e-journal

Accounting and navigating legitimacy in Tanzanian NGOs

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Purpose – 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.
Design/methodology/approach – The research executes a grounded theory strategy as the
principal methodology for the inquiry. Fieldwork was undertaken in three Tanzanian NGOs.
Findings – 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.
Originality/value – 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.

Keywords Non-governmental organizations, Accounting, Regulation, Culture, Tanzania

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emerald Group., 2006

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 19 No. 3, 2006 pp. 377-404

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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