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

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  • Pazzi, Silvia
  • Svetlova, Ekaterina

Abstract

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.

Suggested Citation

  • Pazzi, Silvia & Svetlova, Ekaterina, 2023. "NGOs, public accountability, and critical accounting education: Making data speak," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    • Handle: RePEc:eee:crpeac:v:92:y:2023:i:c:s1045235421000812
    DOI: 10.1016/j.cpa.2021.102362
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