Accounting, non-governmental organizations and civil society: The importance of nonprofit organizations to understanding accounting, organizations and society

Hall, Matthew; O’Dwyer, Brendan

doi:10.1016/j.aos.2017.11.001

Cited by 78 publications

(62 citation statements)

References 30 publications

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“…How are these organisations made accountable for these decisions and their implementation? There is an emerging literature on accountability within non-governmental organisations (Dhanani, 2018;Gray, Bebbington, & Collison, 2006;Hall & O'Dwyer, 2017), which could offer useful insights for pursuing these kinds of questions. The challenge here will be to develop theoretically credible explanations of how conservation organisations use accounting in their pursuit of conservation, and how different forms of accounting affect the conservation strategies employed by these organisations.…”

Section: Second Approach: Accounting and Conservationmentioning

confidence: 99%

MakingAccounting for BiodiversityResearch a Force for Conservation

Cuckston

2018

Social and Environmental Accountability Journal

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Within the accounting literature, there has recently been a rapid rise in the number of published papers concerned with the issue of biodiversity. The argument expressed within these papers tends to begin by stressing the magnitude of planet-wide biodiversity loss, frequently invoking the warning from some biologists that humanity is causing a modern-day mass extinction event (see Ceballos et al., 2015). The argument then proceeds to suggest that since accounting plays a major role in shaping society, then accounting for biodiversity can/should have a role in addressing biodiversity loss (e.g. Jones & Solomon, 2013). However, within this extant literature there have emerged two distinct approaches to thinking about how accounting can play such a role. A first approach focuses on efforts to bring biodiversity into existing social and environmental accountability mechanisms, such as corporate sustainability reporting. A second approach takes a different starting point, looking instead to biodiversity conservation efforts and then investigating the role of accounting in such efforts. The purpose of this short commentary is to set out the essential features of these two approaches, and to argue that it is this second approach that offers research in accounting for biodiversity the most potential to develop into a force for conservation. First approach: biodiversity reporting A major stream of accounting research on the theme of biodiversity has been the study of corporate reporting on this topic. As such, this work is a continuation of social and environmental accounting research into corporate disclosure practices, or what Bebbington and Larrinaga (2014, p. 397) call a 'sociology of preparers'. Content analyses of biodiversity reporting have covered listed corporations

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Section: Second Approach: Accounting and Conservationmentioning

confidence: 99%

MakingAccounting for BiodiversityResearch a Force for Conservation

Cuckston

2018

Social and Environmental Accountability Journal

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“…Some of the main interesting characteristics of NPOs include their dominance of social motives, values and goals over financial ones, a diversity of stakeholders, and an action-oriented rather than an administrative culture [19]. With reference to this, the importance of NPOs in the South African development sector is undisputed.…”

Section: Non-profit Organisationsmentioning

confidence: 99%

“…One way of re-novating and re-inventing themselves is through changing the way that they operate and conduct their affairs. The advent and development of ICT has revolutionized the way companies conduct business, [3], and the same principles of successful business acumen can be applied in the NPO sector.…”

Section: Non-profit Organisationsmentioning

confidence: 99%

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Project Management Software Use and Influence on Project Success

2018

ASETH-18,ACABES-18 &Amp; EBHSSS-18 Nov. 19-20 2018 Cape Town (South Africa)

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The research explored how application of Project Management Software (PMS) influences project success. A case of NPOs in the Western Cape was used. The research objectives were 1) Establish if PMS is applied in the NPO's work. 2) Determine employee's interactions with PMS relative to project success 3) Identify limitations of current PMS being used. The sample group consisted of 132 project-implementing NPO's in the Western Cape. The research instrument used were questionnaires, which were administered physically and online. The data was analyzed using the Statistical Package for Social Sciences (SPSS). The research revealed that PMS is utilized in a significant number of organisations with the most popular ones used being MS Project, Project Manager and Jira. Most users utilize PMS on a weekly or monthly basis especially during the project planning and execution stages. The limitations of the software include that it can over-complicate issues, be time-consuming and costly.

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“…[…] Such frameworks could then explicitly support empirical studies and more accurately highlight which conceptions and perspectives of accountability are investigated." This study also addresses an additional research gap by moving beyond the study of large for-profit businesses, and focusing on nonprofit accounting practices, and specifically accountability processes in managing competing stakeholder demands (Hall & O'Dwyer, 2017). Part of this study also investigates the often overlooked facet of the intersection between government and nonprofit governance (Stone & Ostrower, 2007).…”

Section: Overview Of Thesismentioning

confidence: 99%

Accountability in Ontario's Health Care System: The Role of Governance and Information in Managing Stakeholder Demands

Pilon¹

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This research focuses on nonprofit accountability because accountability failures, such as frauds and scandals, impede an organisation's ability to deliver on its mission and have raised concerns about an organisation's ability to manage their accountability demands. Previous nonprofit studies have focused on what accountability is and to whom organisations are accountable, while less focus has been given to how accountability is managed. Through the concepts of stakeholder relationships, governance mechanisms and information strategies, an accountability system is proposed and serves as the conceptual framework to understand how nonprofit accountability is managed.The objective of this research is to gain a better understanding of the nonprofit accountability system. As such, the study's research question is how do nonprofit organisations manage their accountability system?To answer the research question, a multiple-case study research strategy using a cross-sectional sample of health care organisations, with a particular focus on nonprofit hospitals and two of its salient stakeholders, Local Health Integration Networks (LHINs) and foundations.This study has provided a clearer understanding of the relationship between accountability, governance and information, which contrasts with a majority of studies that have concentrated on specific aspects of accountability. At the practical level, to iii view accountability as a system, makes it easier to identify weaknesses, which could be used as a governance tool to help nonprofit leaders improve their accountability management practices.iv Acknowledgements I would like to thank my research supervisor, François Brouard, for his valuable support. He guided me through the completion of this thesis with rigour, critical sense, sound advice, and a sense of humour.

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Accounting, non-governmental organizations and civil society: The importance of nonprofit organizations to understanding accounting, organizations and society

Cited by 78 publications

References 30 publications

MakingAccounting for BiodiversityResearch a Force for Conservation

MakingAccounting for BiodiversityResearch a Force for Conservation

Project Management Software Use and Influence on Project Success

Accountability in Ontario's Health Care System: The Role of Governance and Information in Managing Stakeholder Demands

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