

NGO accountability: retrospective and prospective academic contributions

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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
0951-3574
DOI
10.1108/aaaj-06-2018-3507
Publisher site
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Abstract

The purpose of this paper is to offer a retrospective and prospective analysis of the themes explored in the 2006 Accounting, Auditing and Accountability Journal special issue on non-governmental organisation (NGO) accountability.Design/methodology/approachThe paper is a reflective review essay.FindingsThe paper outlines how a number of themes in the 2006 special issue addressing downward accountability, hierarchical accountability and management control have been subsequently developed in a selection of papers from the accounting literature. The development of these themes leads to several suggestions for future research in NGO accountability.Originality/valueThe paper offers a systematic, original perspective on recent developments in certain areas of the field of NGO accountability.

Journal

Accounting, Auditing & Accountability Journal – Emerald Publishing

Published: Nov 19, 2019

Keywords: NGO; NGO accountability; Management control systems; Downward accountability; Hierarchical accountability

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