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On James Bond and the importance of NGO accountability

Author

Listed:
  • Jeffrey Unerman
  • Brendan O'Dwyer

Abstract

Purpose - The purpose of this paper is to set out key issues in the academic study of non‐governmental organisation (NGO) accountability, and to introduce papers appearing in this special issue on NGO accountability. Design/methodology/approach - This is a discussion paper exploring key issues theoretically. Findings - The paper finds that there are many aspects of NGO accountability which should be explored in greater depth in future studies. Several other issues have been examined in the papers in this special issue ofAccounting, Auditing & Accountability Journal. Research limitations/implications - There is a possibility that the issues explored in this paper, and the other papers in this special issue, will lead to a considerable growth in academic studies in this area. Practical implications - The paper is a contribution to the growing debate on NGO accountability. Originality/value - The paper sets an agenda for research into NGO accountability.

Suggested Citation

  • Jeffrey Unerman & Brendan O'Dwyer, 2006. "On James Bond and the importance of NGO accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 19(3), pages 305-318, May.
    • Handle: RePEc:eme:aaajpp:09513570610670316
    DOI: 10.1108/09513570610670316
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    Citations

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    Cited by:

    1. Ahmed, Zahir Uddin & Hopper, Trevor & Wickramasinghe, Danture, 2023. "From Minnow to Mighty: A hegemonic analysis of social accountability in BRAC - the world’s largest development NGO," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    2. Adhikari, Pawan & Upadhaya, Bedanand & Wijethilake, Chaminda & Dhakal Adhikari, Shovita, 2023. "The sociomateriality of digitalisation in Nepalese NGOs," The British Accounting Review, Elsevier, vol. 55(5).
    3. Cavicchi, Caterina & Vagnoni, Emidia, 2023. "Digital information systems in support of accountability: The case of a welfare provision non-governmental organisation," The British Accounting Review, Elsevier, vol. 55(5).
    4. Marc Pilon & Alisher Mansurov, 2024. "Hybrid organizations: a classification within economic sectors," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-7, December.

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