Accounting, non-governmental organizations and civil society

The importance of nonprofit organizations to understanding accounting, organizations and society

Matthew Hall, Brendan O'Dwyer

Research output: Contribution to journalArticleOtherpeer-review

Abstract

This introductory essay illustrates how our understanding of accounting, organizations and society can be enriched by closely studying the character and contexts evident in non-governmental organizations (NGOs) and non-profit organizations. These organizations represent diverse, complex, and frequently atypical contexts. We contend that these contexts are especially enthralling for accounting scholars given their performance measurement challenges, accountability to diverse sets of stakeholders, and the need to frequently balance and reconcile logics of efficiency and effectiveness. To support our contentions, we unpack a number of distinct control and accountability-related themes underlying the four papers included in this Special Issue. We reflect on how these themes offer future empirical and theoretical research directions for accounting and accountability research in the realm of NGO/non-profit organizations and in organizations more generally.
Original languageEnglish
Pages (from-to)1-5
Number of pages5
JournalAccounting, Organizations and Society
Volume63
DOIs
Publication statusPublished - 1 Nov 2017

Keywords

  • accounting
  • non-government organisation
  • civil society

Cite this

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abstract = "This introductory essay illustrates how our understanding of accounting, organizations and society can be enriched by closely studying the character and contexts evident in non-governmental organizations (NGOs) and non-profit organizations. These organizations represent diverse, complex, and frequently atypical contexts. We contend that these contexts are especially enthralling for accounting scholars given their performance measurement challenges, accountability to diverse sets of stakeholders, and the need to frequently balance and reconcile logics of efficiency and effectiveness. To support our contentions, we unpack a number of distinct control and accountability-related themes underlying the four papers included in this Special Issue. We reflect on how these themes offer future empirical and theoretical research directions for accounting and accountability research in the realm of NGO/non-profit organizations and in organizations more generally.",
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