Search results

This paper explores how INGOs communicate their activities and achievements. In doing so, the study seeks to increase our understanding of INGOs' accountability practices.

This paper uses thematic analysis to analyse 90 ‘leaders’ letters' (the letters that many charities include at the beginning of their Annual Reports and Accounts), published by 39 INGOs between 2015 and 2018.

This paper argues that within the Annual Report letters under consideration, INGOs' accountability practices focus on quantitative, process-driven, output reporting. In doing so, it is the actions and agency of INGOs that are primarily emphasised. INGO constituents are largely excluded from representation. Donors are presented only as contributors of financial capital. Drawing on field theory, the paper argues that this representational practice means INGO constituents are almost irrelevant to INGOs' representational and accountability communication practices.

This paper is indebted to previous important work and, building on such scholarship, seeks to contribute to the ongoing conversation about INGO accountability. While reinforcing some prior knowledge, the findings here also differ in the understanding of how donors are portrayed. The paper extends previous analyses by using field theory to show that the INGO field as considered here is a space in which representations of accountability are based on organisational and transactional factors, and does not value the humanity of INGOs' constituents. This connects to operations of power, between donors, INGOs, and constituents, and reinforces inequitable power within the development system.

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.

In this paper, the authors examine auditor upward feedback, which provides a unique opportunity for staff auditors to exercise their voice within an audit firm. Upward feedback can improve employee perceptions of fairness and justice while mitigating feelings of burnout and turnover intentions, thus enhancing audit quality. However, it is unclear which circumstances improve the likelihood that auditors will use their voice and give feedback to superiors. The purpose of this study is to investigate contextual factors that impact the likelihood that auditors will provide upward feedback.

Using a 2 × 2 + 2 experiment with staff auditors, the authors test the likelihood of giving feedback when presented with different feedback systems (electronic anonymous, face-to-face or no opportunity) and experiences with managers (favorable or unfavorable).

The authors find that, while feedback type alone does not change the likelihood of auditors providing upward feedback, auditors are more likely to provide feedback after a favorable manager experience than an unfavorable one. The likelihood of providing feedback after an unfavorable experience is higher, however, when the feedback type is electronic and anonymous as opposed to face-to-face. Additional analyses illustrate strong relationships between manager experience, feedback type and procedural justice, which significantly influence the turnover intentions of staff auditors.

To the best of the authors’ knowledge, the authors are the first to examine the value of subordinates’ upward feedback on firm outcomes, including burnout and turnover intention.

The purpose of this paper is to explore how hierarchical accountability can be enacted and accounting control systems mobilized in a way that promotes a sense of felt responsibility.

The paper draws on interviews, shadowing and observations to explore the implementation of a strategy for “increasing accountability” in a Norwegian Oil Company. The case provided an opportunity to explore the dynamics of hierarchical accountability and felt responsibility, and in particular Roberts (2009) concept of “intelligent accountability”, in an empirical context.

The case study explores how the strategy of increasing accountability at OilCo was enacted around three operational issues; the control of costs, roles and relationships in the complex matrix structure, and the operation of the management system. It traces how the long history of Beyond Budgeting practices and philosophy in OilCo resulted both in an explicit recognition of the incompleteness of accounting numbers, and trust-based practices which avoided many of the dysfunctional individual and organizational effects typically associated with the exercise of hierarchical control.

The paper explores empirically how OilCo’s embrace of Beyond Budgeting practices and philosophy had created the conditions under which a more intelligent form of accountability could emerge. As a European case study, it calls into question the Anglo-American tradition of accounting research which suggests that externally imposed accountability within a hierarchy mitigates against employees’ felt responsibility.

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 purpose of this study is to examine the Nigerian Extractive Industry Transparency Initiative’s (NEITI) ineffectiveness in delivering public accountability to Nigerian citizens. Although this failure is recognised in prior literature, the authors contend that NEITI’s role is obscured by one-sided links to external factors.

The conceptual framework presented in this study is built around Dillard and Vinnari’s (2019) distinction between different accountability systems and Brown and Dillard’s (2020) complimentary insights on the technologies of hubris and humility. The analytical framework draws from Grant and Keohane’s (2005) modes of accountability, which the authors use to articulate conflicting accountability demands (to-whom and for-what) of NEITI’s operating relationships. Combined, the authors analyse official documents, media, reports and interview responses from members of NEITI’s National Stakeholders Working Group.

This study surfaces a variety of intersecting interests across NEITI’s operational relationships. Some of these interests are mutually beneficial like that of Donors and the Extractive Industries Transparency Initiative. Others run counter to each other, such as NEITI’s relationship to the Presidency which illustrates a key source of NEITI’s ineffectiveness. In discussing these interests, the authors articulate their connection to NEITI’s design as an accountability system and its embedded limitations.

The authors provide incremental understanding of prior insight regarding NEITI’s ineffectiveness by drawing attention to its fundamental design as an accountability system and its failure to deliver public accountability. To illuminate these failures, the authors also map NEITI’s competing accountability demands – the nexus of accountability – to demonstrate the complex socio-political reality within which NEITI is expected to operate. The authors posit that NEITI’s ineffectiveness has as much to do with NEITI itself, as it does with external factors like the quality of information disclosed and the unique Nigerian context.

