Understanding sustainability reporting in non-governmental organisations: A systematic review of reporting practices, drivers, barriers and paths for future research

IE Asogwa, ME Varua, P Humphreys, R Datt - Sustainability, 2021 - mdpi.com
NGOs are expected by their social mission not only to assess but to report on sustainability
issues in response to the growing public awareness of the sustainability agendas. Since …

Accounting and First Nations: A systematic literature review and directions for future research

E Norris, S Kutubi, S Greenland - Australian Accounting Review, 2022 - Wiley Online Library
This paper presents a synthesis of academic research focused on First Nations peoples,
contrasting First Nations versus non‐Indigenous understandings of accounting and …

How can NGO accountability practices be improved with technologies such as blockchain and triple-entry accounting?

SC Kuruppu, D Dissanayake… - Accounting, Auditing & …, 2022 - emerald.com
Purpose The purpose of this paper is to explore how blockchain and triple-entry accounting
technologies may improve non-governmental organisation (NGO) accountability by …

Taking critical dialogic accountability into the field: engaging contestation around microfinance and women's empowerment

FA Tanima, J Brown, J Wright, V Mackie - Critical perspectives on …, 2023 - Elsevier
This paper mobilises Dillard and Vinnari's (2019) proposals for critical dialogic
accountability practices that address the concerns of marginalised and under-represented …

Affirmative otherness in a humanitarian NGO: Implications for accountability as responsiveness

S O'leary, T Dinh, S Frueh - Accounting, Organizations and Society, 2023 - Elsevier
This study critically reflects on the concept of'accountability as responsiveness' by
investigating the co-responsiveness of the other within accountability relationships. The …

Avoiding the accountability 'sham-ritual': An agonistic approach to beneficiaries' participation in evaluation within nonprofit organisations

KL Kingston, C Furneaux, L de Zwaan… - Critical Perspectives on …, 2023 - Elsevier
The research presented within this paper case studies two nonprofit organisations in order
to gain the perspectives of beneficiaries, staff, and board members on the participation of …

Indigenous practices of accounting on the ground: a Bourdieusian perspective

P Fukofuka, M Scobie, G Finau - Accounting, Auditing & …, 2023 - emerald.com
Purpose This study explores accounting practice in an Indigenous organization. This
organization is embedded within a rural Aboriginal community in the country currently …

Hybrid organizations and an ethic of accountability: the role of accountability systems in constructing responsible hybridity

L Baudot, J Dillard, N Pencle - Accounting, Auditing & Accountability …, 2022 - emerald.com
Purpose Building on the research program of Dillard and Brown (2015) and Dillard and
Vinnari (2019), specifically related to an “ethic of accountability,” this paper recognizes …

In the spotlight: Rethinking NGO accountability in the# MeToo era

G Goncharenko - Critical Perspectives on Accounting, 2023 - Elsevier
Emphasising the need to rethink accountability in the light of the# MeToo movement, this
study examines how public discourses on sexual misconduct in the non-profit sector have …

Old ways and new means: Indigenous accountings during and beyond the pandemic

G Finau, M Scobie - Accounting, Auditing & Accountability Journal, 2022 - emerald.com
Purpose The study uses the case of an online-mediated barter economy that proliferated
during the COVID-19 crisis to highlight Indigenous notions of barter, trade and exchange …