NGO accountability : retrospective and prospective academic contributions

Agyemang, Gloria and O'Dwyer, Brendan and Unerman, Jeffrey (2019) NGO accountability : retrospective and prospective academic contributions. Accounting, Auditing and Accountability Journal, 32 (8). pp. 2353-2366. ISSN 0951-3574

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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.

Item Type:
Journal Article
Journal or Publication Title:
Accounting, Auditing and Accountability Journal
Additional Information:
This is an Accepted Manuscript of an article published by Taylor & Francis in Accounting, Auditing & Accountability Journal on 16 July 2019, available online:
Uncontrolled Keywords:
?? downward accountabilityhierarchical accountabilitymanagement control systemsngongo accountabilityaccountingeconomics, econometrics and finance (miscellaneous) ??
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Deposited On:
18 Feb 2019 10:05
Last Modified:
15 Jul 2024 18:54