Accounting and navigating legitimacy in Tanzanian NGOs

Accounting, Auditing and Accountability Journal

Volumn 19, Issue 3, 2006, Pages 377-404

  Goddard, Andrew ^a   Assad, Mussa Juma ^b  

^a UNIVERSITY OF SOUTHAMPTON   (United Kingdom)

^b UNIVERSITY OF DAR ES SALAAM   (Tanzania)

Author keywords

Accounting; Culture; Non governmental organizations; Regulation; Tanzania

Indexed keywords

EID: 33745151483     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513570610670343     Document Type: Article

References (81)

1. Abdul-Rahman, A. and Goddard, A. (1998), "An interpretive inquiry of accounting practices in religious organisations", Financial Accountability and Management, Vol. 14 No. 3, pp. 183-201.
2. Abdul-Rahman, A. and Goddard, A. (2002), "Accounting practices in religious organizations: a grounded theory", Working Paper No. 19-02, University of Southampton, Southampton.
3. Alsop, R. and Farrington, J. (1998), "Nests, nodes and niches: a system for process monitoring, information exchange and decision making for multiple stakeholders", World Development, Vol. 26 No. 2, pp. 249-60.
4. Avina, J. (1993), "The evolutionary life cycle of non-governmental development organisations", Public Administration and Development, Vol. 13 No. 5, pp. 453-74.
5. Bailey, D., Harte, G. and Sugden, R. (2000), "Corporate disclosure and the deregulation of international investment", Accounting, Auditing & Accountability Journal, Vol. 13 No. 2, pp. 197-218.
6. Bamberger, P. and Philips, B. (1991), "Organisational environment and business strategy: paralell versus conflicting influences on human resource strategy in the pharmaceutical industry", Human Resource Management, Summer.
7. Bebbington, A. and Riddle, R. (1995), "New agendas and old problems", in Hulme, D. and Edwards, M. (Eds), Too Close for Comfort? NGOs States and Donors, Macmillan, London.
8. Billis, D. (1989), "A theory of the voluntary sector - implications for policy and practice", Centre for Voluntary Organisation Working Papers, Working Paper 5, Centre for Voluntary Organisation.
9. Bradley, B., Jansen, P. and Silverman, C. (2003), "The non profit sector's $100 billion opportunity", Harvard Business Review, May.
10. Broadbent, J. (1999), "The state of public sector accounting research: the APIRA Conference and some personal reflections", Accounting, Auditing & Accountability Journal, Vol. 12 No. 1, pp. 52-7.
11. Broadbent, J. and Laughlin, R. (1998), "Resisting 'the new public management' - absorption and absorbing groups in schools and GP practices in the UK", Accounting, Auditing & Accountability Journal, Vol. 11 No. 4, pp. 403-35.
12. Burns, J. (2000), "The dynamics of accounting change: inter-play between new practices, routines, institutions, power and politics", Accounting, Auditing & Accountability Journal, Vol. 13 No. 5, pp. 566-96.
13. Charlton, R. and May, R. (1995), "NGOs, politics, projects and probity: a policy implementation perspective", Third World Quarterly, Vol. 16 No. 2, pp. 237-55.
14. CHNGO (1999), Donor Inspection Report, CHNGO.
15. Coopey, J., Keegan, O. and Embler, N. (1998), "Managers innovations and the structuration of organisations", Journal of Management Studies, Vol. 35, pp. 264-84.
16. Cottingham, J. and Hussey, R. (1996), "A grounded theory study of related party transactions", Proceedings of the ICAEW Beneath the Numbers Conference, January, Portsmouth.
17. Covaleski, M.A., Dirsmith, M.A., Heian, J.B. and Samuel, S. (1998), "The calculated and the avowed: techniques of discipline and struggles over identity in big six accounting firms", Admisitrative Science Quarterly, Vol. 43, pp. 293-327.
18. Davie, S. (2000), "Accounting for imperialism: a case of British-imposed indigenous collaboration", Accounting, Auditing & Accountability Journal, Vol. 13 No. 3, pp. 330-59.
19. Dirsmith, M. and Covaleski, M. (1985), "Informal communications, nonformal communications and mentoring in public accounting firms", Accounting, Organizations and Society, Vol. 10 No. 2, pp. 149-69.
20. Ebrahim, A. (2003), "Accountability in practice: mechanisms for NGOs", World Development, Vol. 13 No. 5, pp. 813-29.
21. Edwards, M. (1996), "NGO performance - what breeds success? A study of approaches to work in South Asia", Working Paper No. 14, Save the Children.
22. Edwards, M. and Hulme, D. (1995), "NGO performance and accountability: an introduction and overview", in Edwards, M. and Hulme, D. (Eds), Non-governmental Organisation Performance and Accountability - Beyond the Magic Bullet, Earthscan, London.
23. Farrington, J., Bebbington, A., Wells, K. and Lewis, D. (1993), Reluctant Partners? Non-governmental Organisations, the State and Sustainable Agricultural Development, Routledge, London.
