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Journal articles on the topic 'Accounting of NGO's'
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Ahmed, Alim Al Ayub, A. B. M. Asadullah, and Md Mostafijur Rahman. "NGO's Financial Reporting and Human Capital Development." American Journal of Trade and Policy 3, no. 2 (August 31, 2016): 53–60. http://dx.doi.org/10.18034/ajtp.v3i2.401.
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The purpose of the study was to find out whether human capital development influences the quality of financial reporting of NGOs. The specific objectives of the study were to determine the relationship between human capital development and the quality of financial reporting, examine the relationship between human resource practices and the quality of financial reporting, examine the relationship between human capital development and human resource policy and examine if human resource practices moderate/ mediate the relationship between human capital development and the quality of financial reporting. The study adopted a cross-sectional parallel survey design with quantitative techniques and employed self-administered questionnaires to 60 respondents. The research data was coded and analyzed using the Statistical Package for Social Sciences (SPSS) version 20 to establish the statistical inferences. The Pearson correlation test reported that human capital development has a positive significant relationship with the quality of financial reporting (r = .551, p< .01; two tailed). The study concluded that education, skills, knowledge, experience, interest and values were significantly positively related with financial reporting quality (r = .503, p < .01; r = .407, p < .01; r = .518, p < .01; r = .213, p < .10 and r = .476, p < .01 respectively). Furthermore, personality positively relates to financial reporting quality (r = .165, p>0.10). Some recommendations were then formulated thus: Organizations should encourage and support their accounting staff to attain professional qualifications. The staff should strive to attain membership of professional accounting bodies. The staff should also be motivated as well as regularly trained on job. Management should observe strict adherence to accounting and financial manuals. Organizations should also reinforce workplace policies as well as review their current accounting systems to identify gaps and then put in place steps to fill those gaps.
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Cazenave, Bruno, and Jeremy Morales. "NGO responses to financial evaluation: auditability, purification and performance." Accounting, Auditing & Accountability Journal 34, no. 4 (February 15, 2021): 731–56. http://dx.doi.org/10.1108/aaaj-01-2020-4397.
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PurposeLiterature has widely studied the financial accountability pressures on NGOs but rarely analysed how NGOs respond to them. This paper studies one large humanitarian NGO to address this question. It investigates the NGO's responses to understand the extent to which NGOs are able to regain control over their own work and turn the frames of evaluation and accountability to their own advantage.Design/methodology/approachThis article draws on a case study of one of the largest French humanitarian NGOs. Interviews and observation (both participant and non-participant) were conducted in the financial department of the NGO. These data are supplemented with field-level contextual interviews.FindingsIn the NGO studied, institutional pressure is largely mediated by compliance audits. The paper thus traces the consequences of compliance audits for the NGO's central finance teams and describes how they respond. The findings detail three responses to evaluation. First, to respond to the burden of evaluation, the organisation makes itself auditable and develops preparedness. Second, to respond to the anxiety of evaluation, the organisation engages in a process of purification and succumbs to the allure of the single figure. Third, building on its newly acquired auditability and purity, the organisation performs itself as a “corporatised NGO”. Together, these three responses constitute the NGO as an “entrepreneur” competing for eligibility, and financial literacy and managerialism become crucial to respond to pressure from institutional funders.Originality/valueThis paper extends the understanding of organisational responses to evaluation. The authors show the influence of evaluation systems on NGOs, but also how NGOs can react to regain control over their work and turn the frames of evaluation and accountability to their own advantage. However, despite several decades of calls for broader conceptions of NGO accountability, the case NGO prefers to promote a very narrow view of its performance, based solely on accounting compliance. It takes some pride in its ability to comply with funders' and auditors' demands. Turning a simple matter of compliance into a display of good performance, it builds a strategy and competitive advantage on its ability to respond competently to evaluation.
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Denedo, Mercy, Ian Thomson, and Akira Yonekura. "International advocacy NGOs, counter accounting, accountability and engagement." Accounting, Auditing & Accountability Journal 30, no. 6 (August 21, 2017): 1309–43. http://dx.doi.org/10.1108/aaaj-03-2016-2468.
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Purpose The purpose of this paper is to explore how and why international advocacy NGOs (iaNGOs) use counter accounting as part of their campaigns against oil companies operating in the Niger Delta to reform problematic regulatory systems and make visible corporate practices that exploit governance and accountability gaps in relation to human rights violations and environmental damage. Design/methodology/approach This arena study draws on different sources of evidence, including interviews with nine iaNGOs representatives involved in campaigns in the Niger Delta. The authors mapped out the history of the conflict in order to locate and make sense of the interviewees’ views on counter accounting, campaigning strategies, accountability and governance gaps as well as their motivations and aspirations for change. Findings The evidence revealed an inability of vulnerable communities to engage in relevant governance systems, due to unequal power relationships, corporate actions and ineffective governance practices. NGOs used counter accounts as part of their campaigns to change corporate practices, reform governance systems and address power imbalances. Counter accounts made visible problematic actions to those with power over those causing harm, gave voice to indigenous communities and pressured the Nigerian Government to reform their governance processes. Practical implications Understanding the intentions, desired outcomes and limitations of NGO’s use of counter accounting could influence human rights accountability and governance reforms in political institutions, public sector organisations, NGOs and corporations, especially in developing countries. Social implications This paper seeks to contribute to accounting research that seeks to protect the wealth and natural endowments of indigenous communities to enhance their life experience. Originality/value By interviewing the preparers of counter accounts the authors uncover their reasons as to why they find accounting useful in their campaigns.
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Goddard, Andrew, and Mussa Juma Assad. "Accounting and navigating legitimacy in Tanzanian NGOs." Accounting, Auditing & Accountability Journal 19, no. 3 (May 2006): 377–404. http://dx.doi.org/10.1108/09513570610670343.
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Kyalimpa, Paul, John Baptist Asiimwe, Fulufhelo Godfrey Netswera, and Edward Malatse Rankhumise. "The Influence of Leadership Competencies on Sustainable Funding of Local Non-Governmental Organizations in Uganda." Journal of Public Administration and Governance 7, no. 3 (September 8, 2017): 246. http://dx.doi.org/10.5296/jpag.v7i3.11824.
