Department of Accounting
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Browsing Department of Accounting by Author "Goddard, Andrew"
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Item Accounting and navigating legitimacy in NGO's(2005) Assad, Mussa Juma; Goddard, AndrewItem Accounting and navigating legitimacy in Tanzanian NGOs(Emerald Group Publishing Limited, 2004) Goddard, Andrew; Assad, Mussa JumaThis paper investigates the phenomenon of accounting in non-governmental organisations (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important institutions in world affairs but accounting research has not developed significant interest in their operations. Premised on an interpretive theoretical orientation this research executes a grounded theory strategy as the principal line of inquiry (Strauss and Corbin, 1990; 1998). Fieldwork was undertaken in three Tanzanian NGOs. The research established the importance of accounting in the process of avigating organisational legitimacy. This was achieved due to its important role in symbolising organisational competence. When accounting was perceived to be adequate, organisational legitimacy was enhanced. Two principal strategies were employed by organisations in navigating legitimacy - building credibility and bargaining for change. Although accounting emerged as predominant in the process of navigating legitimacy, its importance was symbolic rather than functional. Indeed accounting had little relevance to the internal management of the organisations.Item Accounting Practices in Tanzanian Local Government Authorities: Towards a Grounded Theory of Manipulating Legitimacy(Emerald Group Publishing Limited, 2015) Goddard, Andrew; Mzenzi, Siasa IPurpose-This paper examines accounting practices and legitimacy in Tanzanian Local Government Authorities (LGAs). Methodology/approach-It uses data from multiple sources, including interviews, observations and documents, to provide theoretical and practical understanding on how accounting has been practiced and the conditions which sustain its undertaking. It applies a grounded theory method to develop a theory systematically from the raw data. Findings-The principal research findings from the data concern the central phenomenon of ‘manipulating legitimacy’. This involved the purposeful and deliberate use of accounting techniques to influence and control (and sometimes even to falsify) the perceived reasonableness of the Councils’ operations. The paper revealed that the effective operations of the Tanzanian LGAs were highly constrained by their context. This had forced the LGAs’ officials to use important accounting practices such as budgeting, financial reporting, auditing and performance measurement, to manipulate the organisational legitimacy, a process which ensured the availability of resources to both LGAs and the individual officials. Research limitations/implications-The main limitation of the research is that the data was collected from a limited number of local authorities in just one developing country. It is hoped that future research in other developing countries will be undertaken to broaden and deepen our understanding.Item Stakeholder salience and accounting practices in Tanzanian NGOs(Emerald Group Publishing Limited, 2010) Assad, Mussa Juma; Goddard, AndrewThis paper uses stakeholder theory to explore the nature and behaviour of different stakeholders in NGOs. The paper also explores the use of a stakeholder analysis to understand accounting practices within these organisations. Empirical literature on non governmental organisations is sparse within accounting and management disciplines. The paper presents an analysis of the interactions between organisational actors and stakeholders in two case studies. It gives an account of events and analyses the implications of stakeholder salience on accounting practices and processes in the organisations. A substantial literature exists which addresses the question 'who are stakeholders?' and a number of typologies have been suggested. However, the empirical descriptive component of stakeholder theory, that is the description and explanation of 'to what’ and ‘how' managers pay attention in stakeholder interactions (Jones, 1995; Donaldson and Preston, 1995; Mitchell et al., 1997; Frooman, 1999) has not received much attention. This paper is a contribution to that research.Item The two publics and institutional theory – A study of public sector accounting in Tanzania(Elsevier, 2016) Goddard, Andrew; Assad, Mussa Juma; Mzenzi, Siasa I; Malagila, John; Mkasiwa, Tausi AThis paper summarises, and attempts to theorise, the findings of a series of research projects investigating accounting practices across the public sector in Tanzania. Data was collected principally by interviewing participants in central and local government and in a number of NGO’s. Analysis was undertaken using grounded theory methods, alongside a theoretical framework. This framework comprised the work of the post-colonial theorist Ekeh (1975, 1992, 1994a, 1994b) and the concepts of legitimacy, loose coupling and isomorphism from institutional theory. Legitimacy and loose coupling were central concerns in all the institutions and played a significant role in understanding their accounting practices. However, there were significant differences between the settings’ responses. These can be partly explained as responses to different isomorphistic pressures. Differences between institutions can be further explained using Ekeh’s concepts of the primordial and the civic publics. Gaming and corruption were evident in central government, associated more with the civic public. Accountability and a sense of moral responsibility appeared to be stronger in NGOs, which were more closely associated with the primordial public. In contrast to the central government, which was associated more with the civic public, accounting was extremely problematic resulting in many dysfunctional practices. However gaming and corruption were most evident in local government where participants were subject to a conflict between the two publics’ moralities.Item The two publics and institutional theory–A study of public sector accounting in Tanzania(Elsevier, 2015-03-09) Goddard, Andrew; Assad, Mussa Juma; Issa, Siasa; Malagila, John; Mkasiwa, Tausi A .This paper summarises, and attempts to theorise, the findings of a series of research projects investigating accounting practices across the public sector in Tanzania. Data was collected principally by interviewing participants in central and local government and in a number of NGO's. Analysis was undertaken using grounded theory methods, alongside a theoretical framework. This framework comprised the work of the post-colonial theorist 0170, 0175 and 0180 and the concepts of legitimacy, loose coupling and isomorphism from institutional theory. Legitimacy and loose coupling were central concerns in all the institutions and played a significant role in understanding their accounting practices. However, there were significant differences between the settings’ responses. These can be partly explained as responses to different isomorphistic pressures. Differences between institutions can be further explained using Ekeh's concepts of the primordial and the civic publics. Gaming and corruption were evident in central government, associated more with the civic public. Accountability and a sense of moral responsibility appeared to be stronger in NGOs, which were more closely associated with the primordial public. In contrast to the central government, which was associated more with the civic public, accounting was extremely problematic resulting in many dysfunctional practices. However gaming and corruption were most evident in local government where participants were subject to a conflict between the two publics’ moralities.