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NGO accountability: retrospective and prospective academic contributions

Author

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  • Gloria Agyemang
  • Brendan O’Dwyer
  • Jeffrey Unerman

Abstract

Purpose - The purpose of this paper is to offer a retrospective and prospective analysis of the themes explored in the 2006Accounting, Auditing and Accountability Journalspecial 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.

Suggested Citation

  • Gloria Agyemang & Brendan O’Dwyer & Jeffrey Unerman, 2019. "NGO accountability: retrospective and prospective academic contributions," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(8), pages 2353-2366, July.
  • Handle: RePEc:eme:aaajpp:aaaj-06-2018-3507
    DOI: 10.1108/AAAJ-06-2018-3507
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