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. https://doi.org/10.1108/AAAJ-06-2018-3507
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