NGO accountability: retrospective and prospective academic contributions

Authors
Publication date 19-11-2019
Journal Accounting Auditing & Accountability Journal
Volume | Issue number 32 | 8
Pages (from-to) 2353-2366
Number of pages 14
Organisations
  • Faculty of Economics and Business (FEB) - Amsterdam Business School Research Institute (ABS-RI)
  • Faculty of Economics and Business (FEB)
Abstract
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.
Document type Article
Note Part of a special section “Special issue: AAAJ and research innovation - the next
decade 1998 to 2007”
Language English
Published at
https://doi.org/10.1108/AAAJ-06-2018-3507 (Final published version)
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