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Institutional agents missing in action?: Management accounting at non-governmental organisations

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  • Clerkin, Brendan
  • Quinn, Martin

Abstract

The objective of this paper is to establish the management accounting role of finance managers at international development non-governmental organisations and their role as institutional agents. Through empirical evidence from three case organisations, the management accounting role of finance managers is shown as primarily reporting on spending of specific donor grants, rather than providing insights which could help maximise the overall social impact of their organisation. This dynamic potentially limits the social impact of accounting in such organisations, and potentially in the wider sector. The findings suggest finance managers, by focusing on donor-compliance, do not act as ‘definers’ of institutional elements of management accounting.

Suggested Citation

  • Clerkin, Brendan & Quinn, Martin, 2021. "Institutional agents missing in action?: Management accounting at non-governmental organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    • Handle: RePEc:eee:crpeac:v:80:y:2021:i:c:s1045235420301246
    DOI: 10.1016/j.cpa.2020.102276
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    Cited by:

    1. Clerkin, Brendan & Quinn, Martin & Connolly, Ciaran, 2024. "Decoupled accounting in a non-profit context: An explanation for stable management accounting?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    2. Roger L. Burritt & Stefan Schaltegger & Katherine Leanne Christ, 2023. "Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective," Australian Accounting Review, CPA Australia, vol. 33(4), pages 336-351, December.

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