On Jeffrey Unerman and the Future of NGO Accountability

Q2 Business, Management and Accounting

Social and Environmental Accountability Journal Pub Date : 2021-09-02 DOI:10.1080/0969160X.2021.2003215

R. Boomsma

引用次数: 3

Abstract

ABSTRACT This paper highlights the immense contribution of Professor Jeffrey Unerman to the field of sustainability accounting. It reflects on how he, together with his co-authors, initiated and advanced a research stream on non-governmental organisation (NGO) accounting and accountability. The paper reviews some of Jeffrey’s most influential work and explores three aspects that are of particular relevance to current debates on NGO accountability: accounting for the unintended and unforeseen consequences of NGO activities; impediments and resistance to broader NGO accountability; and striving for enhanced downward accountability. Further, the paper highlights how Jeffrey’s research has inspired other accounting scholars to investigate issues of NGO accountability and offers several directions for future research in this area.

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Jeffrey Unerman与非政府组织问责的未来

摘要本文着重介绍Jeffrey Unerman教授对可持续发展会计领域的巨大贡献。它反映了他是如何与合著者一起发起和推进非政府组织会计和问责制的研究流的。本文回顾了Jeffrey的一些最具影响力的工作，并探讨了与当前关于非政府组织问责制的辩论特别相关的三个方面：解释非政府组织活动的意外和不可预见的后果；阻碍和抵制更广泛的非政府组织问责制；以及努力加强向下的问责制。此外，本文强调了Jeffrey的研究如何激励其他会计学者研究非政府组织问责制问题，并为该领域的未来研究提供了几个方向。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Social and Environmental Accountability Journal Business, Management and Accounting-Accounting

CiteScore

3.90

自引率

0.00%

发文量

期刊介绍： Social and Environmental Accountability Journal (SEAJ) is the official Journal of The Centre for Social and Environmental Accounting Research. It is a predominantly refereed Journal committed to the creation of a new academic literature in the broad field of social, environmental and sustainable development accounting, accountability, reporting and auditing. The Journal provides a forum for a wide range of different forms of academic and academic-related communications whose aim is to balance honesty and scholarly rigour with directness, clarity, policy-relevance and novelty. SEAJ welcomes all contributions that fulfil the criteria of the journal, including empirical papers, review papers and essays, manuscripts reporting or proposing engagement, commentaries and polemics, and reviews of articles or books. A key feature of SEAJ is that papers are shorter than the word length typically anticipated in academic journals in the social sciences. A clearer breakdown of the proposed word length for each type of paper in SEAJ can be found here.