孟加拉国非政府组织年度报告中的问责制与合法性

IF 3.2 Q1 BUSINESS, FINANCE Journal of Accounting in Emerging Economies Pub Date : 2024-04-09 DOI:10.1108/jaee-01-2023-0015
Md. Saiful Alam, Dewan Mahboob Hossain
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引用次数: 0

摘要

目的 本研究的目的是调查在孟加拉国非政府组织(NGO)的年度报告中可以观察到哪些 不同的问责做法。为实现这一目标,我们对孟加拉国 24 家主要非政府组织的年度报告进行了内容分 析。然后通过 Dhanani 和 Connolly(2012 年)的非营利问责框架对数据进行分析。研究结果发现,在孟加拉国运作的非政府组织通过年度报告履行了所有四种类型的问责,即战略问责、信托问责、财务问责和程序问责(Dhanani 和 Connolly,2012 年)。研究结果进一步表明,履行这些责任有助于非政府组织的合法化进程。此外,我们还发现,尽管非政府组织在披露其责任信息时广泛使用自我表扬的褒义词,但它们同时兼顾了主要利益相关者和次要利益相关者的需求。此外,我们还对非政府组织在年度报告等公开披露信息中体现出的问责制与合法性之间联系的有限研究做出了贡献。
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Accountability and legitimacy in the annual reports of Bangladeshi NGOs

Purpose

The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in Bangladesh. The study further aims to understand whether such accountability disclosures support NGO legitimacy in Bangladesh and if so, in what form.

Design/methodology/approach

To fulfil this objective, a content analysis was conducted on the annual reports of 24 selected leading NGOs operating in Bangladesh. The data were then analysed through the not-for-profit accountability framework of Dhanani and Connolly (2012). Theoretical constructs of legitimacy were further mobilised to corroborate the evidence.

Findings

It was found that NGOs operating in Bangladesh discharged all four types of accountability, i.e., strategic, fiduciary, financial and procedural (Dhanani and Connolly, 2012) through annual reports. The findings further suggested that carrying out these accountabilities supported the legitimation process of NGOs. Moreover, we found that NGOs took care of the needs of both primary and secondary stakeholders although they widely used self-laudatory positively charged words to disclose information about their accountabilities.

Originality/value

The study contributes to the limited accounting research on the public disclosures of NGOs and not-for-profit firms particularly in emerging economy settings. Also, we contribute to the limited research on the accountability-legitimacy link of NGOs evident in public disclosures like annual reports.

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来源期刊
CiteScore
5.80
自引率
13.00%
发文量
38
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