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Introduction. When a leader with a vision launches a Local Non-Governmental Organization (LNGO or NGO), the NGO’s motivation and decision-making often become intertwined with the leader’s personality and character to the effect that it may collapse when the NGO leader departs. Uganda has a higher percentage of NGOs inactivity and mortality due to unsustainable funding. Therefore, this study investigated the influence of NGO leadership competencies on sustainable funding of NGOs.Methods. This study utilized a descriptive correlation design. A proportionate stratified sample of 103 NGOs was obtained and their leaders were interviewed using self-administered questionnaires. Records reviews were conducted to obtain data on NGO funding. Results. This study found a 90.1% to 100% agreement by participants on possession of the various leadership competencies by the NGO leaders. A marked rise in incomes from all sources was recorded between 2010 and 2014, with external donors, local donors, and own income accounting for 67%, 13.5%, and 19.5% of the total funds, respectively. The average donor-dependency ratio and survival ratio over the 5 year period was 80.54% and 71.216 days respectively. The NGO leader/CEO understanding and working with whatever resources that are available (β=-9.802, P=.002) and spearheading the implementation of major investment decisions (β=15.720, P=.004) were the only competencies found to be statistically significant predictors of NGO financial sustainability.Recommendations. Government funding of NGOs, prioritization of Income Generating Activities and capacity building of NGO leaders in effective and efficient resource utilization and investment by NGOs, are key to NGO Survival.
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Assad, Mussa J., and Andrew R. Goddard. "Stakeholder salience and accounting practices in Tanzanian NGOs." International Journal of Public Sector Management 23, no. 3 (April 6, 2010): 276–99. http://dx.doi.org/10.1108/09513551011032482.
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Waniak-Michalak, Halina, Ivana Perica, and Sviesa Leitoniene. "From NGOs’ accountability to social trust. The evidence from CEE countries." Zeszyty Teoretyczne Rachunkowości 109, no. 165 (October 29, 2020): 173–92. http://dx.doi.org/10.5604/01.3001.0014.4347.
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Purpose: The paper aims to find a link between the level of NGO accountability and the social trust for non-governmental organisations (NGOs). We will investigate if the accounting regulations and transpa-rency rules for NGOs in particular countries influence the social trust for NGOs. We will follow the process of the creation of accounting law for NGOs in three CEE countries: Lithuania – one of the Baltic states, which is in last place in the World Giving Index ranking, and Poland, and Croatia – the two best post-communist countries in the World Giving Index ranking. We will analyse the change in social trust in these countries in line with the development of legal and accounting rules and norms for NGOs. Methodology/approach: The design and methodology approach includes a literature review and compa-rative analysis. We supported our findings with panel regression analysis. Research limitations include the selection of only a few countries for the analysis and only nine years of observation per country. Findings: The results of our research indicate that accounting regulations are of marginal importance for social trust. We conclude that accountability alone does not solve the social trust problems faced by non- -profit organisations. Other factors affect social trust, such as lack of institutional mechanisms, lack of anempathic society, and negative media coverage. Originality/value: The originality and value of this paperlie in the fact that we explain how NGOs’ accountability and revenues influence social trust in NGOs.Furthermore, we refer to CEE countries where – due to their historical heritage – both social trust andtransparency were deeply affected.
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Kaya, Devrimi, Robert J. Kirsch, and Klaus Henselmann. "THE ROLE OF NON-GOVERNMENTAL ORGANIZATIONS (NGOs) AS INTERMEDIARIES OF THE EUROPEAN UNION DECISION TO ADOPT INTERNATIONAL ACCOUNTING STANDARDS: 1973–2002." Accounting Historians Journal 43, no. 2 (December 1, 2016): 59–127. http://dx.doi.org/10.2308/0148-4184.43.2.59.
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This paper analyzes the role of non-governmental organizations (NGOs) as intermediaries in encouraging the European Union (EU) to adopt International Accounting Standards (IAS). Our analysis begins with the 1973 founding of the International Accounting Standards Committee (IASC), and ends with 2002 when the binding EU regulation was approved. We document the many pathways of interaction between European supranational, governmental bodies and the IASC/IASB, as well as important regional NGOs, such as the Union Européenne des Experts Comptables, Économiques et Financiers (UEC), the Groupe d'Etudes des Experts Comptables de la Communauté Économique Européenne (Groupe d'Etudes), and their successor, the Fédération des Experts Comptables Européens (FEE). This study investigates, through personal interviews of key individuals involved in making the history of the organizations studied, and an extensive set of primary sources, how NGOs filled key roles in the process of harmonization of international accounting standards.
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Jardat, Rémi. "Accounting, Transparency and “Translation”: The Case of HUMANITARIAN Cross Cultural Governance." Issues In Social And Environmental Accounting 3, no. 2 (December 31, 2009): 143. http://dx.doi.org/10.22164/isea.v3i2.41.
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We have conducted a field research on philanthropic “tsunami” projects in South-eastern India that are embedded in a quiet complex governance scheme (French Firm funding, execution by local NGOs, consolidated management by a French federation of NGOs), in which the classical notions of fraud and transparency prove to very ambiguous, so that accounting cannot be the main source of control. We show that the opacity of events at microscopic operational level is a mandatory condition for institutionalization of accounted “facts”. Therefore, we establish the<br />importance of “translation” effects in the sense of Actor Network Theory (ANT). Beyond transparency that translation institutionalizes trough accounts, we raise an irreducible part of ignorance and incertitude that<br />necessarily comes with every attempt to build knowledge for governance.<br /><br /><br /><br /><br />
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Yasmin, Sofia, Chaudhry Ghafran, and Roszaini Haniffa. "Exploringde-factoaccountability regimes in Muslim NGOs." Accounting Forum 42, no. 3 (September 2018): 235–47. http://dx.doi.org/10.1016/j.accfor.2018.07.002.
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Han, Jiyoon (Karen), and Sung-Un Yang. "Investigating the role of non-governmental organizations in new public diplomacy." Journal of Asian Pacific Communication 27, no. 2 (November 20, 2017): 196–212. http://dx.doi.org/10.1075/japc.27.2.03han.
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Abstract The purpose of this study is to examine the role of non-governmental organizations (NGOs) as a part of new public diplomacy. The study specifically investigates NGO’s use of soft power and social media and how they collaborate with the government. This study utilizes qualitative analysis to investigate how an NGO called the Voluntary Agency Network of Korea (VANK) influences the national reputation of South Korea. In-depth interviews were conducted with VANK employees and officers from Korean government agencies who have expertise in promoting Seoul, South Korea, and Korean culture and have previously collaborated with VANK. Findings show that VANK shares functional roles with the government to convey positive information about South Korea based on boundary-spanning theory. VANK specifically demonstrates expertise in correcting misconceptions about Korea online and implanting positive images of Korea to foreigners by actively employing its extensive networks, social media, and soft power.
