Search results

The purpose of this paper is to offer a retrospective and prospective analysis of the themes explored in the 2006 Accounting, Auditing and Accountability Journal special issue on non-governmental organisation (NGO) accountability.

The paper is a reflective review essay.

The paper outlines how a number of themes in the 2006 special issue addressing downward accountability, hierarchical accountability and management control have been subsequently developed in a selection of papers from the accounting literature. The development of these themes leads to several suggestions for future research in NGO accountability.

The paper offers a systematic, original perspective on recent developments in certain areas of the field of NGO accountability.

The purpose of this paper is to ascertain how upward accountability processes can be enabling in, or constraining to, the effective deployment of development aid funding.

The paper derives its primary insights from in-depth interviews and focus groups with non-governmental organization (NGO) fieldworkers working and delivering development aid in Northern Ghana. It analyses inductively the perspectives of fieldworkers to explain their experiences of upward accountability.

The fieldworkers’ perception of upward accountability was mainly one of external control, in response to which they enacted a skilful form of compliance accountability. This perception of control failed to stifle their initiative and intrinsic commitment to beneficiaries. The fieldworkers craved “conversations for accountability”, in which they had a voice in the development of upward accountability metrics, thereby enabling them to fulfil their sense of felt responsibility to beneficiaries. While aspects of “conversations for accountability” were emerging in fieldworker-funder interactions, it was unclear to what extent funders were committed to further advancing them. Overall, the analysis unveils how felt responsibility mediates for, and partly diminishes, the perceived negative impacts on aid effectiveness of upward accountability processes informed by a focus on control.

The authors examine the potential of upward accountability processes using in-depth analyses of the actual experiences of those involved in delivering NGO services at the grassroots level. The authors contribute to emerging work in this vein by enriching the authors’ understanding of local constituencies’ experiences of accountability processes more generally, especially the impact these mechanisms have on NGO operational activities. The authors also unveil the mediating role fieldworkers’ “felt responsibility” to beneficiaries’ plays in moderating the perceived negative impacts on aid effectiveness of upward accountability processes.

The purpose of this paper was (1) to examine the underexplored intersection of sports betting and favorite team loyalty, and (2) to assess differences in gambling behavior among sport bettors by varying levels of team loyalty.

A total of 1,555 National Football League (NFL) bettors and non-betting NFL fans were surveyed to assess media consumption across a mix of team loyalty attitudes and betting behaviors.

Statistically significant differences were found between four types of NFL fans (casual, team loyalty-dominant, betting-dominant and hybrid) as it relates to media consumption in various forms. Most notably, the results suggested symbiosis between the activities.

The symbiosis finding, though preliminary, suggests the activity provides an additional platform for consumers to connect with spectator sport. Furthermore, the act of betting, like participation in fantasy sports, appears to spur consumption of the NFL product generally. The study, however, was limited to NFL fans, did not specify the method for sports betting, nor the intensity of gambling.

Teams should not worry that betting detracts from fan engagement with the team product. Also, leagues and media providers should continue to highlight betting content as participants consume at higher rates than non-participating sports fans.

Team fandom may potentially moderate problem behavior among bettors. The betting results indicate being a loyal team fan lowers one’s gambling spend per month and largest bet compared to non-loyal bettors. However, the hybrid fan showed significantly higher media consumption levels.

Sports fans have more opportunities to interact and engage with their favorite games than ever before. However, consumers have limited amounts of time and money, and this study is one of the first to examine differences in fan interests and behaviors related to sport betting and team loyalty and the resulting viewership and consumption behavior.

The authors sought to examine how nostalgic feelings influenced purchase intentions of sport fans towards branded merchandise. Additionally, the goal was to test the childhood brand nostalgia (CBN) scale to see if it was an effective measure in this context. This was an important early step in understanding the way nostalgia may influence sport fan's merchandise preferences.

Surveys were completed by 601 fans of two professional sport teams in the USA. These consumers were targeted geographically through Amazon Mechanical Turk (MTurk) and half given a modern branded t-shirt and the other half a retro branded t-shirt. To examine brand nostalgia in this context, the CBN measure was evaluated and examined to see its impact on each group, using hierarchical regressions.

The results demonstrated that CBN positively impacted consumers purchase intentions in the retro logoed t-shirt group. However, in the modern logoed t-shirt group, CBN did not significantly influence purchase intentions.

The findings of this study suggest that retro merchandise is working as expected, as it is attractive to those who feel nostalgic about their team. Secondarily, this study's findings suggest it may be vital for marketers to be conscious that their retro materials are connecting to the past.

This study was an early examination of a measure of nostalgia and its impact on purchase intentions in sport. The findings suggested that this CBN instrument may be appropriate in retro marketing research, especially regarding sport merchandise. Further, the findings suggest that nostalgic feelings may be influential toward retro merchandise, but not modern merchandise.

Recently, efforts to fight discriminatory behaviour in many sports and to eliminate racial preferences among fans have intensified. However, uncovering discriminatory preferences may not be easy as they may be deeply rooted and even unconscious. This paper aims to discuss the aforementioned issues.

Unfortunately, professional soccer and fantasy sports participation serves as a vehicle for explicit racial discrimination at a micro-level, but does it translate to the macro-level through fantasy team selection? The current study explored the potential of implicit racial discrimination in Czech participants in the English Premier League.

Discriminatory behaviour in this context is defined by a consumer demonstrating preference for a white player over a non-white player in the fantasy soccer labour market when both players are performing at equal levels. Controlling for additional factors such as nationality and historically dominant team biases and accessing a more homogenous sample, the results confirmed previous research that racial discrimination cannot be found in team selection decisions among fantasy soccer participants in the Czech Republic. The manifestations of racism are still present at Czech stadiums and among Czech athletes. This contradiction is the major finding of this paper.

