Rights statement: This is an Accepted Manuscript of an article published by Taylor & Francis in Accounting, Auditing & Accountability Journal on 16 July 2019, available online: https://www.emerald.com/insight/content/doi/10.1108/AAAJ-06-2018-3507/full/html
Accepted author manuscript, 988 KB, PDF document
Final published version
Research output: Contribution to Journal/Magazine › Journal article › peer-review
Research output: Contribution to Journal/Magazine › Journal article › peer-review
}
TY - JOUR
T1 - NGO accountability
T2 - retrospective and prospective academic contributions
AU - Agyemang, Gloria
AU - O'Dwyer, Brendan
AU - Unerman, Jeffrey
N1 - This is an Accepted Manuscript of an article published by Taylor & Francis in Accounting, Auditing & Accountability Journal on 16 July 2019, available online: https://www.emerald.com/insight/content/doi/10.1108/AAAJ-06-2018-3507/full/html
PY - 2019/12/2
Y1 - 2019/12/2
N2 - Purpose: 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/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.
AB - Purpose: 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/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.
KW - Downward accountability
KW - Hierarchical accountability
KW - Management control systems
KW - NGO
KW - NGO accountability
U2 - 10.1108/AAAJ-06-2018-3507
DO - 10.1108/AAAJ-06-2018-3507
M3 - Journal article
VL - 32
SP - 2353
EP - 2366
JO - Accounting, Auditing and Accountability Journal
JF - Accounting, Auditing and Accountability Journal
SN - 0951-3574
IS - 8
ER -