The contested nature of third-sector organisations

Audrey Paterson, Marc Jegers and Irvine Lapsley

Accounting, Auditing & Accountability Journal, 2023, vol. 36, issue 4, 1065-1077

Abstract: Purpose - The purpose of this paper is to reflect on the critical themes explored by the five papers in thisAccounting, Auditing & Accountability Journal (AAAJ)special issue and to offer a prospective analysis of issues for further research. Design/methodology/approach - This reflective article provides a contextual outline of the challenges of managing and accounting for the third-sector during times of crisis. Findings - Prior studies have covered aspects of trust, accountability and the use of accounting numbers for performance management in the third sector; however, little is known about how accounting numbers and disclosures can contribute to repairing donor trust and sensemaking following adverse events or how accounting numbers and disclosures can be used to navigate uncertainty. Drawing on accountability, trust and sensemaking literature, the papers in thisAAAJspecial issue contribute to closing this gap. Research limitations/implications - Whilst the papers presented in thisAAAJspecial issue provide valuable insights into the challenges faced by third-sector organisations (TSOs) in times of crisis, several vital gaps that merit further investigations have been identified. Originality/value - This paper andAAAJspecial issue provide a set of original empirical and theoretical contributions that can be used to advance further investigations into the complex issues faced by the third sector.

Keywords: Third sector; Trust; Accountability; Co-ordination; Sensemaking (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-02-2023-6302

DOI: 10.1108/AAAJ-02-2023-6302

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