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The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in Bangladesh. The study further aims to understand whether such accountability disclosures support NGO legitimacy in Bangladesh and if so, in what form.

To fulfil this objective, a content analysis was conducted on the annual reports of 24 selected leading NGOs operating in Bangladesh. The data were then analysed through the not-for-profit accountability framework of Dhanani and Connolly (2012). Theoretical constructs of legitimacy were further mobilised to corroborate the evidence.

It was found that NGOs operating in Bangladesh discharged all four types of accountability, i.e., strategic, fiduciary, financial and procedural (Dhanani and Connolly, 2012) through annual reports. The findings further suggested that carrying out these accountabilities supported the legitimation process of NGOs. Moreover, we found that NGOs took care of the needs of both primary and secondary stakeholders although they widely used self-laudatory positively charged words to disclose information about their accountabilities.

The study contributes to the limited accounting research on the public disclosures of NGOs and not-for-profit firms particularly in emerging economy settings. Also, we contribute to the limited research on the accountability-legitimacy link of NGOs evident in public disclosures like annual reports.

This study aims to identify the critical factors contributing to India-based non-governmental organizations (NGOs) capacity building and value creation for beneficiaries.

A total interpretive structural modeling technique has been used to develop a hierarchical model of critical factors and understand their direct and indirect interrelationships. The driving force and dependence force of these factors were determined by using cross-impact matrix multiplication applied to classification analysis.

This study identifies 12 critical factors influencing NGO capacity building in India’s intellectual disability sector across four dimensions. Internal organizational capabilities include infrastructure, staff qualifications, fundraising, vocational activities and technical resources. Second, coordination and stakeholder engagement highlight government and agency collaboration, dedicated board members and stakeholder involvement. Third, adaptability and responsiveness emphasize adjusting to external trends and seizing opportunities. Finally, impact and value creation emphasis on improving value for persons with disabilities (PWDs).

The findings of this study have practical implications for Indian NGOs working for PWDs. The study provides NGOs with a structural model for improving organizational capacity by identifying and categorizing critical factors into the strategic model.

There is a scarcity of literature on capacity building for disability-focused NGOs in India. This study seeks to identify critical factors and develop a hierarchical model of those factors to assist policymakers in India in building the capacity of NGOs.

The purpose of this study is to present an in-depth examination of stakeholder engagement processes in non-governmental organisations (NGOs) from the perspective of NGO managers to enhance accountability and the effectiveness with which aid services are delivered. Specifically, demand-side (downward) accountability and the implications of an accountability system that is predominantly supply-side (upward) focused are explored.

This study draws on evidence gathered from 25 in-depth interviews with representatives of leading NGOs in Nigeria to explore and uncover the nature of stakeholder engagement and accountability processes in their respective organisations. This study shows prospects for entrenching organisational reform that balances power and influence that benefits the less economically powerful demand side of the stakeholders. A relevant aspect of stakeholder theory was used to frame the analysis.

The study reveals an overlay of a blanket engagement system and a seeming reluctance of NGOs to disclose critical information to the demand-side stakeholders (DSS), and suggests ways to meet sustainability demands and address the militating concerns. A perceived lack of understanding and prospects or outcomes of demand-side accountability are central to this; however, engagement outcomes that account for impact rather than output are explored and reported. The findings suggest that proper accountability involves adequate stakeholder engagement which is a prerequisite and paramount for sustainability.

This study primarily delineates NGO managers’ views on NGO engagement and accountability dynamics. Future research may explore the perspectives of downward stakeholders themselves. The study highlights the concern for NGOs to maintain a defined stakeholder engagement process that resists external forces that may impact on their operations and derail their mission, resulting in duplication of services.

The study shows the implications of donors’ influence on accountability practices which can be improved by re-structuring supply-side stakeholders to significantly include DSS accountability requirements in the key performance indicators of NGOs in developing countries. The authors present a nuanced perspective to aid delivery and access that ensures improved services and more effective, impactful and sustainable aid which is of practical relevance to NGOs and their accountability mechanism.

