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NGO accountability: retrospective and prospective academic contributions

Gloria Agyemang (School of Management, Royal Holloway University of London, Egham, UK)
Brendan O’Dwyer (Accounting Group, University of Amsterdam Business School, Amsterdam, The Netherlands) (Accounting and Finance Division, Alliance Manchester Business School, University of Manchester, Manchester, UK)
Jeffrey Unerman (Department of Accounting and Finance, Management School, Lancaster University, Lancaster, UK)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 31 July 2019

Issue publication date: 19 November 2019




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 on non-governmental organisation (NGO) accountability.


The paper is a reflective review essay.


The paper outlines how a number of themes in the 2006 special issue addressing downward accountability, hierarchical accountability and management control have been subsequently developed in a selection of papers from the accounting literature. The development of these themes leads to several suggestions for future research in NGO accountability.


The paper offers a systematic, original perspective on recent developments in certain areas of the field of NGO accountability.



This paper forms part of a special section “Special issue: AAAJ and research innovation - the next decade 1998 to 2007”.


Agyemang, G., O’Dwyer, B. and Unerman, J. (2019), "NGO accountability: retrospective and prospective academic contributions", Accounting, Auditing & Accountability Journal, Vol. 32 No. 8, pp. 2353-2366.



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Copyright © 2019, Emerald Publishing Limited

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