24. Forbes, D. (1998), "Measuring the unmeasurable: empirical studies of nonprofit organisations effectiveness from 1977 to 1997", Nonprofit and Voluntary Sector Quarterly, Vol. 27 No. 2, pp. 83-202.
25. Funnell, W. (1996), "Preserving history in accounting: seeking common ground between 'new' and 'old' accounting history", Accounting, Auditing & Accountability Journal, Vol. 9 No. 4, pp. 38-64.
26. Gallhofer, S., Gibson, K., Haslam, J., McNicholas, P. and Takiari, B. (2000), "Developing environmental accounting: insights from indigenous cultures", Accounting, Auditing & Accountability Journal, Vol. 13 No. 3, pp. 381-409.
27. Gibbins, M., Richardson, A. and Waterhouse, J. (1990), "The management of corporate financial disclosure: opportunism, ritualism, policies and processes", Journal of Accounting Research, Vol. 28 No. 1.
28. Goddard, A.R. (2004), "Budgetary practices and accountability habitus - a grounded theory", Accounting, Auditing & Accountability Journal, Vol. 17 No. 4, pp. 543-77.
29. Gray, R., Walters, D., Bebbington, J. and Thompson, I. (1995), "The greening of an enterprise: an exploration of the (non) role of environmental accounting and environmental accountants in organisational change", Critical Perspectives on Accounting, Vol. 6 No. 3, pp. 211-39.
30. Hammersley, M. and Atkinson, P. (1995), Ethnography: Principles in Practice, Routledge, London.
31. Harris, M. (1988), "On charities and NGOs", in Poulton, R. and Harris, M. (Eds), Putting People First - Voluntary Organisations and Third World Development, Macmillan, London.
32. Hines, T., McBride, K., Fearnley, S. and Brandt, R. (2001), "We're off to see the wizard: an evaluation of directors' and auditors' experiences with The Financial Reporting Review Panel", Accounting, Auditing & Accountability Journal, Vol. 14 No. 1, pp. 53-84.
33. Humphrey, C. and Scapens, R. (1996), "Theories and case studies of organisational accounting practices: limitation or liberation?", Accounting, Auditing & Accountability Journal, Vol. 9 No. 4, pp. 86-106.
34. Hyman, E. and Dearden, K. (1998), "Comprehensive impact assessment systems for NGO microenterprise development programs", World Development, Vol. 26 No. 2, pp. 261-76.
35. Jacobs, K. (2000), "Evaluating accountability: finding a place for the treaty of Waitangi in the New Zealand public sector", Accounting, Auditing & Accountability Journal, Vol. 13 No. 3, pp. 360-80.
36. Jonsson, S. and Gronlund, A. (1988), "Life with a sub-contractor: the new technology and management accounting", Accounting, Organizations and Society, Vol. 13 No. 5, pp. 512-32.
37. KNGO (1998), Annual Report, KNGO.
38. KNGO (1999), Donor Inspection Report, KNGO.
39. KNGO (2000), Six Months Report, January-June, KNGO.
40. Laughlin, R., Broadbent, J. and Willig-Atherton, H. (1994), "Recent financial and administrative changes in GP practices in the UK: initial experiences and effects", Accounting, Auditing & Accountability Journal, Vol. 7 No. 3, pp. 96-124.
41. Leat, D. (1993), Managing across Sectors: Similarities and Differences between For-profit and Voluntary Non-Profit Organisations, VOLPROF City University Business School, London.
42. Lewis, D. (2001), The Management of Non-governmental Organisations: An Introduction, Routledge, London.
43. Locke, K. (2001), Grounded Theory in Management Research, Sage Publications, London.
44. Mayo, E. (1996), Social Auditing for Voluntary Organisations, VOLPROF City University Business School, London.
45. Meyer, J. and Rowan, B. (1977), "Institutionalized organisations: formal structures as myth and ceremony", American Journal of Sociology, Vol. 83 No. 2, pp. 340-63.
46. Meyer, J. and Rowan, B. (1991), "Institutionalized organizations: formal structure as myth and ceremony", in Powell, W. and DiMaggio, P. (Eds), The New Institutionalism in Organizational Analysis, University of Chicago Press, Chicago, IL, pp. 41-62.
47. Myers, J. and Sacks, R. (2003), "Tools, techniques and tightropes: the art of walking and talking private sector management in non-profit organisations", Financial Accountability and Management, Vol. 19 No. 3, pp. 267-306.
48. Naja, A. (1996), "NGO accountability: a conceptual framework", Development Policy Review, Vol. 14, pp. 339-53.
49. Normanton, E. (1971), "Public accountability and audit: a reconnaissance", in Smith, B. and Hague, D. (Eds), The Dilemma of Accountability in Modern Government, Macmillan, London, pp. 311-46.
50. O'Dwyer, B. (2005), "The construction of a social account: a case study in an overseas aid agency", Accounting, Organizations and Society, Vol. 30 No. 3, pp. 279-96.
51. Oliver, C. (1991), "Strategic responses to institutional processes", Academy of Management Review, Vol. 16, pp. 145-79.
