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Accounting and navigating legitimacy in Tanzanian NGOs
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| Zeitschriftentitel: | Accounting, Auditing & Accountability Journal |
|---|---|
| Personen und Körperschaften: | , |
| In: | Accounting, Auditing & Accountability Journal, 19, 2006, 3, S. 377-404 |
| Format: | E-Article |
| Sprache: | Englisch |
| veröffentlicht: |
Emerald
|
| Schlagwörter: |
| author_facet |
Goddard, Andrew Juma Assad, Mussa Goddard, Andrew Juma Assad, Mussa |
|---|---|
| author |
Goddard, Andrew Juma Assad, Mussa |
| spellingShingle |
Goddard, Andrew Juma Assad, Mussa Accounting, Auditing & Accountability Journal Accounting and navigating legitimacy in Tanzanian NGOs Economics, Econometrics and Finance (miscellaneous) Accounting |
| author_sort |
goddard, andrew |
| spelling |
Goddard, Andrew Juma Assad, Mussa 0951-3574 Emerald Economics, Econometrics and Finance (miscellaneous) Accounting http://dx.doi.org/10.1108/09513570610670343 <jats:sec><jats:title content-type="abstract-heading">Purpose</jats:title><jats:p>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 institutions in world affairs but accounting research has not developed significant interest in their operations.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-heading">Design/methodology/approach</jats:title><jats:p>The research executes a grounded theory strategy as the principal methodology for the inquiry. Fieldwork was undertaken in three Tanzanian NGOs.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-heading">Findings</jats:title><jats:p>The research established the importance of accounting in the process of navigating organisational legitimacy. This was achieved due to its important role in symbolising organisational competence. Two principal strategies were employed by organisations in navigating legitimacy – building credibility and bargaining for change.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-heading">Originality/value</jats:title><jats:p>The paper makes a contribution to the limited empirical research into accounting in NGOs in developing countries and to grounded theory, accounting research. The principal finding, that in the NGOs studied the primary purpose of accounting was its symbolic use in navigating legitimacy and that it has a minimal role to play in internal decision making, is an important finding for practice as well as for understanding and knowledge. Finally, the paper sheds light on accountability in NGOs by narrating how the phenomenon is constructed and perceived by organisations and stakeholders. Future research should extend our understanding of these phenomena across a broader range of NGOs to incorporate differences in geographical location, religious affiliation and also include Northern donor organisations.</jats:p></jats:sec> Accounting and navigating legitimacy in Tanzanian NGOs Accounting, Auditing & Accountability Journal |
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Accounting and navigating legitimacy in Tanzanian NGOs |
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Accounting and navigating legitimacy in Tanzanian NGOs |
| title_full |
Accounting and navigating legitimacy in Tanzanian NGOs |
| title_fullStr |
Accounting and navigating legitimacy in Tanzanian NGOs |
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Accounting and navigating legitimacy in Tanzanian NGOs |
| title_short |
Accounting and navigating legitimacy in Tanzanian NGOs |
| title_sort |
accounting and navigating legitimacy in tanzanian ngos |
| topic |
Economics, Econometrics and Finance (miscellaneous) Accounting |
| url |
http://dx.doi.org/10.1108/09513570610670343 |
| publishDate |
2006 |
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377-404 |
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<jats:sec><jats:title content-type="abstract-heading">Purpose</jats:title><jats:p>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 institutions in world affairs but accounting research has not developed significant interest in their operations.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-heading">Design/methodology/approach</jats:title><jats:p>The research executes a grounded theory strategy as the principal methodology for the inquiry. Fieldwork was undertaken in three Tanzanian NGOs.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-heading">Findings</jats:title><jats:p>The research established the importance of accounting in the process of navigating organisational legitimacy. This was achieved due to its important role in symbolising organisational competence. Two principal strategies were employed by organisations in navigating legitimacy – building credibility and bargaining for change.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-heading">Originality/value</jats:title><jats:p>The paper makes a contribution to the limited empirical research into accounting in NGOs in developing countries and to grounded theory, accounting research. The principal finding, that in the NGOs studied the primary purpose of accounting was its symbolic use in navigating legitimacy and that it has a minimal role to play in internal decision making, is an important finding for practice as well as for understanding and knowledge. Finally, the paper sheds light on accountability in NGOs by narrating how the phenomenon is constructed and perceived by organisations and stakeholders. Future research should extend our understanding of these phenomena across a broader range of NGOs to incorporate differences in geographical location, religious affiliation and also include Northern donor organisations.</jats:p></jats:sec> |
