Purpose – The purpose of this paper is to set out key issues in the academic study of non‐governmental organisation (NGO) accountability, and to introduce papers appearing in this special issue on NGO accountability. Design/methodology/approach – This is a discussion paper exploring key...

Purpose – The purpose of this paper is to develop a staged theoretical argument regarding whether non‐governmental organisations (NGOs) can be considered responsible and accountable for the direct and indirect consequences, on a wide range of stakeholders, flowing from their advocacy...

Purpose – The purpose of this research is to seek to understand and explain the non‐governmental organisation (NGO) and its location in civil society in order to provide a basis for future research work. The paper aims to explore and develop understandings of accountability specifically in...

Purpose – The purpose of this paper is to investigate the phenomenon of accounting in non‐governmental organisations (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important...

Purpose – The purpose of this research is to use an accountability framework to explain the emerging tensions in accountability and how an intended bottom‐up approach became progressively supplanted. This paper is set within an emerging Zambian microfinance organisation moving into crisis....

Purpose – IFAC, a Swiss‐registered non‐governmental organization, is emerging as an important international (auditing) standard setter amongst a powerful group of regulators, including the World Bank, the International Organisation of Securities Commissions (IOSCO) and the European...

Purpose – The purpose of this paper is to analyse the evolving nature of the accountability relationship between a group of Irish non‐governmental development organisations (NGDOs) and their primary governmental funder. Design/methodology/approach – The examination is undertaken in the...

Purpose – The purpose of this paper is to present an in‐depth, context rich, and stakeholder‐focused perspective on the legitimation dynamics surrounding the initiation and evolution of one of the key financial sector environmental and social responsibility initiatives in recent years, the...