52. (The) Oxford English Dictionary (1995), Oxford University Press, Oxford.
53. Parker, L. and Roffey, B. (1997), "Back to the drawing board: revisiting grounded theory and the everyday accountant's and manager's reality", Accounting, Auditing & Accountability Journal, Vol. 10 No. 2, pp. 212-47.
54. Parker, L.D. (2001), "Reactive planning in a Christian bureaucracy", Management Accounting Research, Vol. 12 No. 3, pp. 321-56.
55. Parker, L.D. (2002), "Budgetary incrementalism in a Christian bureaucracy", Management, Accounting Research, Vol. 13 No. 1, pp. 71-100.
56. Powell, W. and DiMaggio, P. (1991), The New Institutionalism in Organizational Analysis, University of Chicago Press, Chicago, IL.
57. Preston, A. (1986), "Interactions and arrangements in the process of informing", Accounting, Organizations and Society, Vol. 11 No. 6, pp. 521-40.
58. Scott, C. (2000), "Accountability in the regulatory state", Journal of Law and Society, Vol. 27 No. 1, pp. 38-60.
59. Scott, W.R. (1998), Organisations: Rational, Natural and Open Systems, 4th ed., Prentice-Hall, Englewood Cliffs, NJ.
60. Scott, W.R. (2001), Institutions and Organisations, 2nd ed., Sage Publications, Thousand Oaks, CA.
61. Simsa, R. (2003), "Fighting heroes, repair-workers or collaborators? Strategies of NPOs and their consequences", Financial Accountability and Management, Vol. 19 No. 3, pp. 225-42.
62. Slagmulder, R. (1997), "Using management control systems to achieve alignment between strategic investment decisions and strategy", Management Accounting Research, Vol. 8 No. 1, pp. 103-39.
63. Smillie, I. (1995), The Alms Bazaar: Altruism under Fire Non-rofit Making Organisations and International Development, Intermediate Technology Publications, London.
64. Strauss, A. (1987), Qualitative Analysis for Social Scientists, Cambridge University Press, Cambridge.
65. Strauss, A. and Corbin, J. (1990), Basics of Qualitative Research - Grounded Theory Procedures and Techniques, Sage Publications, London.
66. Strauss, A. and Corbin, J. (1998), Basics of Qualitative Research - Techniques and Procedures for Developing Grounded Theory, 2nd ed., Sage Publications, London.
67. Strauss, A. and Corbin, J. (1998), "Grounded theory methodology: an overview", in Denzin, N. and Lincoln, Y. (Eds), Strategies of Qualitative Inquiry, Sage Publications, London, pp. 158-83.
68. Suchman, M. (1995), "Managing legitimacy: strategic and institutional approached", Academy of Management Review, Vol. 20 No. 3, pp. 571-610.
69. Tandon, R. (1995), "Board games: governance and accountability in NGOs", in Edwards, M. and Hulme, D. (Eds), Non-governmental Organisation Performance and Accountability - Beyond the Magic Bullet, Earthscan, London.
70. Tower, G. (1993), "A public accountability model of accounting regulation", British Accounting Review, Vol. 25 No. 1, pp. 61-85.
71. Vice President's Office (1999), The National Policy on Non-governmental Organisations, 5th draft, Vice President's Office, Dar es Salaam.
72. Walker, S. and Llewellyn, S. (2000), "Accounting at home: some interdisciplinary perspectives", Accounting, Auditing & Accountability Journal, Vol. 13 No. 4, pp. 425-49.
73. Westerdahl, S. (2001), "Between business and community: as accounting practice", Financial Accountability and Management, Vol. 17 No. 1, pp. 59-72.
74. World Bank (1998), NGOs in Bank-supported Projects: An Operations Evaluation Department Review, World Bank, New York, NY.
75. World Bank (1999), World Bank Annual Review Reports on Cooperation between the World Bank and NGOs, World Bank, New York, NY.
76. Covaleski, M. and Dirsmith, M. (1990), "Dialectic tension, double reflexivity and the everyday accounting researcher: on using qualitative methods", Accounting, Organizations and Society, Vol. 15 No. 6, pp. 543-73.
77. Edwards, M. and Hulme, D. (1996), "Too close for comfort? The impact of official aid on nongovernmental organizations", World Development, Vol. 24 No. 6, pp. 961-73.
78. Lehman, G. (1999), "Disclosing new worlds: a role for social and environmental accounting and auditing", Accounting, Organizations and Society, Vol. 24 No. 3, pp. 217-41.
79. Lennox, C. (2000), "Do companies successfully engage in opinion-shopping? Evidence from the UK", Journal of Accounting and Economics, Vol. 29 No. 3, pp. 321-37.
80. Lipsky, M. and Smith, S. (1989), "Nonprofit organisations, government, and the welfare state", Political Science Quarterly, Vol. 104 No. 4, pp. 625-48.
81. Unerman, J. (2000), "Methodological issues - reflections on quantification in corporate social reporting content analysis", Accounting, Auditing & Accountability Journal, Vol. 13 No. 5, pp. 667-80.