... its primary insights from in-depth interviews and focus groups with non-governmental organization (NGO) fieldworkers working and delivering development aid in Northern Ghana. It analyses inductively the perspectives of fieldworkers to explain their experiences of upward accountability. Findings...

.... Deryl Northcott can be contacted at: deryl.northcott@aut.ac.nz © Emerald Group Publishing Limited 2011 Non‐governmental organizations Developing countries Uganda Social capital Trust Social accounting Human immunodeficiency virus (HIV) and Acquired immunodeficiency syndrome...

... initiatives in recent years, the Equator Principles. Design/methodology/approach The paper draws on a combination of in‐depth interviews with non‐governmental organization (NGO) leaders, extensive documentary analysis and participant observation in order to understand and explain, from an NGO perspective...

... to the delivery of development aid. © Emerald Group Publishing Limited 2007 Non‐governmental organizations Financing Partnership Ireland Brendan O'Dwyer can be contacted at: b.g.d.odwyer@uva.nl Despite increasing attention being paid to the issue of accountability within practice...

...; augments theoretical work on photographs in accountability literature; and expands the empirical literature on the interpretation of photographs in accounting and accountability statements. © Emerald Group Publishing Limited 2007 Non‐governmental organizations Communication Annual reports...

...Jeffrey Unerman; Brendan O'Dwyer; Rob Gray; Jan Bebbington; David Collison Purpose The purpose of this research is to seek to understand and explain the non‐governmental organisation (NGO) and its location in civil society in order to provide a basis for future research work. The paper aims...

...Jeffrey Unerman; Brendan O'Dwyer; Jeffrey Unerman; Brendan O'Dwyer 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...

...Jeffrey Unerman; Brendan O'Dwyer; Anne Loft; Christopher Humphrey; Stuart Turley Purpose IFAC, a Swiss‐registered non‐governmental organization, is emerging as an important international (auditing) standard setter amongst a powerful group of regulators, including the World Bank, the International...

... translated into heightened pressure and stresses on both the non‐governmental organisation (NGO) and its loan officers, which constrain overall accountabilities to other stakeholders and disguise other potential dysfunctions. Research limitations/implications This study focussed on accountability...

... responsibilities and accountabilities for the direct and indirect impacts of their advocacy activities on a broad range of stakeholders. Jeffrey Unerman is the corresponding author and can be contacted at: jeffrey.unerman@rhul.ac.uk © Emerald Group Publishing Limited 2006 Non‐governmental...

...) to inform accounting research. Andrew Goddard is the corresponding author and can be contacted at: arg2@soton.ac.uk © Emerald Group Publishing Limited 2006 Non‐governmental organizations Accounting Regulation Culture Tanzania To summarise, the importance of management information...