Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

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

Download PDF
14 pages

Loading next page...
 
/lp/emerald-publishing/ngo-accountability-retrospective-and-prospective-academic-648RZqZlUk
Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
0951-3574
DOI
10.1108/aaaj-06-2018-3507
Publisher site
See Article on Publisher Site

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

References

  • Seeking ‘conversations for accountability: mediating the impact of non-governmental organization (NGO) upward accountability processes’
    Agyemang, G.; O’Dwyer, B.; Unerman, J.; Awumbila, M.
  • Social capital and accountability in grass-roots NGOs: the case of the Ugandan community-led HIV/AIDS initiative
    Awio, G.; Northcott, D.; Lawrence, S.
  • NGOs, states, and donors revisited: still too close for comfort?
    Banks, N.; Hulme, D.; Edwards, M.
  • Constituting the governable NGO: the correlation between conduct and counter-conduct in the evolution of funder-NGO accountability relations
    Boomsma, R.; O’Dwyer, B.
  • From smoke and mirrors to walking the talk: decoupling in the contemporary world
    Bromley, P.; Powell, W.
  • Oxfam under fresh pressure as charity watchdog launches fresh probe
    Brown, J.M.
  • Oxfam sets out reforms to ‘stamp out’ staff sexual misconduct
    Brown, J.M.
  • Social capital and management control systems: a study of a non-government organization
    Chenhall, R.H.; Hall, M.; Smith, D.
  • Performance measurement, modes of evaluation and the development of compromising accounts
    Chenhall, R.H.; Hall, M.; Smith, D.
  • The expressive role of performance measurement systems: a field study of a mental health development project
    Chenhall, R.H.; Hall, M.; Smith, D.
  • Desperately seeking legitimacy: organizational identity and emerging industries
    Clegg, S.R.; Rhodes, C.; Kornberger, M.
  • Dominant stakeholders, activity and accountability discharge in the CSO sector
    Cordery, C.; Sim, D.
  • Photographs and accountability: cracking the codes of an NGO
    Davison, J.
  • Microfinance: accountability from the grassroots
    Dixon, R.; Ritchie, J.; Siwale, J.
  • Exhibiting nongovernmental organizations: reifying the performance discourse through framing power
    Duval, A.M.; Gendron, Y.; Roux-Dufort, C.
  • Trust or control? Private development cooperation at the crossroads
    Elbers, W.; Knippenberg, L.; Schulpen, L.
  • Humanitarian accountability and performance in the Théâtre de l’Absurde
    Everett, J.; Friesen, C.
  • Organizational identity formation and change
    Gioia, D.; Patvardhan, S.; Hamiliton, A.; Corley, K.
  • Accounting and navigating legitimacy in Tanzanian NGOs
    Goddard, A.; Assad, M.J.
  • NGOs, civil society and accountability: making the people accountable to capital
    Gray, R.; Bebbington, J.; Collison, D.
  • Crafting compromises in a strategising process: a case study of an international development organisation
    Hall, M.
  • Choosing an accounting method to explain public policy: social return on investment and UK non-profit sector policy
    Hall, M.; Millo, Y.
  • Not because they are nonprofit: the importance of nonprofit organisations to understanding accounting, organisations and society
    Hall, M.; O’Dwyer, B.
  • Who and what really counts? Stakeholder prioritization and accounting for social value
    Hall, M.; Millo, Y.; Barman, E.
  • The interplay between ideological control and formal management control systems – a case study of a non-governmental organisation
    Kraus, K.; Kennergren, C.; von Unge, A.
  • The accountability of NGOs in civil society and its public spheres
    Lehman, G.
  • Alan Parker criticised over handling of Save the Children Scandal
    Mance, H.
  • Tools of accountability: protecting microfinance clients in South Africa?
    Marini, L.; Andrew, J.; van der Laan, S.
  • Accountability practices in microfinance: cultural translation and the role of intermediaries
    Marini, L.; Andrew, J.; van der Laan, S.
  • Assembling international development: accountability and the disarticulation of a social movement
    Martinez, D.E.; Cooper, D.J.
  • ‘We do good things, don’t we?’: ‘Blended value accounting’ in social entrepreneurship
    Nicholls, A.
  • The co-construction of NGO accountability: aligning imposed and felt accountability in NGO-funder accountability relationships
    O’Dwyer, B.; Boomsma, R.
  • From functional to social accountability: transforming the accountability relationship between funders and non-governmental development organisations
    O’Dwyer, B.; Unerman, J.
  • The paradox of greater NGO accountability: a case study of Amnesty Ireland
    O’Dwyer, B.; Unerman, J.
  • Enhancing the role of accountability in promoting the rights of beneficiaries of development NGOs
    O’Dwyer, B.; Unerman, J.
  • Grassroots accountability promises in rights-based approaches to development: the role of transformative monitoring and evaluation in NGOs
    O’Leary, S.
  • Accounting for social-purpose alliances: confronting the HIV/AIDS pandemic in Africa*
    Rahaman, A.; Neu, D.; Everett, J.
  • Downward accountability for a natural disaster recovery effort: evidence and issues from Australia’s Black Saturday
    Taylor, D.; Tharapos, M.; Sidaway, S.
  • On James Bond and the importance of NGO accountability
    Unerman, J.; O’Dwyer, B.
  • Theorising accountability for NGO advocacy
    Unerman, J.; O’Dwyer, B.
  • Means versus ends in opaque institutional fields: trading off compliance and achievement in sustainability standard adoption
    Wijen, F.
  • Managing identity conflicts in organizations: a case study of one welfare nonprofit organization
    Chenhall, R.H.; Hall, M.; Smith, D.
  • Identity ambiguity and change in the wake of a corporate spin-off
    Corley, K.; Gioia, D.
  • Financializing stakeholder claims
    Crane, A.; Graham, C.; Himick, D.
  • A dialogical, story-based evaluation tool: the most significant change technique
    Dart, J.; Davies, R.
  • Accountability in practice: mechanisms for NGOs
    Ebrahim, A.
  • What impact? A framework for measuring the scale and scope of social performance
    Ebrahim, A.; Rangan, V.S.
  • Is decoupling becoming decoupled from institutional theory? A commentary on Wijen
    Haack, P.; Schoeneborn, D.
  • Evaluation logics in the third sector
    Hall, M.
  • Responding to institutional complexity: the role of identity
    Kodeih, F.; Greenwood, R.
  • Doing missionary work: the World Bank and the diffusion of financial practices
    Neu, D.; Ocampo, E.
  • ‘Informing’ technologies and the World Bank
    Neu, D.; Gomez, E.O.; Graham, C.; Heincke, M.
  • An identity-based approach to social enterprise
    Wry, T.; York, J.