Annual general meetings have been variously described as dull rituals for accountability versus entertaining theatre at the expense of accountability. The research analyses director and shareholder participation and dialogic interactions at annual and extraordinary general meetings of Cecil Rhodes' British South Africa Company (BSAC). The BSAC was incorporated under a royal charter in 1889 in return for power to exploit a huge territory, Rhodesia/now Zimbabwe. The BSAC's administration ceased in 1924/25. Thus, the BSAC had a dual mandate as a private for-profit listed company and to occupy and develop the territories on behalf of the British government.

The article analyses 29 BSAC general meeting minutes, comprising 25 full sets of verbatim minutes between 1895 and 1925. The study adopts manual content analysis. First, the research adopts conversational analysis to analyse director and shareholder turn-taking and moves by approving and dissenting shareholders. Second, the study identifies and analyses incidents of shareholder sentiment from the shareholder turns/moves. Finally, the article assesses how shareholder sentiment changed throughout the period and whether the BSAC's share price reflected the shareholder sentiment.

The BSAC's general meetings were associated with the greater colonial project of building the British Empire. The authors find almost 1,500 incidents of shareholder sentiment. Directors and shareholders take roughly an equal number of turns (excluding shareholder sentiment). Ritual and ceremony dominate director and shareholder turns and moves, while accountability to shareholders was minimal. The BSAC share price spiked in the early years of the project, waning after that. Shareholder sentiment, both positive and negative, reflect the share price behaviour.

A unique database of verbatim general meeting minutes records shareholders' reactions to what they heard in the form of sounding off through cheering, “hear, hears,” laughter and applause (i.e. shareholder sentiment).

This paper focuses on governance in higher education in China. It sees that governance as distinctive on the world scale and the potential source of distinctiveness in other domains of higher education. By taking an historical approach, reviewing relevant literature and drawing on empirical research on governance at one leading research university, the paper discusses system organisation, government–university relations and the role of the Communist Party (CCP), centralisation and devolution, institutional leadership, interior governance, academic freedom and responsibility, and the relevance of collegial norms. It concludes that the party-state and Chinese higher education will need to find a Way in governance that leads into a fuller space for plural knowledges, ideas and approaches. This would advance both indigenous and global knowledge, so helping global society to also find its Way.

This paper examines the link between the failure of public accountability and stakeholder disengagement brought about by a New Public Management (NPM) style “smart solution” introduced to reduce public urination in Dhaka city. It shows how New Public Governance (NPG), Islamic and dialogic approaches can improve decision-making and solutions.

Drawing on the concepts of public accountability, NPM, NPG and dialogic accountability, this study highlights how narrow conceptions of accountability and poor stakeholder engagement impacted the effectiveness of the “smart solution” based on data collected through observation and unstructured in-depth interviews.

Evidence suggests that narrow conceptions of accountability driven by monologic NPM perspectives led to poor stakeholder engagement, which impacted the effectiveness of the “smart solution”. The solution that consists of changing anti-urination signage from Bengali to Arabic script has not solved Dhaka's public urination problem. In many instances, the solution has disenchanted certain stakeholders who view it as an offence against Islam and a confusing de-privileging of the Bengali language which has significant national and cultural value in Bangladesh.

The findings of the study contribute to policymaking discussions on how to effectively engage with stakeholders and extend the literature on accountability within the context of conflicting public versus private demands related to a public nuisance. The study outlines important issues related to stakeholder engagement and introduces a framework that conceptualises how to increase the effectiveness of public policy decisions using NPG, Islamic and dialogic accountability approaches, especially on matters that require significant public/external stakeholder support. It also provides a conceptual integration of these various approaches, including nuanced insights into accountability challenges within “non-Western” contexts.

This paper examines the ways in which Chinese university middle managers evaluate subordinate performance in response to the Chinese Double First-Class University Plan, a national project that ranks the performance of universities. In exploring compromise arrangements, the hybridised valuing activity of middle managers is found to be shaped by emergent and extant macro-foundations.

The qualitative data from 49 semi-structured interviews at five Chinese public universities were conducted. Drawing on macro-foundational studies and the sociology of worth (SW) theory, the analysis helps to identify socially shared patterns of actions and outcomes.

The findings elucidate the interplay between diverse economic, social, political and institutional values and the compromise-making by middle managers. The authors find that contextual factors restrict Chinese academic middle managers' autonomy, preventing workable compromise. Through the selective adoption of international and local management practices, compromise has evolved into a private differential treaty at the operational level.

A nuanced explanation reveals how the macro-foundations of Chinese society influence middle managers who engage with accounting when facilitating compromise. This study helps outsiders better understand the complex convergence and divergence of performance evaluative practices in Chinese universities against the backdrop of global market-based forces and the moral dimensions of organisational life. The findings have wider implications for the Chinese government in navigating institutional steps and developing supportive policies to enable middle managers to advance productive but also sustainable compromise.