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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 investigates the link between servant leadership and project management effectiveness in developmental projects in non-governmental organisations (NGOs). Further, this study examined the mediating role of conflict resolution and moderating role of organisational culture.

A three-wave survey of 288 non-governmental organisation (NGO) employees was used to evaluate the hypotheses. Hierarchical regression analysis and Hayes' PROCESS macro technique were used for data analysis.

In this study, servant leadership positively affects employee project management effectiveness in developmental projects in NGOs, and conflict resolution mediates the relationship. Furthermore, the results show that organisational culture moderates the positive relationship between servant leadership and employee project management effectiveness. Moreover, the authors investigated the hypotheses via a moderation mediation model. The strength of the mediated link between servant leadership and project management effectiveness (via conflict resolution) depends on organisational culture strength.

Leaders that practice servant leadership care for their employees genuinely and serve them by allowing them to make their own decisions. Every organisation may benefit from this leadership style since it encourages project effectiveness

New empirical data from this study suggests that servant leadership positively and substantially affects employee project management effectiveness in developmental projects in NGOs.

Decentralised administrative arrangements and the active function of local government organisations are essential to tackle crisis effectively. Using Bangladesh as a case study, this paper examines the central and local government administrative arrangements during COVID-19 pandemic.

This study applies qualitative content analysis and interviews to explore the local government’s role in Bangladesh’s COVID-19 management by interviews of 18 participants including government officials, experts, non-government organisations (NGOs) representatives, and the general public. This paper also analysed academic papers, policy documents and other publicly available documents, including newspaper reports.

The Constitution of Bangladesh intensified the active participation of local government in each administrative unit through decentralised administrative management. This paper however reveals that the administrative arrangement during the COVID-19 pandemic in Bangladesh was primarily a centrally led system. The local government was not sufficiently involved, nor had it integrated into the planning and coordination process. This indicated the absence of active decentralised administration.

This study fills the research gap of the administrative pattern and local relations in COVID-19 management by exploring the local government’s role during the catastrophic situation and highlights the importance of decentralised administrative actions in managing the crisis.

There is an emerging interest in Lesbian, Gay, Bisexual, Transgender and Queer (LGBTQ) inclusion among researchers and practitioners. However, the interplay of macro-, meso- and micro-level factors that influence the behavior of various agencies, systems, structures and practices in different national, cultural and social contexts still needs to be researched. This paper aims to examine how organizations meaningfully engage with the marginalized and underrepresented workforce, especially the LGBTQ community, to promote diversity and inclusion through comprehensive policies and practices, thereby developing a sustainable inclusivity culture.

Adopting a practice theory lens and using a case study design, including multilevel interviews with 28 different stakeholders, this study examines how organizations institutionalize LGBTQ inclusion practices in an emerging market context with a historically low acceptance of the LGBTQ community.

Findings indicate that macro influences, such as regulatory, societal and market pressures and adopting international standards and norms, impact meso-level structures and practices. At the organizational level, leadership evangelism and workforce allyship serve as relational mechanisms for institutionalizing LGBTQ-inclusive practices. Furthermore, collaboration, partnerships and enabling systems and processes provide the structural frameworks within which organizations build an LGBTQ-inclusive culture. Lastly, at the micro level, cisgender allyship and the LGBTQ micro work environments provide the necessary psychological safety to build trust for authentic LGBTQ self-expressions. This study also indicates that organizations evolve their LGBTQ inclusion practices along a trajectory, with multiple external and internal forces that work simultaneously and recursively to shape HRM policies and practices for building an inclusive culture.

This study addresses the significant gaps in diversity and inclusivity research on LGBTQ employees and contributes to the literature in three significant ways. First, this study examines the diversity management mechanisms at the organizational level and explicates their interplay at the micro, meso and macro levels to create congruence, both internally and externally, for engaging with LGBTQ talent. Second, this study adopts a practice theory lens to examine the behavior of various actors, their agencies, the “flow” of underlying and emerging structures and processes, the continuous interplay between structure and action and how they enable inclusive culture for the LGBTQ community as a whole. Last, it addresses the call by diversity researchers for context-specific multilevel research design, including qualitative research, focusing on national, cultural and institutional contexts, where socio-organizational and historical factors and interactions among them shape diversity practices. Much of the literature on LGBTQ inclusion has, thus far, been within the Western context. By examining the emergence of inclusion practices in emerging markets like India, this study contributes to diversity and inclusion research.

