...Sofia Yasmin; Chaudhry Ghafran Purpose This paper explores how NGO accountability practices intersect with differentiated experiences of marginalisation in NGO-led public service delivery, using a Foucauldian governmentality perspective. It seeks to advance the concept of “accountability...

... challenges. This paper explores how organizational reporting by a non-governmental organization (NGO) promotes particular ideologies about gender in a changing sociocultural context. Design/methodology/approach The paper uses a case study of an NGO that has long used annual reports to disseminate its...

...Chaudhry Ghafran; Sofia Yasmin Purpose Developing economies often lack sufficient state regulation to encourage corporations to engage with environmental sustainability challenges. Environmental NGOs fill this vacuum but this relationship is fraught with challenges, linked to each party’s...

... This research uses a case study of an Australian non-government organisation (NGO) operating in an institutional field dominated by the state government, in which policy reform jolted the balance between institutional logics. Data was collected through semi-structured interviews, archival documents...

...Sanjaya Chinthana Kuruppu; Dinithi Dissanayake; Charl de Villiers Purpose The purpose of this paper is to explore how blockchain and triple-entry accounting technologies may improve non-governmental organisation (NGO) accountability by amplifying the social and economic outcomes of aid. It also...

...David Yates; Rita Maria Difrancesco Purpose We discuss the beneficiary accountability implications that arose due to the COVID-19 pandemic (and resultant social distancing restrictions) for a branch of a religious non-governmental organisation (NGO) based in mainland Spain, whose main...

... COVID-19 Crisis Financial resilience NFP NGO Not-for-profit The aim of this paper is to examine the role of accounting in shaping a charity's financial resilience during the COVID-19 crisis, that is, the charity's capacity to cope with the financial impacts of the crisis (Barbera et al...

...Daniela Pianezzi Purpose This study offers a critical inquiry into accountability vis-à-vis organizational identity formation. It investigates how accountability evolves in the transformation of an NGO operating in the field of migration management from an informal grassroots group into a fully...

...Gloria Agyemang; Brendan O’Dwyer; Jeffrey Unerman 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...