Accounting and navigating legitimacy in Tanzanian NGOs

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dc.contributor.authorGoddard, Andrew
dc.contributor.authorAssad, Mussa Juma
dc.date.accessioned2016-07-08T13:15:29Z
dc.date.available2016-07-08T13:15:29Z
dc.date.issued2004
dc.description.abstractThis 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.en_US
dc.identifier.citationAndrew Goddard, Mussa Juma Assad, (2006) "Accounting and navigating legitimacy in Tanzanian NGOs", Accounting, Auditing & Accountability Journal, Vol. 19 Iss: 3, pp.377 - 404en_US
dc.identifier.doihttp://dx.doi.org/10.1108/09513570610670343
dc.identifier.issn0951-3574
dc.identifier.urihttp://hdl.handle.net/20.500.11810/2979
dc.language.isoenen_US
dc.publisherEmerald Group Publishing Limiteden_US
dc.subjectNon‐governmental organizationsen_US
dc.subjectNGOsen_US
dc.subjectAccountingen_US
dc.subjectRegulationen_US
dc.subjectCultureen_US
dc.subjectTanzaniaen_US
dc.titleAccounting and navigating legitimacy in Tanzanian NGOsen_US
dc.typeJournal Article, Peer Revieweden_US
dcterms.descriptionPurpose-The purpose of this paper is to investigate 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. Design/methodology/approach-The research executes a grounded theory strategy as the principal methodology for the inquiry
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