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Accounting, accountability and governance in non-governmental organizations

Accounting, accountability and governance in non-governmental organizations
Accounting, accountability and governance in non-governmental organizations
The chapter commences with a brief introduction to the nature and context of non-governmental organizations. There follows an outline of the general definitional and research approaches which have been adopted by practitioners and academics in the prior literature. Practitioner approaches have largely been influenced by broader New Public Management. A dichotomy exists in academic approaches and primarily includes those who view accounting, accountability and governance in hierarchical terms, with an emphasis on procedures and processes, tending to regard accountability as an objective phenomenon. The other major approach involves those who take a more subjective approach and view accountability as something which is perceived and ascribed meaning by participants. The next section comprises a brief descriptive overview of the principal research which has been undertaken. This is followed by a thematic analysis of the findings of the prior research. The final section outlines issues and recommendations for future research from both practitioner and academic perspectives.
281-305
Edward Elgar Publishing
Goddard, Andrew
1bee5bd5-13fe-43e5-9c7d-a23acdf431b2
Carnegie, Garry D.
Napier, Christopher J.
Goddard, Andrew
1bee5bd5-13fe-43e5-9c7d-a23acdf431b2
Carnegie, Garry D.
Napier, Christopher J.

Goddard, Andrew (2023) Accounting, accountability and governance in non-governmental organizations. In, Carnegie, Garry D. and Napier, Christopher J. (eds.) Handbook of Accounting, Accountability and Governance. Edward Elgar Publishing, pp. 281-305. (doi:10.4337/9781800886544.00023).

Record type: Book Section

Abstract

The chapter commences with a brief introduction to the nature and context of non-governmental organizations. There follows an outline of the general definitional and research approaches which have been adopted by practitioners and academics in the prior literature. Practitioner approaches have largely been influenced by broader New Public Management. A dichotomy exists in academic approaches and primarily includes those who view accounting, accountability and governance in hierarchical terms, with an emphasis on procedures and processes, tending to regard accountability as an objective phenomenon. The other major approach involves those who take a more subjective approach and view accountability as something which is perceived and ascribed meaning by participants. The next section comprises a brief descriptive overview of the principal research which has been undertaken. This is followed by a thematic analysis of the findings of the prior research. The final section outlines issues and recommendations for future research from both practitioner and academic perspectives.

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Published date: 12 September 2023

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Local EPrints ID: 484979
URI: http://eprints.soton.ac.uk/id/eprint/484979
PURE UUID: 11f0db7d-b32a-4986-b07c-e71dca2ab0e4

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Date deposited: 27 Nov 2023 17:44
Last modified: 05 Jun 2024 18:18

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Contributors

Author: Andrew Goddard
Editor: Garry D. Carnegie
Editor: Christopher J. Napier

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