Discourses on social inequality in the NGO annual reports of Bangladesh: an analysis from the impression management perspective

Dewan Mahboob Hossain and Md. Saiful Alam

Asian Review of Accounting, 2023, vol. 31, issue 3, 494-515

Abstract: Purpose - The main objective of this article is to explore the discourses on social inequality in the annual reports of Bangladeshi NGOs. Design/methodology/approach - To fulfil this objective, a discourse analysis was conducted on the latest annual reports of ten renowned NGOs in Bangladesh. The findings were interpreted from the impression management perspective. Findings - It was found that the NGOs of Bangladesh are highlighting several social inequality issues such as poverty, gender inequality, inequality related to getting healthcare, legal and education facilities, etc. in their annual reports. Several impression management tactics were applied in the narratives of the annual reports. The NGOs portrayed themselves as “problem solvers” who are the saviors of distressed people. Practical implications - This study will facilitate improving the understanding of NGO communication. Policymakers will be able to understand the disclosures of NGOs and consider the necessity to provide guidance that may lead to better information dissemination through reports. Originality/value - This study will contribute to the limited literature on NGO disclosures from the context of developing economies. In the context of NGO, this research is methodologically novel as it applies discourse analysis and interprets the findings through the lens of impression management.

Keywords: NGOs; Social inequality; Discourse analysis; Annual reports; Impression management; Bangladesh (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:arapps:ara-09-2022-0208

DOI: 10.1108/ARA-09-2022-0208

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