NGO accounting and accountability: past, present and future. Issue 1 (2nd January 2019)

• Record Type: Journal Article
• Authors: Cordery, Carolyn; Belal, Ataur Rahman; Thomson, Ian
• Is Part Of: Accounting forum. Volume 43:Issue 1(2019)
• Page Start: 1
• Page End: 15
• Publication Date: 2019-01-02
• Subjects: Accounting -- accountability -- NGO -- regulation -- social purpose; Accounting -- Australia -- Periodicals; Comptabilité -- Australie -- Périodiques; Finances de l'entreprise; Australie; 657.05
• DOI: 10.1080/01559982.2019.1593577
• Languages: English
• ISSNs: 0155-9982

Abstract

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. HIGHLIGHTS We define the term 'NGO' for the purposes of this issue, concluding that NGOs' social purposes and the constraint on distribution of surpluses are the two common characteristics. This definition encourages researchers to cast their net wider when considering contexts in which to undertake their NGO study. NGO accountability discharge is broadening to a wider range of stakeholders. There are many NGO accounting and accountability issues that warrant further research.