The study aims to understand why women-owned microenterprises (WOMEs) in India experience a lower growth rate, where growth can be represented in increments in the venture’s size or scope. There is no conclusive understanding of the factors that affect the sustained growth of WOMEs in India.

What personal, social and economic factors support or hinder the choice, growth and sustainability of women-owned ventures? What role do institutional factors (government, nongovernment organizations (NGOs), self-help groups and microfinance institutions) play toward the sustainability of WOMEs? The answers to these questions were obtained through a qualitative design by interviewing 30 micro women entrepreneurs from Tamil Nadu, a Southern state of India and one of the largest hubs for WOMEs and their responses were content analyzed using NVivo 12 software.

The findings capture and apply the fundamentals of two key theoretical perspectives, resource-based view (RBV) and self-determination theory (SDT), in identifying the links between the individual, social and economic factors and their combined effect on the sustained growth of women-owned micro businesses. The findings add value in identifying the ingrained cultural norms and traditions and several internal and external factors that support or challenge the growth of WOMEs. This study highlights that the interventions by the government need to be strengthened for the growth and sustainability of WOMEs.

The study’s findings provide suggestions to policymakers, banks, funding agencies, financial institutions and NGOs to design applicable policies and schemes toward the sustained growth of WOMEs.

This study contributes toward a better understanding of the trends in the context of WOMEs from an Indian context. This topic has received little attention in the academic literature. Second, the study’s conceptual contribution is an application of SDT and RBV to understand and categorize the enablers and deterrents in the path of growth of WOMEs, which is a novel pursuit.

Amid increasing frequency of disaster across the globe, humanitarian supply chain (HSC) has gained significant attention in recent times. This work aims to contribute towards improving the decision-making capabilities of relief organisations by offering more comprehensive understanding of the critical success factors (CSFs) concerning HSC. Hence, the current work attempts to classify CSFs as cause-and-effect factors and explore their relative importance in the stated significance.

Current work takes an explorative and deductive approach. It uses literature and experts' input to identify the CSFs for HSC and to develop a structural model for assessing these factors. Intuitionistic fuzzy DEMATEL (IF-D) is employed for modelling and analysing the cause-effect linkages among the CSFs. IF-D method is chosen as it is robust to vagueness of data and small samples.

The findings indicate that “motivated and committed employees” is the most influencing causal factor followed by “IT infrastructure”, and among effect factors, “physical network” carries the most significance followed by “anticipation capabilities.”

Relief organisations and stakeholders at various levels may put more emphasis on cause group factors with more influence on most critical effect factors to build more efficient and effective HSC to execute more impactful relief programs.

Current work explores the cause–effect relationships among the CSFs concerning HSC by implementing IF-D, which can be considered as the original contribution.

The study adopts an intersectional approach to identify the key dimension(s) that reproduce inequalities in women's subsistence entrepreneurship within urban-poor settings in the global south.

The in-depth case study is based on 44 semi-structured interviews and four focus-group discussions with women entrepreneurs based within urban-poor dwellings in the twin cities of Islamabad and Rawalpindi in the Islamic Republic of Pakistan.

The authors contribute to the literature by identifying how intersecting socio-class and socioeconomic inequalities, and patriarchal norms of izzat (meaning: honour, respect) and purdah (or veil), perpetuate disadvantage for women entrepreneurs producing and/or selling business goods and services.

The findings challenge the view of entrepreneurship as a meritocratic and neutral activity for social emancipation. The authors argue that multiple social hierarchies and inequalities operate simultaneously, but how these are understood, exercised and reproduce disadvantage for women entrepreneurs, depends on their social class. The authors propose a triple bind of domestic, market and societal inequalities as a heuristic framework for understanding intersecting inequalities, patriarchy and subsistence entrepreneurship in Pakistan, specifically the global south.

