Accounting, Auditing & Accountability Journal: Volume 36 Issue 4

The contested nature of third-sector organisations

Audrey Paterson, Marc Jegers, Irvine Lapsley

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…

Do accounting disclosures help or hinder individual donors’ trust repair after negative events?

Zhengqi Guo, Matthew Hall, Leona Wiegmann

This study aims to examine whether and how voluntary accounting disclosures can repair individual donors’ trust in a charity after negative events.

Accountability logics in disability service NPOs – Incorporating the role of service user advocacy in accountability and management control systems

Frank Conaty, Geraldine Robbins

The aim of this paper is to contribute to a greater understanding of non-profit organization (NPO) management control systems (MCS) and accountability in organizations providing…

Coordination in a not-for-profit organisation during the COVID-19 pandemic: organisational sensemaking during planning meetings

Ralph Kober, Paul J. Thambar

The authors examine how a not-for-profit organisation (NPO) coordinates NPO's actions during the coronavirus disease 2019 (COVID-19) global pandemic to remain focussed on…

Artificializing accounting numbers: a sensemaking perspective in times of crisis

Nhung Thi Hong Hoang

The purpose of this paper is to study how people use competing accounting numbers to make sense of and legitimize actions in a complex environment in times of crisis.

Framing the use of performance management in universities: the paradox of business disciplines

Noel Hyndman, Mariannunziata Liguori

This paper explores how performance-management systems are understood and framed through the use of rhetoric and language within universities, where not-for-profit, charitable…