NGOs, public accountability, and critical accounting education: Making data speak

TY - JOUR

T1 - NGOs, public accountability, and critical accounting education

T2 - Making data speak

AU - Pazzi, Silvia

AU - Svetlova, Ekaterina

PY - 2023/5/1

Y1 - 2023/5/1

N2 - 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.

AB - 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.

KW - Critical accounting education

KW - NGO accountability

KW - Open government

KW - Public accountability

KW - Surrogate accountability

KW - Transparency

UR - http://www.scopus.com/inward/record.url?scp=85115141295&partnerID=8YFLogxK

U2 - 10.1016/j.cpa.2021.102362

DO - 10.1016/j.cpa.2021.102362

M3 - Article

AN - SCOPUS:85115141295

SN - 1045-2354

VL - 92

JO - Critical Perspectives on Accounting

JF - Critical Perspectives on Accounting

M1 - 102362

ER -