Cordery, C. orcid.org/0000-0001-9511-7671, Belal, A.R. orcid.org/0000-0001-6144-8907 and Thomson, I. (2019) NGO accounting and accountability: past, present and future. Accounting Forum, 43 (1). pp. 1-15. ISSN 0155-9982
Abstract
The main aim of this paper is to introduce key themes of NGO accounting and accountability and provide an overview of the papers included in this special issue. These papers deal with formal reporting issues related to the regulatory requirements as well as various alternative forms of informal accountability mechanisms which are more related with the core social purpose of the organisation. This special issue contributes not only to the scholarly debates on NGO accounting and accountability but also to the various issues facing policy makers and NGO practitioners. We have provided a robust research agenda for future researchers.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2019 University of South Australia. This is an author-produced version of a paper subsequently published in Accounting Forum. Uploaded in accordance with the publisher's self-archiving policy. |
Keywords: | accounting; accountability; NGO; regulation; social purpose |
Dates: |
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Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 26 Apr 2019 12:47 |
Last Modified: | 16 Oct 2020 00:38 |
Status: | Published |
Publisher: | Informa UK Limited |
Refereed: | Yes |
Identification Number: | 10.1080/01559982.2019.1593577 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:145278 |