Accountability and legitimacy of non-profit organisations: Challenging the current status quo and identifying avenues for future research

被引:17
作者
Yasmin, Sofia [1 ]
Ghafran, Chaudhry [2 ]
机构
[1] Univ Manchester, Alliance Manchester Business Sch, Booth St West, Manchester M15 6PB, Lancs, England
[2] Univ Durham, Sch Business, Durham, England
关键词
accountability; charity; legitimacy; non-profit; review; UK CHARITIES; FINANCIAL ACCOUNTABILITY; ACCOUNTING RESEARCH; INFORMATION NEEDS; GOVERNANCE; SECTOR; IMPACT; TRANSPARENCY; TRUST; NGO;
D O I
10.1111/faam.12280
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Issues of accountability, legitimacy and trust have remained at the forefront of debate surrounding non-profit organisations and their activities. The purpose of this study is to review the literature on non-profit accountability from the lens of organisational legitimacy. Specifically, we ask what we can learn from the literature on non-profit organisation (NPO) accountability and consider what further work needs to be done to strengthen NPO legitimacy. We attempt to go beyond mere gap-spotting and seek to challenge the current status quo within this body of literature.
引用
收藏
页码:399 / 418
页数:20
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