NGO accounting and accountability: past, present and future

Research output: Contribution to journalEditorial

Standard

NGO accounting and accountability: past, present and future. / Cordery, Carolyn; Thomson, Ian; Belal, Atuar.

In: Accounting Forum, Vol. 43, No. 1, Vol 43 Issue 1, 20.04.2019, p. 1-15.

Research output: Contribution to journalEditorial

Harvard

Cordery, C, Thomson, I & Belal, A 2019, 'NGO accounting and accountability: past, present and future', Accounting Forum, vol. 43, no. 1, Vol 43 Issue 1, pp. 1-15.

APA

Cordery, C., Thomson, I., & Belal, A. (2019). NGO accounting and accountability: past, present and future. Accounting Forum, 43(1), 1-15. [Vol 43 Issue 1].

Vancouver

Cordery C, Thomson I, Belal A. NGO accounting and accountability: past, present and future. Accounting Forum. 2019 Apr 20;43(1):1-15. Vol 43 Issue 1.

Author

Cordery, Carolyn ; Thomson, Ian ; Belal, Atuar. / NGO accounting and accountability: past, present and future. In: Accounting Forum. 2019 ; Vol. 43, No. 1. pp. 1-15.

Bibtex

@article{bde1101dccfc4a4a9d325b865f349250,
title = "NGO accounting and accountability: past, present and future",
abstract = "The main aim of this paper is to introduce key themes of NGO accounting and accountability and provide an overview of the papers included in this special issue. These papers deal with formal reporting issues related to the regulatory requirements as well as various alternative forms of informal accountability mechanisms which are more related with the core social purpose of the organisation. This special issue contributes not only to the scholarly debates on NGO accounting and accountability but also to the various issues facing policy makers and NGO practitioners. We have provided a robust research agenda for future researchers.HIGHLIGHTS• We define the term {\textquoteleft}NGO{\textquoteright} for the purposes of this issue, concluding that NGOs{\textquoteright} social purposes and the constraint on distribution of surpluses are the two common characteristics.• This definition encourages researchers to cast their net wider when considering contexts in which to undertake their NGO study.• NGO accountability discharge is broadening to a wider range of stakeholders.• There are many NGO accounting and accountability issues that warrant further research.",
author = "Carolyn Cordery and Ian Thomson and Atuar Belal",
year = "2019",
month = apr,
day = "20",
language = "English",
volume = "43",
pages = "1--15",
journal = "Accounting Forum",
issn = "0155-9982",
publisher = "Elsevier",
number = "1",

}

RIS

TY - JOUR

T1 - NGO accounting and accountability: past, present and future

AU - Cordery, Carolyn

AU - Thomson, Ian

AU - Belal, Atuar

PY - 2019/4/20

Y1 - 2019/4/20

N2 - The main aim of this paper is to introduce key themes of NGO accounting and accountability and provide an overview of the papers included in this special issue. These papers deal with formal reporting issues related to the regulatory requirements as well as various alternative forms of informal accountability mechanisms which are more related with the core social purpose of the organisation. This special issue contributes not only to the scholarly debates on NGO accounting and accountability but also to the various issues facing policy makers and NGO practitioners. We have provided a robust research agenda for future researchers.HIGHLIGHTS• We define the term ‘NGO’ for the purposes of this issue, concluding that NGOs’ social purposes and the constraint on distribution of surpluses are the two common characteristics.• This definition encourages researchers to cast their net wider when considering contexts in which to undertake their NGO study.• NGO accountability discharge is broadening to a wider range of stakeholders.• There are many NGO accounting and accountability issues that warrant further research.

AB - The main aim of this paper is to introduce key themes of NGO accounting and accountability and provide an overview of the papers included in this special issue. These papers deal with formal reporting issues related to the regulatory requirements as well as various alternative forms of informal accountability mechanisms which are more related with the core social purpose of the organisation. This special issue contributes not only to the scholarly debates on NGO accounting and accountability but also to the various issues facing policy makers and NGO practitioners. We have provided a robust research agenda for future researchers.HIGHLIGHTS• We define the term ‘NGO’ for the purposes of this issue, concluding that NGOs’ social purposes and the constraint on distribution of surpluses are the two common characteristics.• This definition encourages researchers to cast their net wider when considering contexts in which to undertake their NGO study.• NGO accountability discharge is broadening to a wider range of stakeholders.• There are many NGO accounting and accountability issues that warrant further research.

M3 - Editorial

VL - 43

SP - 1

EP - 15

JO - Accounting Forum

JF - Accounting Forum

SN - 0155-9982

IS - 1

M1 - Vol 43 Issue 1

ER -