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| author | Goddard, Andrew, Juma Assad, Mussa |
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| description | <jats:sec><jats:title content-type="abstract-heading">Purpose</jats:title><jats:p>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 institutions in world affairs but accounting research has not developed significant interest in their operations.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-heading">Design/methodology/approach</jats:title><jats:p>The research executes a grounded theory strategy as the principal methodology for the inquiry. Fieldwork was undertaken in three Tanzanian NGOs.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-heading">Findings</jats:title><jats:p>The research established the importance of accounting in the process of navigating organisational legitimacy. This was achieved due to its important role in symbolising organisational competence. Two principal strategies were employed by organisations in navigating legitimacy – building credibility and bargaining for change.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-heading">Originality/value</jats:title><jats:p>The paper makes a contribution to the limited empirical research into accounting in NGOs in developing countries and to grounded theory, accounting research. The principal finding, that in the NGOs studied the primary purpose of accounting was its symbolic use in navigating legitimacy and that it has a minimal role to play in internal decision making, is an important finding for practice as well as for understanding and knowledge. Finally, the paper sheds light on accountability in NGOs by narrating how the phenomenon is constructed and perceived by organisations and stakeholders. Future research should extend our understanding of these phenomena across a broader range of NGOs to incorporate differences in geographical location, religious affiliation and also include Northern donor organisations.</jats:p></jats:sec> |
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| spelling | Goddard, Andrew Juma Assad, Mussa 0951-3574 Emerald Economics, Econometrics and Finance (miscellaneous) Accounting http://dx.doi.org/10.1108/09513570610670343 <jats:sec><jats:title content-type="abstract-heading">Purpose</jats:title><jats:p>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 institutions in world affairs but accounting research has not developed significant interest in their operations.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-heading">Design/methodology/approach</jats:title><jats:p>The research executes a grounded theory strategy as the principal methodology for the inquiry. Fieldwork was undertaken in three Tanzanian NGOs.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-heading">Findings</jats:title><jats:p>The research established the importance of accounting in the process of navigating organisational legitimacy. This was achieved due to its important role in symbolising organisational competence. Two principal strategies were employed by organisations in navigating legitimacy – building credibility and bargaining for change.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-heading">Originality/value</jats:title><jats:p>The paper makes a contribution to the limited empirical research into accounting in NGOs in developing countries and to grounded theory, accounting research. The principal finding, that in the NGOs studied the primary purpose of accounting was its symbolic use in navigating legitimacy and that it has a minimal role to play in internal decision making, is an important finding for practice as well as for understanding and knowledge. Finally, the paper sheds light on accountability in NGOs by narrating how the phenomenon is constructed and perceived by organisations and stakeholders. Future research should extend our understanding of these phenomena across a broader range of NGOs to incorporate differences in geographical location, religious affiliation and also include Northern donor organisations.</jats:p></jats:sec> Accounting and navigating legitimacy in Tanzanian NGOs Accounting, Auditing & Accountability Journal |
| spellingShingle | Goddard, Andrew, Juma Assad, Mussa, Accounting, Auditing & Accountability Journal, Accounting and navigating legitimacy in Tanzanian NGOs, Economics, Econometrics and Finance (miscellaneous), Accounting |
| title | Accounting and navigating legitimacy in Tanzanian NGOs |
| title_full | Accounting and navigating legitimacy in Tanzanian NGOs |
| title_fullStr | Accounting and navigating legitimacy in Tanzanian NGOs |
| title_full_unstemmed | Accounting and navigating legitimacy in Tanzanian NGOs |
| title_short | Accounting and navigating legitimacy in Tanzanian NGOs |
| title_sort | accounting and navigating legitimacy in tanzanian ngos |
| title_unstemmed | Accounting and navigating legitimacy in Tanzanian NGOs |
| topic | Economics, Econometrics and Finance (miscellaneous), Accounting |
| url | http://dx.doi.org/10.1108/09513570610670343 |