Globalisation, accounting and developing countries

T Hopper, P Lassou, T Soobaroyen - Critical Perspectives on Accounting, 2017 - Elsevier
Accounting is an instrument and an object in globalisation but its impact and manifestation is
not uniform across Northern developed countries and Southern developing countries (DCs) …

Effective governance in nonprofit organizations: A literature based multiple stakeholder approach

L Wellens, M Jegers - European Management Journal, 2014 - Elsevier
Nonprofit organizations (NPOs) are increasingly required to become (more) effective. This
review summarizes and integrates the results of studies focusing on NPOs' governance …

Crisis as opportunity, disruption and exposure: Exploring emergent responses to crisis through digital technology

M Gkeredakis, H Lifshitz-Assaf, M Barrett - Information and Organization, 2021 - Elsevier
We live in a technologically advanced era with a recent and marked dependence on digital
technologies while also facing increasingly frequent extreme and global crises. Crises, like …

The co-construction of NGO accountability: Aligning imposed and felt accountability in NGO-funder accountability relationships

B O'Dwyer, R Boomsma - Accounting, Auditing & Accountability …, 2015 - emerald.com
Purpose–The purpose of this paper is to deepen and advance the understanding of the
construction of accountability within the relationship between government funders and …

Grassroots accountability promises in rights-based approaches to development: The role of transformative monitoring and evaluation in NGOs

S O'Leary - Accounting, Organizations and Society, 2017 - Elsevier
The aim of this study is to investigate the rights-based approach to development and how its
embedded promise of self-determination is enacted in the accountability relationships …

Seeking “conversations for accountability” Mediating the impact of non-governmental organization (NGO) upward accountability processes

G Agyemang, B O'Dwyer, J Unerman… - Accounting, Auditing & …, 2017 - emerald.com
Purpose The purpose of this paper is to ascertain how upward accountability processes can
be enabling in, or constraining to, the effective deployment of development aid funding …

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 …

Surfacing the political: Women's empowerment, microfinance, critical dialogic accounting and accountability

FA Tanima, J Brown, J Dillard - Accounting, Organizations and Society, 2020 - Elsevier
By applying critical dialogics to “surface the political”, we interrogate the microfinance
industry's disputed claims of promoting women's empowerment in developing countries. We …

NGO accountability: retrospective and prospective academic contributions

G Agyemang, B O'Dwyer, J Unerman - Accounting, Auditing & …, 2019 - emerald.com
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 …

Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study

MK Dewi, M Manochin, A Belal - Critical Perspectives on Accounting, 2021 - Elsevier
Beneficiary accountability (BA) by NGOs is a contested notion. Extant research suggests
disparity and complexity over its meanings, practices and forms. Its operationalisation …