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.
Bibliographical noteFunding Information:
The paper has benefited from the views of anonymous reviewers. We are also grateful to the three organisations and the people who contributed to this research.
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- Institutional Agent
- Management Accounting
- Non-Governmental Organisation (NGO)
- Social Impact
ASJC Scopus subject areas
- Sociology and Political Science
- Information Systems and Management