Yates, David; Difrancesco, Rita Maria - In: Accounting, Auditing & Accountability Journal 35 (2021) 1, pp. 85-96
Purpose: We discuss the beneficiary accountability implications that arose due to the COVID-19 pandemic (and resultant social distancing restrictions) for a branch of a religious non-governmental organisation (NGO) based in mainland Spain, whose main beneficiaries are homeless individuals....