This study aims to provide a framework aligning corporate social responsibility (CSR) initiatives with sustainable development goals (SDGs) 2030, applying the triple bottom line (TBL) approach. The research examines and evaluates the reach of Maharatna Central Public Sector Enterprises’ (CPSE) CSR spending towards sustainability and maps them with SDGs focusing on economic, social and environmental aspects. In addition, state-wise spending for CSR of all eligible Indian companies has been discussed.

The study used secondary data related to CSR spending and disclosure from the annual reports and sustainability reports accessible on the official websites of CPSE, Global Reporting Initiative standards, CSR Guidelines of Department of Public Enterprises and Securities Exchange Board of India, Government of India’s National Guidelines on Responsible Business Conduct (NGRBC) (2018) research papers, financial dailies and websites. The study includes the CPSEs awarded with the status of Maharatna companies under the Guidelines of Maharatna Scheme for CPSEs.

The top CSR initiatives focused on by Maharatna companies were related to poverty, hunger, sanitation and well-being, promotion of education and contribution to the Prime Minister’s National Relief Fund. These initiatives aligned with the top SDGs related to life on land, education and health care, which proved responsible business leadership (RBL) through TBL. The alignment indicates that India is moving towards sustainable development achievements systematically.

The practical consequences can be understood through the CSR spending of Maharatna Public Sector Undertakings towards economic, social and environmental aspects. The spending demonstrates their commitment, which other public and private sector organizations can adopt.

The Government of India’s NGRBC’s guidelines towards inclusive growth and equitable development, addressing environmental concerns, and being responsive to all its stakeholders is a thorough indication of driving the business towards being more responsible. This research has developed a framework aligning CSR and SDG through the TBL approach, which other developing countries can adopt as a model.

There is dearth of research among public sector company’s contribution towards attaining SDGs and demonstrating RBL. This research fulfils this gap. Mapping CSR activities to SDG’s also has not been clearly carried out in previous research, which is a contribution of this study.

This systematic literature review presents the evolution of accounting-related research in the Indonesian context. We examine 55 academic articles from the initial 296 records of accounting and finance research in the Q1 Scopus-indexed journals from 1995 to 2022. This study sheds light on Indonesia’s main research streams, unique settings and urgent future research agenda.

This study adopts a systematic approach for a comprehensive literature review. We select articles according to a series of criteria and compile the metadata for the bibliographic mapping.

Our bibliometric analysis suggests five main research streams, namely (1) political connection, (2) capital market, (3) audit and accountability, (4) firm policy and (5) banking. We identify the following distinctive country settings, which are well discussed in extant literature: political connection, two-tier board system, weak accounting profession, information opacity and cultural impact on accounting. We outline prospective agendas to examine the institutional mechanisms’ role in addressing major environmental challenges through accountability.

This study offers unique contributions to the literature by comprehensively reviewing accounting-related research in Indonesia. Despite Indonesia’s economic and environmental importance, it has received limited attention from scholars. Using dynamic topic analysis, we highlight the need to examine the role of informal institutions, such as political connections and culture and formal institutional mechanisms, such as corporate governance and environmental disclosure.

Although the extant literature has already recognised the negative impact of homebound responsibilities on women's entrepreneurship during the COVID-19 pandemic, it is yet to know whether and how the family has any other role in women's businesses during this critical period. This research aims to explore the patronising and patriarchal roles of the family regarding women's small businesses in a developing nation during the pandemic.

This feminist study is based on the interviews of women business-owners of a highly patriarchal developing nation, Bangladesh. During the period of the interview, Bangladesh was one of the top ten regions of the world in terms of the identified coronavirus cases.

The research unveils work-family enrichment by illustrating the help of family members in meeting the challenges of the pandemic period regarding women's certain business activities, such as the innovative production process. Besides, the study reveals the assisting and, in some cases, the non-cooperative approaches of family members concerning additional homebound responsibilities that affect work-family conflict during the COVID-19 pandemic.

Whereas the existing literature on women's entrepreneurship regarding the family revolves around work-family conflict due to maternal or caregiving responsibilities during the COVID-19 period, this feminist study substantially contributes to the understanding by revealing how family members help women by getting involved in business activities. It further enriches the prevailing knowledge regarding assisting or hindering activities of family members concerning domestic activities that affect women's businesses during the pandemic.