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Jegorow, Dorota. "Financial reporting in non-governmental organizations - legislation versus business practice." Zeszyty Naukowe Wyższej Szkoły Humanitas Zarządzanie 18, no. 1 (May 30, 2017): 0. http://dx.doi.org/10.5604/01.3001.0010.2890.
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The analysis presented in the pages of this paper is focused on identifying new dimension of quality of financial reporting entities NGOs. The research process is based on the literature studies, analysis of existing legal acts and opinions of specialists practitioners - representatives of the third sector. Contrary to the expectations and assumptions of the architects of new solutions entered in the amended in 2015. Accounting Act in practice translate into significant decrease in the reporting obligations of NGOs. The scope of financial reporting, although formally been reduced, in practice, the solutions adopted have not been adapted to the specific NGOs, especially those based on the volunteer work and aimed at realization of socially useful.
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Simpson, Samuel Nana Yaw. "Non-governmental organisations (NGOS) boards and corporate governance: the Ghanaian experience." Corporate Ownership and Control 6, no. 2 (2008): 89–98. http://dx.doi.org/10.22495/cocv6i2p8.
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This paper seeks to examine the Boards of NGOs in line with best corporate governance practices using evidence from Ghana. Data collected were analysed using a comparative case approach which involved a comparison of the Boards of the four (4) main categories of NGOs in Ghana to ascertain whether they exhibit differences or similarities. NGOs in Ghana exhibited some weaknesses ranging board appointment to other board characteristics which depart from international best practices. Besides, there are no reference guides for NGO Board or codes on governance for NGOs in Ghana like in other countries. Therefore, there is the need to develop codes/by-laws or reference guidelines for NGOs, supported by an enabling environment to realise the full potential of NGOs.
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Kluvers, R., and T. Isbister. "Resource dependency and the NGO response to famine: A theoretical study." Corporate Ownership and Control 13, no. 1 (2015): 1006–13. http://dx.doi.org/10.22495/cocv13i1c9p4.
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The 2011 famine in the Horn of Africa resulted in the death of many thousands of people. According to the report A Dangerous Delay, (2012) jointly published by Oxfam and Save the Children, the Non-Government Organisations (NGOs) attempting to mitigate the emergency responded too slowly. The report states that NGOs had access to accurate information about the growing crisis provided by the early warning systems (EWS). Yet the NGOs responded too slowly reducing the effectiveness of their interventions. Issues of inadequate financial and organizational capacity and a lack of co-operation between NGOs contributed to the slow response. We argue that resource dependency underscored many of the issues faced by the NGOs.
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Gachenge, Lydiah, Thomas Githui, and Robert Gathaiya. "THE EFFECTS OF DONOR FUNDING ON THE PERFORMANCE OF SEXUAL REPRODUCTIVE HEALTH NGOS IN MOMBASA COUNTY." International Journal of Finance 6, no. 3 (September 26, 2021): 21–40. http://dx.doi.org/10.47941/ijf.687.
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Purpose: Local Non-Governmental Organizations (NGOs) play crucial role in uplifting livelihoods and overall economic development in Kenya. However, several local NGOs have experienced dwindling performance as a result of insufficient donor funding. It is in this vein that the current study assessed the effects of donor funding on the organizational performance of local sexual reproductive health NGOs in Mombasa County. The specific study objectives included; to establish the effect of availability of donor funds, funds management, and capacity building on the performance of local NGOs.
Methodology: The study adopted a descriptive survey research design while the target population was all the employees of sexual reproductive health NGOs in Mombasa County. The study used simple random sampling technique. A structured questionnaire was self-administered to all employees of the 14 NGOs. The study utilized descriptive statistics and multiple regression analysis. Diagnostic tests such as normality and multicollinearity were used.
Results: The research found that funds’ management, funds’ availability, capacity building, and government policies had positive relationship with NGOs project performance. The study concludes that NGOs had various sources of funding. It concludes that the NGOs ensured funds’ management by employing qualified accounting staff, embracing openness for regular donor evaluations, ensuring financial disclosures to stakeholders. The study concludes that NGOs’ staff had adequate experience in running projects. It was concluded that there was no level business environment for local NGOs, the available government NGO operation policies were unfriendly and the Co-ordination Act needed improvement.
Unique contribution to theory, policy and practice: The study recommends that all NGOs should continue sourcing for multiple reliable funders. The study recommend that all NGOs should uphold proper planning for finances, monitoring, evaluation, and budgeting control to ensure accountability to promote successful completion of projects. The study recommends that NGOs’ staff should be subjected to regular timely task-oriented training.
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Ahmed, Zahir Uddin. "Beyond-aid scenarios and sustainability: Strategic implications for non-governmental organizations (NGOs)." Corporate Ownership and Control 10, no. 4 (2013): 215–22. http://dx.doi.org/10.22495/cocv10i4c1art5.
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Non-governmental Organizations (NGOs) face a future scenario where they can no longer rely on a system of international concessional aid as reference point for their role, work and continuity. This paper first examines the reasons behind the beyond aid scenarios for NGOs. The urgent and practical reason why NGOs must consider life in a beyond- aid scenario results from the decreasing volume and redistribution of aid finance. This paper then suggests some alternatives for NGOs to be sustainable in beyond aid scenarios. This paper thus concludes suggesting that NGOs should demonstrate their worth to government, business and the public on their own terms and reconsider themselves as social actors: not in terms of ends, but in terms of means.
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O'Sullivan, Niamh. "Good Cop Bad Cop: Environmental NGOs and their Strategies towards Business." Social and Environmental Accountability Journal 31, no. 1 (April 2011): 105. http://dx.doi.org/10.1080/0969160x.2011.556430.
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Koch, Dirk-Jan. "NGOs—Cooperation and Competition." Simulation & Gaming 42, no. 6 (December 22, 2008): 690–710. http://dx.doi.org/10.1177/1046878108327956.
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Hendry, Jamie R. "Environmental NGOs and Business." Business & Society 42, no. 2 (June 2003): 267–76. http://dx.doi.org/10.1177/0007650303042002005.
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Shivan Mawlood Hussein, Hunar M.Hussein M.Raouf, and Robinson Paulmony. "The Extent of Compatibility between Accounting Education with the Requirements of the Labor Market." Restaurant Business 118, no. 11 (November 21, 2019): 68–79. http://dx.doi.org/10.26643/rb.v118i11.9935.
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This study aims to determine the extent of accounting education Compliance with the requirements of the labor market from the point of view Accountants and employers within foundations and local NGOs in Erbil Kurdistan Region. An analytical descriptive approach was used in conducting this study. To achieve the study objectives and test its hypotheses, it was a questionnaire Designed and distributed to (263) respondents from its accountants Institutions Private universities only (220) questionnaire Recovered.