Previous research found no evidence of racial discrimination among participants controlling for some game factors. However, the study had many limitations including a heterogeneous sample and not controlling for additional factors of participant bias. Given those concerns, the current study analysed line-up decisions of English Premier League participants, but did so with participants solely within the Czech Republic, a more homogenous sample, controlling for additional important factors that could impact racial discrimination among fantasy participants.

The purpose of the study was to explore differences in demographic, self-concept and fan behavior factors that predict sports fans who bet and those who do not in legal and illegal gambling jurisdictions in the United States (US).

Seven hundred and eighty-nine sports fans and bettors from 47 states were surveyed through a partnership with a major media provider in the US. A number of demographic items, theoretically defined factors and fan behaviors were measured, and several two-way MANOVAs with interaction effects were conducted to determine differences between those who gamble and those who do not in legal and illegal jurisdictions.

Statistically significant differences between those who bet and those who do not were found. Bettors look different and come from different backgrounds and locations. Psychographically, they were clearly more narcissistic. They also indicated a higher social identity and self-worth, yet perceived themselves as less worthy members of important social institutions. In general, sports bettors out consumed non-bettors as it relates sports spectatorship. In terms of differences between the groups across legal and illegal states, only a few factors were impacted. Self-worth and personal identity were factors that were found to be different between groups and jurisdictions as well as DFS participation.

The US sports gambling market is expected to grow US$6.5 billion in the next five years, yet very little is known, psychographically, about the US sports bettor. Sports gambling research, especially from a marketing perspective, has primarily been limited to Australia and the United Kingdom. This paper contributes to what we know about sports gambling and the emerging US market. In particular, the results uncovered fundamental trait, demographic and behavioral differences between US sports fans and sports bettors. The findings also provide similar foundational differences and similarities between those who bet in states with legal and illegal gambling.

This paper problematizes TCFD (Task Force on Climate-related Financial Disclosures) reporting in a way that demonstrates areas where academic research can contribute towards realizing the transformative potential of this unique form of sustainability accounting in its early stages of development.

The paper proposes a number of research agendas for impactful interdisciplinary research into new forms of corporate reporting of sustainability risks, opportunities and dependencies.

There are several major challenges that both reporting corporations and investors need to address in realizing the potential of TCFD style risks, opportunities and dependencies reporting. Key among these is developing new practices of climate-related scenario analysis and reporting.

There is potential for many different academic research studies to provide solid evidence in helping improve the practical impact of TCFD style sustainability reporting. These impacts may assist in moving corporate policies and actions towards zero carbon.

This is the first agenda-setting paper that addresses the need for, and opportunities of, academic research into TCFD reporting and its potential to transform corporate accounting and reporting of sustainability.

The purpose of this paper is to set out key issues in the academic study of non‐governmental organisation (NGO) accountability, and to introduce papers appearing in this special issue on NGO accountability.

This is a discussion paper exploring key issues theoretically.

The paper finds that there are many aspects of NGO accountability which should be explored in greater depth in future studies. Several other issues have been examined in the papers in this special issue of Accounting, Auditing & Accountability Journal.

There is a possibility that the issues explored in this paper, and the other papers in this special issue, will lead to a considerable growth in academic studies in this area.

The paper is a contribution to the growing debate on NGO accountability.

The paper sets an agenda for research into NGO accountability.

The purpose of this paper is to develop a staged theoretical argument regarding whether non‐governmental organisations (NGOs) can be considered responsible and accountable for the direct and indirect consequences, on a wide range of stakeholders, flowing from their advocacy activities.

The paper is primarily theoretical and conceptual, developing a structured, conditional and staged model illustrated with empirical examples.

The paper finds depending upon the theoretical arguments accepted at each stage of the model, the advocacy activities of an NGO may be considered to cause a widespread and often unintended negative impact upon the lives of many stakeholders who are either close to, or remote from, the NGO. Also, that depending upon the theoretical position taken regarding the scope of accountability, all entities – including NGOs – may be regarded as responsible and accountable for the impacts which their activities directly and indirectly cause to a broad range of stakeholders.

The model is primarily theoretical, so it can benefit from empirical studies to assess its applicability in practice. It also has the scope to be applied in assessing the responsibility and accountability of a range of other entities for their advocacy – such as businesses, religious bodies, political parties, and academics.

The paper presents a ontribution to the growing debate on NGO accountability.

The paper uses the synthesis of various philosophical positions to develop a conditional, staged model which may be used to establish whether NGOs (and other organisations) can be regarded as having responsibilities and accountabilities for the direct and indirect impacts of their advocacy activities on a broad range of stakeholders.

This paper aims to advance understanding of the disciplinary decision‐making process underpinning the professional ethics machinery employed by professional accounting organisations, using elements of francophone organisational analysis to examine the influence of the key formal organisational components established by the Institute of Chartered Accountants in Ireland (ICAI) to administer its disciplinary decision‐making process up to December 1999.

The paper uses evidence gathered from a series of in‐depth interviews with members of the ICAI disciplinary and investigation committees.

Illuminates the internal tensions and conflicts permeating the disciplinary decision‐making process of the ICAI and the influence key organisational components have on resolving these conflicts through their encouragement of decision making driven by a preferred reasoning or logic of action.

The evidence presented questions the public interest proclamations of the ICAI with respect to its disciplinary procedures pre‐December 1999. It further exposes the tensions between profession protection and society protection motives in the disciplinary decision making of accounting bodies.

This paper represents a first attempt at getting inside the disciplinary decision‐making process of a professional accounting body to examine the process using the voices of process participants.