This study deepens the understanding of the dynamics of stakeholder engagement and accountability processes and shows that the most effective way to deploy aid funds to meet sustainability goals is to draw on the experiences and local knowledge of the DSS. This would require an effective and results-driven dialogue among all the stakeholders involved. The proposed engagement and management framework contribute to theory and practice by fostering multi-stakeholder cooperation, DSS accountability and the advancement of sustainable development

The world is experiencing democratic backsliding such that the situation is down back to 1986. This has resulted in the global shrinking of civic space for civil society organizations (CSOs). NGOs engaging in advocacy activities are seen to be among the CSOs affected. Using four NGOs cases from Tanzania, the study contributes to the civic space debate by uncovering how advocacy NGOs become resilient.

The study is anchored in interpretivism and a cross-sectional case study design, following a qualitative approach path. Data were collected through interviews and a documentary review.

Results show that several strategies such as complying, building community back-up, collaboration, strategic litigation, using digital media and changing the scope are applied. However, strategies face obstacles including scope limitations, expected democratic roles, high cost, changes in the scope and being outsmarted by the government, and hence their effectiveness is questionable.

This study focused on advocacy NGOs. More studies can be conducted for other advocacy-related CSOs on how they become resilient.

While NGOs are allowed to exist in the country, their freedom continue to be curtailed. Even the effectiveness of resiliency becomes temporary and depends on the political will of the existing regime.

Tanzania NGOs have to build strong bonds with citizens, expand the scope of strategies and use deliberative democratic principles to educate the government to change laws and tolerate plural political culture. Also, NGOs in other countries with confined civic space can apply the same.

This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental organisation (NGO) accounting and accountability as a “case study” against which the notion of the audit society is put to the test.

A qualitative meta-synthesis of the accounting literature is used to analyse how NGOs have responded to audit society pressures – most notably funder pressures to adopt formalised accountability mechanisms. The different responses of NGOs to funder accountability demands are analysed using Christine Oliver’s (1991) typology of strategic responses to institutional processes.

This review of the accounting literature unveils that NGOs can adopt a range of strategic responses to funder accountability pressures that vary from passive conformity to proactive manipulation. The findings confirm that NGOs often perceive acquiescence to funder accountability demands as necessary to ensure organisational survival. Yet, the author also found that NGO resistance to funder accountability pressures is more common than previously assumed. Five dominant forms of “accountability resistances” emerged from the analysis: evading accountability, disguising accountability, shielding accountability, negotiating accountability and shaping accountability.

By conducting a qualitative meta-synthesis of the accounting literature, the author was able to integrate the findings of prior research on NGO resistance to funder accountability demands, guide future research and extend Michael Power’s (1997) work by developing a more nuanced understanding of how organisations respond to external accountability pressures.

The paper sets out to understand the key issues that the various functions and optimal allocation of NGOs (non-governmental organizations) in the circular economy that provide public services depend not only on external quantities or densities but also on their internal size of human resources.

The paper uses different data samples and models to study the influence mechanism of optimal NGO size of human resources and its differentiated effects on governance quality of entrepreneurship.

The authors find that a reduction in transaction costs and an increase in the aggregation degree of public demand lead to increased human capital and lower financial capital intensity. In addition, the authors find that NGO size of human resources has a relationship that is approximately U-shaped (or inverse U-shaped) with the governance quality of entrepreneurship.

The paper discusses the implications for programs that encourage NGOs to optimally determine their internal size of human resources and further improve the governance quality of entrepreneurship in the circular economy.

The paper reveals the significant nonmonotonic relationship between local governance quality and NGO financial size, even after controlling for other NGO, city and provincial characteristics.

This study examines the transformation of labour non-governmental organisations (NGOs) operating in Mainland China since the enactment of the 2017 Overseas NGO Management Law, which aims to regulate foreign concerns functioning outside the direct control of the state. It focuses on the extent to which these organisations have responded to the rapidly changing political and social environment by altering their goals and strategies in support of migrant workers. It also considers the relevance of Western social movement theories (SMTs) to China's grassroots labour movement in the 2020s. 

