Discourses on social inequality in the NGO annual reports of Bangladesh: an analysis from the impression management perspective

IF 2.3 Q2 BUSINESS, FINANCE
Dewan Mahboob Hossain, Md. Saiful Alam
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引用次数: 0

Abstract

PurposeThe main objective of this article is to explore the discourses on social inequality in the annual reports of Bangladeshi NGOs.Design/methodology/approachTo fulfil this objective, a discourse analysis was conducted on the latest annual reports of ten renowned NGOs in Bangladesh. The findings were interpreted from the impression management perspective.FindingsIt was found that the NGOs of Bangladesh are highlighting several social inequality issues such as poverty, gender inequality, inequality related to getting healthcare, legal and education facilities, etc. in their annual reports. Several impression management tactics were applied in the narratives of the annual reports. The NGOs portrayed themselves as “problem solvers” who are the saviors of distressed people.Practical implicationsThis study will facilitate improving the understanding of NGO communication. Policymakers will be able to understand the disclosures of NGOs and consider the necessity to provide guidance that may lead to better information dissemination through reports.Originality/valueThis study will contribute to the limited literature on NGO disclosures from the context of developing economies. In the context of NGO, this research is methodologically novel as it applies discourse analysis and interprets the findings through the lens of impression management.
孟加拉国非政府组织年度报告中关于社会不平等的论述:印象管理视角的分析
本文的主要目的是探讨孟加拉国非政府组织年度报告中关于社会不平等的论述。设计/方法/方法为了实现这一目标,对孟加拉国十个著名非政府组织的最新年度报告进行了话语分析。研究结果从印象管理的角度进行了解释。调查结果发现,孟加拉国的非政府组织在其年度报告中强调了一些社会不平等问题,如贫困、性别不平等、与获得保健、法律和教育设施有关的不平等等。在年度报告的叙述中采用了几种印象管理策略。这些非政府组织把自己描绘成“问题解决者”,是痛苦人群的救星。实践意义本研究将有助于增进对非政府组织传播的认识。决策者将能够了解非政府组织的披露情况,并考虑提供指导的必要性,从而通过报告更好地传播信息。原创性/价值本研究将对发展中经济体背景下有关非政府组织信息披露的有限文献做出贡献。在非政府组织的背景下,本研究在方法论上是新颖的,因为它应用了话语分析,并通过印象管理的视角来解释研究结果。
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来源期刊
Asian Review of Accounting
Asian Review of Accounting BUSINESS, FINANCE-
CiteScore
3.20
自引率
25.00%
发文量
32
期刊介绍: Covering various fields of accounting, Asian Review of Accounting publishes research papers, commentary notes, review papers and practitioner oriented articles that address significant international issues as well as those that focus on Asia Pacific in particular.Coverage includes but is not limited to: -Financial accounting -Managerial accounting -Auditing -Taxation -Accounting information systems -Social and environmental accounting -Accounting education Perspectives or viewpoints arising from regional, national or international focus, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among accounting scholars internationally and those in Asia Pacific in particular.
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