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Denedo, Mercy, Ian Thomson, and Akira Yonekura. "Ecological damage, human rights and oil: local advocacy NGOs dialogic action and alternative accounting practices." Accounting Forum 43, no. 1 (January 2, 2019): 85–112. http://dx.doi.org/10.1080/01559982.2019.1589904.
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Green, Jessica F. "Private Standards in the Climate Regime: The Greenhouse Gas Protocol." Business and Politics 12, no. 3 (October 2010): 1–37. http://dx.doi.org/10.2202/1469-3569.1318.
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This paper seeks to explain the success of two NGOs in creating standards for calculating and reporting greenhouse gas (GHG) emissions at the level of an entire company. These emissions accounting standards, called the Greenhouse Gas Protocol, have been widely adopted by multinational firms, emissions reporting registries, and even an emissions trading scheme. The paper traces the widespread adoption of the standards, and then offers an explanation for this successful instance of private regulation. It presents a supply and demand model of private entrepreneurial authority—where private actors project authority without delegation by states. The two NGOs were successful rule-makers because they were able meet a demand for three benefits to potential users of the standard: reduced transaction costs, first-mover advantage, and an opportunity to burnish their reputation as environmental leaders. The paper also explains the supply of private authority—that is, why we see entrepreneurial authority rather than delegation by states. The disagreement among developed countries on the appropriate role for emissions trading in the climate regime delayed action on developing firm-level accounting methodologies. Moreover, the relative weakness of the focal institution in the climate regime—the climate change Secretariat—meant that there was no obvious international organization to take up the task of creating new measurement tools.
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Denedo, Mercy. "Social movement NGOs and the comprehensiveness of conflict mineral disclosures: evidence from global companies." Social and Environmental Accountability Journal 39, no. 1 (August 30, 2018): 72–73. http://dx.doi.org/10.1080/0969160x.2018.1515153.
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Sisaye, Seleshi. "The influence of non-governmental organizations (NGOs) on the development of voluntary sustainability accounting reporting rules." Journal of Business and Socio-economic Development 1, no. 1 (April 30, 2021): 5–23. http://dx.doi.org/10.1108/jbsed-02-2021-0017.
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PurposeThe purpose of this paper is to show the impact that non-governmental organizations (NGOs) have on the evolution of Global Reporting Initiative (GRI). GRI is a sustainability report disclosed by business organizations to meet the demands and interests of various stakeholders. These stakeholders’ needs have influenced GRI and its guidelines.Design/methodology/approachThe methodology for this paper is library-based archival research. It is qualitatively and analytically descriptive of prior academic research and published literature on the subject.FindingsSustainability accounting rulemaking has evolved overtime resulting in proliferation of reporting rules. These rules have improved the extent and scope of environmental and economic performances that businesses disclose in GRI.Originality/valueGRI has provided the foundation for integrated reporting (IR). Both GRI and IR have ecological and functional dimensions. Sustainability is functionally inherent in the accounting principle of materiality, when disclosed in external reporting. The ongoing concern of business assumes an organization is systemic and operates as a living entity only when it can provide sustainable performance that benefits stakeholders and society.
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Goncharenko, Galina. "The accountability of advocacy NGOs: insights from the online community of practice." Accounting Forum 43, no. 1 (January 2, 2019): 135–60. http://dx.doi.org/10.1080/01559982.2019.1589901.
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Hatte, Sophie, and Pamina Koenig. "The Geography of NGO Activism against Multinational Corporations." World Bank Economic Review 34, no. 1 (July 6, 2018): 143–63. http://dx.doi.org/10.1093/wber/lhy007.
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Abstract To what extent do Non-Governmental Organizations (NGOs) monitor global value chains? While NGOs regularly denounce the behavior of multinational corporations throughout the world, their motivations for choosing campaign targets remain largely unknown. Using a new dataset on activists’ campaigns toward multinational firms, we estimate a triadic gravity equation for campaigns, involving the NGO, firm, and action countries. Our results point to a strong proximity bias in NGO activity: Distance, national borders, and lack of a common language all contribute to impede the intensity of campaigns. We estimate the distance elasticity of campaigns to be −0.2 and further document that NGOs strongly bias their actions toward home firms or foreign firms with home actions. A domestic firm is 3.45 times more likely to be attacked than a foreign one. Foreign firms headquartered in common language countries draw 1.63 times more campaigns. Overall, campaigns seem to be designed so as to include at least one element of proximity drawing the attention of consumers. This pattern questions the role of NGOs in the monitoring of multinational production operated in remote, unfamiliar locations.
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Iizuka, Akiko. "The nature and characteristics of Japanese NGOs in international disaster response." Disaster Prevention and Management: An International Journal 27, no. 3 (June 4, 2018): 306–20. http://dx.doi.org/10.1108/dpm-12-2017-0303.
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Purpose The purpose of this paper is to review the nature of Japanese non-governmental organisations (NGOs) in international disaster response and analyzes their distinctive characteristics. Design/methodology/approach A literature review was conducted of secondary English and Japanese sources including peer-reviewed journals, books, and non-academic journals published by government and NGOs. Findings First, Japanese disaster response NGOs are relatively young compared to Western ones and they continue to increase in number. Second, the scale of disaster response NGOs is much larger than that of other NGOs in the development field not only because of the availability of government funds but also because of the presence of internationally affiliated NGOs and religious-based organisations with strong fundraising programs. Third, Japanese disaster response NGOs have a long-term engagement with the local community, not only during the emergency phase, but also during the recovery and development phases in various fields. Finally, coordination NGOs play an important role in networking, advocating and supplementing NGOs that often lack financial and human resources. Research limitations/implications The limitation of this study is the definition of Japanese NGOs in the context of international disaster response; therefore, this paper adopts MOFA’s definition, which includes NGOs engaged in overseas activities through direct intervention. Originality/value There has been little research in English on the scale and nature of Japanese NGOs involved in disaster response activities.
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Baur, Dorothea, and Guido Palazzo. "The Moral Legitimacy of NGOs as Partners of Corporations." Business Ethics Quarterly 21, no. 4 (October 2011): 579–604. http://dx.doi.org/10.5840/beq201121437.
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ABSTRACT:Partnerships between companies and NGOs have received considerable attention in CSR in the past years. However, the role of NGO legitimacy in such partnerships has thus far been neglected. We argue that NGOs assume a status as special stakeholders of corporations which act on behalf of the common good. This role requires a particular focus on their moral legitimacy. We introduce a conceptual framework for analysing the moral legitimacy of NGOs along three dimensions, building on the theory of deliberative democracy. Against this background we outline three procedural characteristics which are essential for judging the legitimacy of NGOs as potential or actual partners of corporations.
