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Institutional agents missing in action?: Management accounting at non-governmental organisations
عوامل سازمانی غایب؟: حسابداری مدیریت در سازمان های غیر دولتی-2021 The objective of this paper is to establish the management accounting role of finance
managers at international development non-governmental organisations and their role
as institutional agents. Through empirical evidence from three case organisations, the
management accounting role of finance managers is shown as primarily reporting on
spending of specific donor grants, rather than providing insights which could help
maximise the overall social impact of their organisation. This dynamic potentially limits
the social impact of accounting in such organisations, and potentially in the wider
sector. The findings suggest finance managers, by focusing on donor-compliance, do not
act as ‘definers’ of institutional elements of management accounting.
keywords: تاثیر اجتماعی | حسابداری مدیریت | سازمان غیر دولتی (سازمان غیر دولتی) | عامل نهادی | اوگاندا | Social Impact | Management Accounting | Non-Governmental Organisation (NGO) | Institutional Agent | Uganda |
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