NGOs, public accountability, and critical accounting education: Making data speak
| Autor: | Ekaterina Svetlova, Silvia Pazzi |
|---|---|
| Přispěvatelé: | Financial Engineering, Digital Society Institute |
| Jazyk: | angličtina |
| Rok vydání: | 2021 |
| Předmět: |
Public sector accounting
Open government Information Systems and Management Sociology and Political Science Context (language use) Accounting education Public administration Transparency Transparency (behavior) NGO accountability Public accountability Accounting Political science Accountability Critical accounting education 22/1 OA procedure Finance Surrogate accountability |
| Zdroj: | Critical perspectives on accounting. Academic Press |
| ISSN: | 1045-2354 |
| Popis: | The purpose of the paper is to provide theoretical and empirical insights into NGO accountability in the context of public sector accounting. We present a case study of two advocacy Italian NGOs which act as informational surrogates in the accountability relationship between local governments and the civic public. We extend the concept of surrogate accountability by integrating accounting education as one of its features. Alongside making data accessible, NGOs in our case explain accounting terms and organise educational events. By doing so, they aim to “repair” the weak information link in the accountability mechanism of local governments. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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