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Momin, Mahmood Ahmed. "Social and environmental NGOs’ perceptions of Corporate Social Disclosures: The Case of Bangladesh." Accounting Forum 37, no. 2 (June 2013): 150–61. http://dx.doi.org/10.1016/j.accfor.2013.04.005.
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Chung, Janne O. Y., and Carolyn A. Windsor. "Empowerment Through Knowledge of Accounting and Related Disciplines: Participatory Action Research in an African Village." Behavioral Research in Accounting 24, no. 1 (January 1, 2012): 161–80. http://dx.doi.org/10.2308/bria-10149.
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ABSTRACT Accounting scholars are challenged to discover ways to facilitate a broader engagement with the oppressed and poor toward a more just and fair world. This paper reports an interaction between an accounting educator and disadvantaged Kenyan villagers in an exploratory attempt to expand the reach of critical accounting research from the confines of academia to practice. In Africa, the end of colonialism left widespread poverty that was exacerbated by illiteracy and ignorance. At the same time, the World Bank and the International Monetary Fund (IMF) required newly independent African states to implement neo-liberal-inspired policies that weakened state social governance. This, in turn, led to the growth of religious and non-governmental organizations (NGOs) whose policies aimed to fill the gaps in government social services that alleviate inequities. Ignorance enslaves, but knowledge—including knowledge of accounting and financial systems—will empower the poor to evaluate the motives, desirability, and achievements of governmental and NGO services and programs introduced to ease poverty. The specific aim of this modest, grassroots intervention was to share financial knowledge with members of a church in Bungoma, a poor region in Northwestern Kenya. This participatory action research (PAR) intervention was carefully implemented to respect the values and culture of the village participants, and avoided Western values and praxis to maintain the villagers' status quo. Instead, the accounting educator introduced empathetic learning by relating accounting principles to the Christian values of the villagers. The paper concludes with a discussion on the outcomes and limitations of this intervention.
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Awio, Godwin, Deryl Northcott, and Stewart Lawrence. "Social capital and accountability in grass‐roots NGOs." Accounting, Auditing & Accountability Journal 24, no. 1 (January 4, 2011): 63–92. http://dx.doi.org/10.1108/09513571111098063.
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Zhu, Rong, Sunny Li Sun, and Ying Huang. "Fair trade coffee and inclusive globalization: a metamorphosis of institutional entrepreneurship." Multinational Business Review 29, no. 2 (April 1, 2021): 189–209. http://dx.doi.org/10.1108/mbr-11-2019-0157.
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Purpose Initiated by non-governmental organizations (NGOs) over half a century ago, fair trade has successfully evolved from a regional business discourse to a global social movement within international trade. In the matter of fair trade coffee, this global social movement has transformed the traditional coffee trade structure of inequality and unfairness into a conglomerate of international institutions that embrace equity and inclusivity – a metamorphosis that can be attributed to NGOs’ institutional entrepreneurship. Design/methodology/approach In this exploratory study, the authors examine the fair trade coffee industry and trace the actions of NGOs along with other stakeholders at the organizational field level, in moving toward an inclusive model of globalization. Findings Departing from exploitative globalization, fair trade practices advocate inclusive growth through the promotion and establishment of greater equity for all as well as higher environmental standards in global value chains. Research limitations/implications This study contributes to nascent research on inclusive growth by analyzing how fair trade promotes inclusive growth and trade in GVCs. This study also contributes to research on institutional entrepreneurship by examining two enabling conditions – the shift in institutional logics and the peripheral social position of NGOs – that enabled NGOs to serve as institutional entrepreneurs in the initiation phase of institutional entrepreneurship. Practical implications Policymakers may encourage collaboration between profit organizations and nonprofit organizations to provide entrepreneurial opportunities for trials, errors, and revisions. The evolution of fair trade coffee provides such an example. Social implications The coevolution of NGOs and MNEs has made the globalization of fair trade practices possible. The collaboration between NGOs as institutional entrepreneurs (operating on the community logic) and MNEs as institutional followers (operating on the financial logic) support inclusive globalization and sustain fair trade practices. Originality/value Drawing on the process model of institutional entrepreneurship, the authors seek to understand the role of NGOs as institutional entrepreneurs in the dynamics of initiating, diffusing and sustaining fair trade coffee practices.
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O'Dwyer, Brendan, and Roel Boomsma. "The co-construction of NGO accountability." Accounting, Auditing & Accountability Journal 28, no. 1 (January 19, 2015): 36–68. http://dx.doi.org/10.1108/aaaj-10-2013-1488.
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Purpose – The purpose of this paper is to deepen and advance the understanding of the construction of accountability within the relationship between government funders and development non-governmental organisations (NGOs). Design/methodology/approach – The paper presents a case study examining the process through which an influential Dutch development NGO, Oxfam Novib, constructed its own accountability while simultaneously seeking to influence shifts in government funder accountability requirements. It enrols a combination of comprehensive archival data on the Dutch government’s financing scheme for NGOs from 1965 to 2012 and in-depth interviews with Oxfam Novib managers and Dutch government officials. The co-evolution in accountability within Oxfam Novib and the government funding scheme is conceptualised using the notions of imposed, felt and adaptive accountability Findings – The case unveils the dynamics through which accountability within a major government funding scheme for NGOs was co-constructed by Oxfam Novib and the Dutch government’s development aid department. In particular, it reveals how this process was influenced by an internal evolution in Oxfam Novib’s organisational approach to accountability and an institutional context characterised by consensus-based economic and social policy making. The case also unveils the process through which Oxfam Novib’s influence declined as more demanding, narrowly focused government accountability requirements emerged in a setting that was increasingly critical of NGOs. Originality/value – The paper presents a rare example of a context where development NGOs have proactively sought and secured influence over the accountability demands of a key donor. It is unique in combining consideration of the internal evolution of accountability within an individual NGO (conceptualised as an evolution from felt to adaptive accountability) with a progression in the form of accountability required by governmental funders. The paper unveils the conditions under which NGO-preferred conceptions of accountability may gain (and lose) influence among key funders.
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Easterly, Lisa, and Paul Miesing. "NGOs, Social Venturing, and Community Citizenship Behavior." Business & Society 48, no. 4 (April 24, 2008): 538–64. http://dx.doi.org/10.1177/0007650308317385.
