Purpose – This study presents an in‐depth investigation of non‐governmental organisations' (NGO) perceptions of CSD (corporate social disclosure) in Ireland. It commences the process of addressing a lacuna in the CSD literature, whereby the perspectives of non‐managerial stakeholders...

Purpose – The purpose of this paper is to set out key issues in the academic study of non‐governmental organisation (NGO) accountability, and to introduce papers appearing in this special issue on NGO accountability. Design/methodology/approach – This is a discussion paper exploring key...

Purpose – The purpose of this paper is to develop a staged theoretical argument regarding whether non‐governmental organisations (NGOs) can be considered responsible and accountable for the direct and indirect consequences, on a wide range of stakeholders, flowing from their advocacy...

Purpose – The purpose of this paper is to analyse the evolving nature of the accountability relationship between a group of Irish non‐governmental development organisations (NGDOs) and their primary governmental funder. Design/methodology/approach – The examination is undertaken in the...

Purpose – The purpose of this paper is to provide a commentary on “Corporate social reporting and reputation risk management”, by Bebbington, Larrinaga‐Gonzales and Moneva, published in Accounting, Auditing & Accountability Journal , Vol. 21 No. 3. Design/methodology/approach – A...

Purpose The purpose of this paper is to ascertain how upward accountability processes can be enabling in, or constraining to, the effective deployment of development aid funding. Design/methodology/approach The paper derives its primary insights from in-depth interviews and focus groups with...

Purpose – The purpose of this paper is to synthesise insights from accounting and accountability research into the rapidly emerging field of integrated reporting and proposes a comprehensive agenda for future research in this area. In so doing, it draws upon insights from other papers in this...

Purpose – The purpose of this paper is to explore the meaning of interdisciplinarity in accounting research and the possible benefits of moving toward a more integrated interdisciplinary approach. It also examines the drawbacks and institutional impediments to such a move....