TY  - CHAP
AB  - The accountability of third-sector organisations is a contentious issue for donors, NGO managers and academics. While in the corporate sector accountability has traditionally been limited to maximising shareholder profits (Friedman, 2007), critical perspectives on accounting have extended to non-financial information for a much wider group of stakeholders (Mook, 2010). The main driver for broadening our understanding of who is a stakeholder and what type of engagement matters is an emancipatory agenda, which reclaims the democratic ideals of voice representation and influence (O’Dwyer, 2005), and in so doing provides an opportunity to marry social accounting (SA) with critical management studies (CMS). Gibbon and Angier work at this under-studied intersection to build grounded theory on the dynamic processes by which accountability takes place in third-sector organisations (Mook, 2010).
VL  - 1
SN  - 978-1-78052-281-4, 978-1-78052-280-7/2046-6072
DO  - 10.1108/S2046-6072(2011)0000001023
UR  - https://doi.org/10.1108/S2046-6072(2011)0000001023
AU  - Claeyé Frederik
ED  - Richard Hull
ED  - Jane Gibbon
ED  - Oana Branzei
ED  - Helen Haugh
PY  - 2011
Y1  - 2011/01/01
TI  - Commentary on Chapter 8
T2  - The Third Sector
T3  - Dialogues in Critical Management Studies
PB  - Emerald Group Publishing Limited
SP  - 225
EP  - 228
Y2  - 2024/09/20
ER  -