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Institutional agents missing in action?: Management accounting at non-governmental organisations
- Source :
- Clerkin, B & Quinn, M 2021, ' Institutional agents missing in action?: Management accounting at non-governmental organisations ', Critical Perspectives on Accounting, vol. 80, 102276 . https://doi.org/10.1016/j.cpa.2020.102276
- Publication Year :
- 2021
- Publisher :
- Elsevier BV, 2021.
-
Abstract
- The objective of this paper is to establish the management accounting role of finance managers at international development non-governmental organisations and their role as institutional agents. Through empirical evidence from three case organisations, the management accounting role of finance managers is shown as primarily reporting on spending of specific donor grants, rather than providing insights which could help maximise the overall social impact of their organisation. This dynamic potentially limits the social impact of accounting in such organisations, and potentially in the wider sector. The findings suggest finance managers, by focusing on donor-compliance, do not act as ‘definers’ of institutional elements of management accounting.
- Subjects :
- Information Systems and Management
Sociology and Political Science
Accounting
Institutional Agent
0502 economics and business
Management accounting
Uganda
Empirical evidence
business.industry
05 social sciences
Social impact
050201 accounting
Non-Governmental Organisation (NGO)
Management Accounting
Action (philosophy)
Business
Social Impact
International development
050203 business & management
Finance
Subjects
Details
- ISSN :
- 10452354
- Volume :
- 80
- Database :
- OpenAIRE
- Journal :
- Critical Perspectives on Accounting
- Accession number :
- edsair.doi.dedup.....de607b6dea6d904f0eb58cf7f3b2ab79