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Shahib, Habib, Eko Sukoharsono, M. Achsin, and Yeney Prihatiningtias. "INTRODUCING INDONESIAN CRITICAL VIEWS FOR SOCIO-ENVIRONMENTAL ACCOUNTING STUDIES: INSIGHT FORM TAN MALAKA’S THOUGHT." International Journal of Accounting and Business Society 28, no. 3 (December 1, 2020): 1–24. http://dx.doi.org/10.21776/ub.ijabs.2020.28.3.1.
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Purpose — This research tries to introduce one of the critical thoughts typical of Indonesia, namely Tan Malaka's view, which can be used in socio-environmental accounting studies. Design/methodology/approach — This research uses a narrative literature review method, this article then compiles the Tan Malaka critical methodology pattern that focuses on the role of the government as a regulator, supervisor, and executor of socio-environmental issues to present an accountability framework for social-environmental issues to present an accountability framework for social-environmental issues. Findings — This result of this research shows that the development of paradigmatic studies in the field of accounting opens up great opportunities to complement, refine and even present concepts to new accounting models that are in line with the demands of the times, as in this article shown, which borrows Tan Malaka's thoughts. This thought has a role as a methodological basis for presenting the concept of social-environmental accountability typical of Indonesia, which is strongly influenced by the active political movements of the elements of society. Practical Implications — This research encourages the presence of socio-environmental accounting studies without forgetting the context of locality and the dynamic people's political aspirations. Originality/value — In particular, the framework of this research is composed of the aspiration of people affected by socio-environmental problems that do the political movement, together with NGOs, to protest the socio-environmental issues.
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Shahib, Habib, Eko Sukoharsono, M. Achsin, and Yeney Prihatiningtias. "INTRODUCING INDONESIAN CRITICAL VIEWS FOR SOCIO-ENVIRONMENTAL ACCOUNTING STUDIES: INSIGHT FORM TAN MALAKA’S THOUGHT." International Journal of Accounting and Business Society 28, no. 3 (December 1, 2020): 1–24. http://dx.doi.org/10.21776/ub.ijabs.2020.28.3.1.
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Purpose — This research tries to introduce one of the critical thoughts typical of Indonesia, namely Tan Malaka's view, which can be used in socio-environmental accounting studies. Design/methodology/approach — This research uses a narrative literature review method, this article then compiles the Tan Malaka critical methodology pattern that focuses on the role of the government as a regulator, supervisor, and executor of socio-environmental issues to present an accountability framework for social-environmental issues to present an accountability framework for social-environmental issues. Findings — This result of this research shows that the development of paradigmatic studies in the field of accounting opens up great opportunities to complement, refine and even present concepts to new accounting models that are in line with the demands of the times, as in this article shown, which borrows Tan Malaka's thoughts. This thought has a role as a methodological basis for presenting the concept of social-environmental accountability typical of Indonesia, which is strongly influenced by the active political movements of the elements of society. Practical Implications — This research encourages the presence of socio-environmental accounting studies without forgetting the context of locality and the dynamic people's political aspirations. Originality/value — In particular, the framework of this research is composed of the aspiration of people affected by socio-environmental problems that do the political movement, together with NGOs, to protest the socio-environmental issues.
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Yang, Aimei, and Wenlin Liu. "CSR Communication and Environmental Issue Networks in Virtual Space: A Cross-National Study." Business & Society 59, no. 6 (March 19, 2018): 1079–109. http://dx.doi.org/10.1177/0007650318763565.
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Nowadays, a significant portion of corporate social responsibility (CSR) communication takes place online. The current article attends to an essential, yet often overlooked element of online CSR communication: cross-sectoral hyperlink networks. The article argues that corporations build cross-sectoral hyperlink networks with nongovernmental organizations (NGOs) as a form of CSR communication to manage social issues. Using social network analysis, this article analyzes the hyperlink network data between 136 corporations and 94 international NGOs. Findings show that corporations’ cross-sectoral ties serve as a communication strategy to respond to salient issues and manage issues that are relevant to these corporations. NGOs’ tenure and network dynamics are also found to significantly affect the number of cross-sectoral ties built with corporations.
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Laasonen, Salla. "The role of stakeholder dialogue: NGOs and foreign direct investments." Corporate Governance: The international journal of business in society 10, no. 4 (August 11, 2010): 527–37. http://dx.doi.org/10.1108/14720701011069731.
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van Huijstee, Mariëtte, and Pieter Glasbergen. "NGOs Moving Business: An Analysis of Contrasting Strategies." Business & Society 49, no. 4 (May 11, 2010): 591–618. http://dx.doi.org/10.1177/0007650310365516.
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Wegner, Rodger. "The role of NGOs in development cooperation." Intereconomics 28, no. 6 (November 1993): 285–92. http://dx.doi.org/10.1007/bf02926215.
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Waniak-Michalak, Halina, Ivana Perica, Sviesa Leitoniene, and Ewa Chojnacka. "The Institutional Settings of the Recovery of the NGO Sector in Post-Communist Countries." Comparative Economic Research. Central and Eastern Europe 23, no. 3 (September 21, 2020): 133–54. http://dx.doi.org/10.18778/1508-2008.23.24.
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The purpose of the paper is to describe the process of creating institutional settings in three post-communist countries and analyze the change of the social trust in these countries in line with the development of legal and accounting rules and norms for NGOs. The design and methodology include a literature analysis and the inductive method to analyze historical data for each country. The countries that were selected for the research are Lithuania – one of the Baltic states, which is in the last place in the World Giving Index (WGI) ranking, Poland with the average result in WGI ranking, and Croatia – the best post-communist country in the WGI ranking. Research limitations include the use of the descriptive method and the small number of countries included in the analysis. The originality and value of this paper lie in the fact that the problem of low social trust in NGOs in post-communist countries is analyzed by linking it with the development of NGO accountability and civil control over them.
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Atkins, Jill, and Warren Maroun. "Integrated extinction accounting and accountability: building an ark." Accounting, Auditing & Accountability Journal 31, no. 3 (March 19, 2018): 750–86. http://dx.doi.org/10.1108/aaaj-06-2017-2957.
