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
| <mark>Journal publication date</mark> | 2/12/2019 |
|---|---|
| <mark>Journal</mark> | Accounting, Auditing and Accountability Journal |
| Issue number | 8 |
| Volume | 32 |
| Number of pages | 14 |
| Pages (from-to) | 2353-2366 |
| Publication Status | Published |
| Early online date | 16/07/19 |
| <mark>Original language</mark> | English |
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.