Author:
Agyemang Gloria,O’Dwyer Brendan,Unerman Jeffrey
Abstract
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.
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.
Subject
Economics, Econometrics and Finance (miscellaneous),Accounting
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