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Purpose We are currently experiencing what is often called the sixth period of mass extinction on planet Earth, caused undoubtedly by the impact of human activities and businesses on nature. The purpose of this paper is to explore the potential for accounting and corporate accountability to contribute to extinction prevention. The paper adopts an interdisciplinary approach, weaving scientific evidence and theory into organisational disclosure and reporting in order to demonstrate linkages between extinction, business behaviour, accounting and accountability as well as to provide a basis for developing a framework for narrative disclosure on extinction prevention. Design/methodology/approach The paper is theoretical and interdisciplinary in approach, seeking to bring together scientific theories of extinction with a need for corporate and organisational accountability whilst recognising philosophical concerns in the extant environmental accounting literature about accepting any business role and capitalist mechanisms in ecological matters. The overarching framework derives from the concept of emancipatory accounting. Findings The outcome of the writing is to: present an emancipatory “extinction accounting” framework which can be embedded within integrated reports, and a diagrammatic representation, in the form of an “ark”, of accounting and accountability mechanisms which, combined, can assist, the authors argue, in preventing extinction. The authors suggest that the emancipatory framework may also be applied to engagement meetings between the responsible investor community (and non-governmental organisations (NGOs)) and organisations on biodiversity and species protection. Research limitations/implications The exploratory extinction accounting and accountability frameworks within this paper should provide a basis for further research into the emancipatory potential for organisational disclosures and mechanisms of governance and accountability to prevent species extinction. Practical implications The next steps for researchers and practitioners involve development and implementation of the extinction accounting and engagement frameworks presented in this paper within integrated reporting and responsible investor practice. Social implications As outlined in this paper, extinction of any species of flora and fauna can affect significantly the functioning of local and global ecosystems, the destruction of which can have, and is having, severe and dangerous consequences for human life. Extinction prevention is critically important to the survival of the human race. Originality/value This paper represents a comprehensive attempt to explore the emancipatory role of accounting in extinction prevention and to bring together the linkages in accounting and accountability mechanisms which, working together, can prevent species extinction.
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Chakraborty, Kamalika, Biswatosh Saha, and Nimruji Jammulamadaka. "Where silence speaks-insights from Third World NGOs." critical perspectives on international business 13, no. 1 (March 6, 2017): 38–53. http://dx.doi.org/10.1108/cpoib-03-2015-0012.
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Purpose The purpose of this paper is to unpack the conflation between the silence and purported passivity of the Third World NGOs (TNGOs). Explaining the invisibility of their voices in the critical and post-development perspectives, it locates the inquiry in the context of the action of these TNGOs. Design/methodology/approach The paper follows the phronetic research approach, which involves a case study of a locally developed Indian NGO. It uses phronetic inquiry along with Ashis Nandy’s notion of “silent coping” as the conceptual framework. To explain the purported passivity of TNGOs in the texts under global circulation, the paper uses Walter Mignolo’s discussion on “texts in circulation”. Findings The uncertain nature of action – that it begets further action possibilities; precludes the prospect of visualizing such action spaces in the context of their generation. This emergent nature of local action spaces makes it difficult to capture them within the dominating global discursive structures, thereby creating local spaces of agency for the TNGO actors. Selective appropriation of artefacts and texts from the global circulation and the creation of alternate stake structures at the local level support the realization of such action spaces. Further, such local artefacts and texts do not travel into texts circulating globally, thereby rendering the TNGOs invisible and silent in the reading of global texts and leading to the TNGOs being framed as passive. Originality/value This paper locates the voices and acts of the TNGOs and highlights the mechanisms that enable them to silently cope with structures of discursive domination, thereby contributing to post-development studies and post-colonial organizational analysis.
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Chaudhuri, Atanu, Venkatramanaiah Saddikutti, and Thim Prætorius. "iKure Techsoft: Providing Technology Enabled Affordable Health Care in Rural India." Asian Case Research Journal 22, no. 02 (December 2018): 385–411. http://dx.doi.org/10.1142/s0218927518500165.
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iKure Techsoft was established in 2010 with the main objective to provide affordable and high quality primary health care to the rural population in India and to build a sustainable for-profit business model. To that end, iKure’s cloud based, and patent pending, Wireless Health Incident Monitoring System (WHIMS) technology along with their hub-and-spoke operating model are central, but also essential to exploit and explore further if iKure is to scale-up. iKure provides primary health care services through three hub clinics and 28 rural health centres (RHCs). Each hub clinic employs between one and up to six medical teams (each consisting of 1 doctor, 1 nurse, 1 paramedic and 2 health workers stationed at the hub) & 1 mobile medical team (1 doctor, 1 paramedic, 2 health workers) for catering to the RHCs). Each medical team manages six RHCs. Paramount in iKure’s health care delivery model is their self-developed software called WHIMS, which is a cloud-based award-winning application that runs on low internet bandwidths. WHIMS allow for (a) centralized monitoring of key metrics such as doctor’s attendance, treatment prescribed, patient record management, pharmacy stock management, and (b) supports effective communication, integration and contact that connects RHCs with hub clinics, but also city-based multi-specialty hospitals with whom iKure has formal tie-ups. iKure, moreover, also works extensively with Non-Governmental Organizations (NGOs). Collaboration with local NGOs in the target areas helps to build trust with the rural villagers and their local knowledge and access helps to assess service demand. NGOs also provide the necessary local logistical support and basic infrastructure in the rural areas where iKure works. Moreover, collaboration, for example, with corporate organizations are central as they contribute with part of their corporate social responsibility (CSR) funds to support iKure initiatives. At present, iKure is planning to add diagnostic services to its six hub clinics as well as expand its presence in other parts of West Bengal and other states across India. Expanding rural health care services even with the technology support of WHIMS is challenging because, for example, health is a very local issue (due to, among other things, local customs and languages) and it requires investing significant amount of time and resources to build relationship with the rural people as well as collaborators such as NGOs and corporates. The accompanying case describes iKure’s journey so far in terms of understanding: (a) the state of health care and government health care services provided in rural India, (b) the establishment and evolution of the iKure business and health care model, (c) iKure’s operations and health care delivery model including the WHIMS technology solution and hub-and-spoke set-up of operations, (d) the collaborative model which relies on NGOs and private corporates, and (e) finally iKure’s challenges related to scaling-up.
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Brand, Teunis, Vincent Blok, and Marcel Verweij. "Stakeholder Dialogue as Agonistic Deliberation: Exploring the Role of Conflict and Self-Interest in Business-NGO Interaction." Business Ethics Quarterly 30, no. 1 (September 16, 2019): 3–30. http://dx.doi.org/10.1017/beq.2019.21.
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ABSTRACT:Many companies engage in dialogue with nongovernmental organizations (NGOs) about societal issues. The question is what a regulative ideal for such dialogues should be. In the literature on corporate social responsibility (CSR), the Habermasian notion of communicative action is often presented as a regulative ideal for stakeholder dialogue, implying that actors should aim at consensus and set strategic considerations aside. In this article, we argue that in many cases, communicative action is not a suitable regulative ideal for dialogue between companies and NGOs. We contend that there is often an adversarial element in the relation between companies and NGOs, and that an orientation towards consensus can be in tension with this adversarial relation. We develop an alternative approach to stakeholder dialogue called ‘agonistic deliberation.’ In this approach, conflict and strategic considerations play a legitimate and, up to a certain point, desirable role.
