The contested nature of third-sector organisations

Abstract

Purpose

The purpose of this paper is to reflect on the critical themes explored by the five papers in this Accounting, Auditing & Accountability Journal (AAAJ) special issue and to offer a prospective analysis of issues for further research.

Design/methodology/approach

This reflective article provides a contextual outline of the challenges of managing and accounting for the third-sector during times of crisis.

Findings

Prior studies have covered aspects of trust, accountability and the use of accounting numbers for performance management in the third sector; however, little is known about how accounting numbers and disclosures can contribute to repairing donor trust and sensemaking following adverse events or how accounting numbers and disclosures can be used to navigate uncertainty. Drawing on accountability, trust and sensemaking literature, the papers in this AAAJ special issue contribute to closing this gap.

Research limitations/implications

Whilst the papers presented in this AAAJ special issue provide valuable insights into the challenges faced by third-sector organisations (TSOs) in times of crisis, several vital gaps that merit further investigations have been identified.

Originality/value

This paper and AAAJ special issue provide a set of original empirical and theoretical contributions that can be used to advance further investigations into the complex issues faced by the third sector.

Citation

Paterson, A., Jegers, M. and Lapsley, I. (2023), "The contested nature of third-sector organisations", Accounting, Auditing & Accountability Journal, Vol. 36 No. 4, pp. 1065-1077. https://doi.org/10.1108/AAAJ-02-2023-6302