The research is based on case studies of ten labour NGOs operating in Beijing, Tianjin and Yunnan. It draws upon fifteen semi-structured interviews with the founders, leaders and activists affiliated with those organisations, as well as records and documented information of each of those organisations.

While the power and influence of labour NGOs markedly diminished, most have been able to adapt their goals and the strategies remain sustainable amidst both China's changing political and social climates and the global pandemic. It suggests that conventional SMTs can still offer valuable insights into understanding the development of labour NGOs in China, although they might not fully interpret the specific conditions and challenges faced by these organisations.

This study stands out as one of very few to offer empirical evidence on the inner workings of China's labour NGOs over the last six years. It also contributes to our understanding of social movements in a non-Western context.

The main objective of this article is to explore the discourses on social inequality in the annual reports of Bangladeshi NGOs.

To fulfil this objective, a discourse analysis was conducted on the latest annual reports of ten renowned NGOs in Bangladesh. The findings were interpreted from the impression management perspective.

It was found that the NGOs of Bangladesh are highlighting several social inequality issues such as poverty, gender inequality, inequality related to getting healthcare, legal and education facilities, etc. in their annual reports. Several impression management tactics were applied in the narratives of the annual reports. The NGOs portrayed themselves as “problem solvers” who are the saviors of distressed people.

This study will facilitate improving the understanding of NGO communication. Policymakers will be able to understand the disclosures of NGOs and consider the necessity to provide guidance that may lead to better information dissemination through reports.

This study will contribute to the limited literature on NGO disclosures from the context of developing economies. In the context of NGO, this research is methodologically novel as it applies discourse analysis and interprets the findings through the lens of impression management.

The COVID-19 pandemic has made humanity contend with the negative footprint of its activities in which social justice, ecological integrity and economic stability are compromised. This study aims to investigate the impact of COVID-19 on the operation and management of non-governmental organisations (NGOs) in Nigeria.

Multiple case study research design was used in the study with interviews from 25 senior-level management staff of NGOs.

The analysis revealed that COVID-19 impacts NGOs both negatively and positively. Dominant among the negative impacts are a decline in health-seeking behaviours, low programme implementation, increased cost and wastages resulting from PPE, transition to virtual meetings, a decline in capacity building and staff burnout/pressure. However, some positive impacts include increased efficiency through the use of virtual innovations, peer-to-peer intervention through the establishment of networks, flexibility and prompt adaptation to the crisis, prudent management of available resources, etc. This research contributes to theory and practice.

Conducting this research and recruiting participants at the height of COVID-19 in Nigeria, in adherence to the prevention guidelines, constituted a considerable limitation to the study.

Although the identified impact could be useful in framing operational policies and guidelines, the study highlights a salient future outlook with policy implications for both the governance of NGOs and the facilitation of sustainable development goals by the government.

Although researchers continue to explore the impact of COVID-19, none has considered the NGO sector, especially in developing countries, and with a focus on providing evidence-backed resilience practices for the future.

This research investigates the influence of corporate–NGO collaborations on corporate social responsibility (CSR) disclosure measured in three different ways (i.e. extent, level and quality) in low-income developing economies. Additionally, it examines the moderating effect of corporate profitability in the relationship between corporate–NGO collaborations and CSR disclosure.

This research uses multivariate regression analysis based on data collected from 201 non-financial firms listed on the Pakistan Stock Exchange (PSE).

The findings reveal that corporations with NGO partnerships are more likely to disclose CSR information and provide high-quality information regarding workers, the environment and community-related issues. Further, corporate profitability positively moderates the corporate–NGO collaborations and CSR disclosure relationship.

Research limitations are presented in the conclusion section.

The findings underline the crucial significance of NGOs and their associated normative isomorphism logics for CSR disclosure in low-income countries with weak law enforcement and relatively ineffective state institutions, which were previously believed to lack such institutions.

While some research has suggested that companies in developing countries perceive significant pressure from NGOs to adopt social disclosure, no study has specifically explored how internally driven corporate–NGO collaboration (as opposed to external NGO activist pressures) promotes CSR disclosure specifically in developing economies.