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NGOs, public accountability, and critical accounting education: Making data speak

journal contribution
posted on 13.10.2021, 09:55 by Silvia Pazzi, Ekaterina Svetlova
The purpose of the paper is to provide theoretical and empirical insights into NGO accountability in the context of public sector accounting. We present a case study of two advocacy Italian NGOs which act as informational surrogates in the accountability relationship between local governments and the civic public. We extend the concept of surrogate accountability by integrating accounting education as one of its features. Alongside making data accessible, NGOs in our case explain accounting terms and organise educational events. By doing so, they aim to “repair” the weak information link in the accountability mechanism of local governments.

History

Citation

Critical Perspectives on Accounting, 2021, https://doi.org/10.1016/j.cpa.2021.102362

Author affiliation

School of Business

Version

AM (Accepted Manuscript)

Published in

Critical Perspectives on Accounting

Pagination

102362

Publisher

Elsevier BV

issn

1045-2354

eissn

1095-9955

Copyright date

2021

Available date

20/03/2023

Language

en