NGO accountability: retrospective and prospective academic contributions

Gloria Agyemang, Brendan O’Dwyer and Jeffrey Unerman

Accounting, Auditing & Accountability Journal, 2019, vol. 32, issue 8, 2353-2366

Abstract: Purpose - The purpose of this paper is to offer a retrospective and prospective analysis of the themes explored in the 2006Accounting, Auditing and Accountability Journalspecial issue on non-governmental organisation (NGO) accountability. Design/methodology/approach - The paper is a reflective review essay. Findings - The 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/value - The paper offers a systematic, original perspective on recent developments in certain areas of the field of NGO accountability.

Keywords: NGO; NGO accountability; Management control systems; Downward accountability; Hierarchical accountability (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (20)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-06-2018-3507

DOI: 10.1108/AAAJ-06-2018-3507

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