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Yanto, Heri, Arief Yulianto, Lesta Karolina Boru Sebayang, and Fian Mulyaga. "Improving The Compliance With Accounting Standards Without Public Accountability (SAK ETAP) By Developing Organizational Culture: A Case Of Indonesian SMEs." Journal of Applied Business Research (JABR) 33, no. 5 (August 30, 2017): 929–40. http://dx.doi.org/10.19030/jabr.v33i5.10016.
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In Indonesia’s economy SMEs have significant contribution to GDP and labor employment. On the other hand, SMEs still have substantial problems. One of them is related to capital insufficiency due to limited access of SMEs to financial institutions. This limitation may be caused, among other things, by the fact that SMEs’ financial statements have not complied with Accounting Standards without Public Accountability (SAK ETAP). The study aims at identifying antecedents of SAK ETAP implementation as well as formulating strategies to improve its implementation in SMEs. Five important antecedents of SAK ETAP implementation are organizational culture, education, exposure, age, and scale. Therefore, developing organizational culture by increasing SMEs’ exposure on socialization and training is a promising strategy. There is also a need for more intensive cooperation of various parties such as government, Institute of Indonesian Chartered Accountants (IAI), universities, SME association, and NGOs to improve both SMEs’ compliance with SAK ETAP and organizational culture. In addition, mobilization of academic staffs and accounting students to facilitate the implementation of SAK ETAP is worth-trying.
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Bogdanova, Mariana. "CROSS‐NATIONAL MENTORING NGOS IN TRANSITION SOCIETIES: FIELD RESEARCH AND DEVELOPMENTS IN BULGARIA." Journal of Business Economics and Management 9, no. 2 (June 30, 2008): 145–54. http://dx.doi.org/10.3846/1611-1699.2008.9.145-154.
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Non‐governmental organizations (NGOs) in societies undergoing socio‐economic transition are widely regarded as central to building a civil society that encourages democracy. At the moment, the Bulgarian civil society depends greatly on foreign funding whilst NGOs are unable to empower their beneficiaries in decision‐making. Given this reality, are cross‐national NGO partnerships able to strengthen organisations? What kinds of support are on offer, what kinds of (inter) dependency relations occur and to what extent do NGOs model their management practices on their mentor and with what results? This paper sets out to situate these questions in the context of a proposed theoretical construct, organizational mentoring, which occurs where national or local organisations have access to and support of well‐established NGOs abroad. The model is constructed on the findings of a qualitative case study conducted in Bulgaria on the development of a Bulgarian NGO and its relationship with a UK NGO. This is preceded by a discussion on selected literature reflecting the meaning of transition, change in societal values and organizational practices in Eastern Europe, and the development of voluntary sector organizations in transforming countries. The theoretical model proposed here is relevant in providing a systematic discussion on organizational change towards a more enlightened engagement between civil society organizations in cross‐national partnerships. Such discussion has implications for the development of hybrid forms of coexistence between Eastern and Western European partners reflected in their interdependent organizational practices.
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Conway, Susan Lee, Patricia Ann O'Keefe, and Sue Louise Hrasky. "Legitimacy, accountability and impression management in NGOs: the Indian Ocean tsunami." Accounting, Auditing & Accountability Journal 28, no. 7 (September 21, 2015): 1075–98. http://dx.doi.org/10.1108/aaaj-04-2012-01007.
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Purpose – Prior research has investigated legitimation strategies in corporate annual reports in the for-profit sector. The purpose of this paper is to investigate this phenomenon in an NGO environment. It investigates Australian overseas aid agencies’ responses to criticism of the relief effort following the Indian Ocean tsunami in 2004. It aims to determine whether voluntary annual report disclosures were reflective of impression management and/or of the discharge of functional accountability. Design/methodology/approach – The paper applies content analysis to compare the structure and content of the annual reports of 19 Australian overseas aid agencies before and after the Indian Ocean tsunami. Findings – Results suggest voluntary disclosure in annual reports significantly increased post-tsunami and was more consistent with impression management activity rather than functional accountability suggesting a response to the legitimacy challenge. The use of impression management tactics differed with agency size, with larger agencies using ingratiation in order to appear more attractive while smaller ones promoted their particular achievements. Originality/value – This paper makes a contribution by extending prior impression management and legitimacy literature to an NGO environment. It has implications for the development of these theories as it looks at organisations where the stakeholders are different from the for-profit sector and profits are not the main concern. It raises issues about the concept of accountability in the NGO sector, and how the nature of organisation reporting is changing to address the challenges of a sector where access to funds is highly competitive.
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Schepers, Donald H. "Book Review: Globalization and NGOs: Transforming Business, Government, and Society." Business & Society 44, no. 1 (March 2005): 107–11. http://dx.doi.org/10.1177/0007650304273181.
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Contrafatto, Massimo, John Ferguson, David Power, Lorna Stevenson, and David Collison. "Understanding power-related strategies and initiatives." Accounting, Auditing & Accountability Journal 33, no. 3 (December 17, 2019): 559–87. http://dx.doi.org/10.1108/aaaj-06-2018-3529.
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PurposeThe purpose of this paper is to provide a theoretically informed analysis of a struggle for power over the regulation of corporate social responsibility (CSR) and social and environmental accounting and reporting (SEAR) within the European Union.Design/methodology/approachThe paper combines insights from institutional theory (Lawrence and Buchanan, 2017) with Vaara et al.’s (2006) and Vaara and Tienar’s (2008) discursive strategies approach in order to interrogate the dynamics of the institutional “arena” that emerged in 2001, following the European Commission’s publication of a Green Paper (GP) on CSR policy and reporting. Drawing on multiple sources of data (including newspaper coverage, semi-structured interviews and written submissions by companies and NGOs), the authors analyse the institutional political strategies employed by companies and NGOs – two of the key stakeholder groupings who sought to influence the dynamics and outcome of the European initiative.FindingsThe results show that the 2001 GP was a “triggering event” (Hoffman, 1999) that led to the formation of the institutional arena that centred on whether CSR policy and reporting should be voluntary or mandatory. The findings highlight how two separate, but related forms of power (systemic and episodic power) were exercised much more effectively by companies compared to NGOs. The analysis of the power initiatives and discursive strategies deployed in the arena provides a theoretically informed understanding of the ways in which companies acted in concert to reach their objective of maintaining CSR and SEAR as a voluntary activity.Originality/valueThe theoretical framework outlined in the paper highlights how the analysis of CSR and SEAR regulation can be enriched by examining the deployment of episodic and systemic power by relevant actors.