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http://bura.brunel.ac.uk/handle/2438/20327| Title: | NGOs in Ghana: accountabilities, performance and motivations |
| Authors: | Agyemang, G O’Dwyer, B Owusu, CA Unerman, J |
| Issue Date: | 23-Jul-2019 |
| Publisher: | Routledge |
| Citation: | Agyemang, G., O’Dwyer, B., Owusu, C.A. and Unerman, J. (2019) 'NGOs in Ghana: accountabilities, performance and motivations', in Weetman, P. and Tsalavoutas, I. (eds.) The Routledge Companion to Accounting in Emerging Economies. Abingdon: Routledge, pp. 210 - 220. doi: 10.4324/9781351128506-17. |
| Abstract: | The authors distinguish ‘hierarchical accountability’ and ‘holistic accountability’ in framing the reporting practices between Non-Governmental Organisations’ (NGO) funders and their beneficiaries. Studies undertaken in Ghana provide examples of the issues that NGOs working in emerging economies have to manage, and the roles of accounting and accountability in enhancing the effectiveness and efficiency of this management. Development and refining of theories in the area of NGO accounting and accountability is an additional direction and important element of future NGO accounting and accountability studies that can make an impact both on the academic literature and on policy and practice around NGO accounting and accountability. |
| URI: | https://bura.brunel.ac.uk/handle/2438/20327 |
| DOI: | https://doi.org/10.4324/9781351128506-17 |
| ISBN: | 978-0-8153-5620-2 (hbk) 978-0-367-78381-5 (pbk) 978-1-351-12850-6 (ebk) |
| Other Identifiers: | ORCiD: Charles Owusu https://orcid.org/0000-0001-5703-2693 Chapter 17 |
| Appears in Collections: | Dept of Economics and Finance Research Papers |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| FullText.pdf | Copyright © 2019 the authors. This is an Accepted Manuscript of a book chapter published by Routledge in The Routledge Companion to Accounting in Emerging Economies, published by Routledge, trading as Taylor & Francis Group on 23 July, 2019, available online: https://www.routledge.com/9780815356202 (see: https://www.routledge.com/our-products/open-access-books/publishing-oa-books/chapters). It is made available on this institutional repository under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International license (https://creativecommons.org/licenses/by-nc-nd/4.0/). | 213.98 kB | Adobe PDF | View/Open |
| Table.pdf | Copyright © 2019 the authors. This is an Accepted Manuscript of a book chapter published by Routledge in The Routledge Companion to Accounting in Emerging Economies, published by Routledge, trading as Taylor & Francis Group on 23 July, 2019, available online: https://www.routledge.com/9780815356202 (see: https://www.routledge.com/our-products/open-access-books/publishing-oa-books/chapters). It is made available on this institutional repository under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International license (https://creativecommons.org/licenses/by-nc-nd/4.0/). | 113.16 kB | Adobe PDF | View/Open |
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