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.
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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