NGOs, public accountability, and critical accounting education: Making data speak

Silvia Pazzi*, Ekaterina Svetlova

*Corresponding author for this work

Research output: Contribution to journalArticleAcademicpeer-review


The purpose of the paper is to provide theoretical and empirical insights into NGO accountability in the context of public sector accounting. We present a case study of two advocacy Italian NGOs which act as informational surrogates in the accountability relationship between local governments and the civic public. We extend the concept of surrogate accountability by integrating accounting education as one of its features. Alongside making data accessible, NGOs in our case explain accounting terms and organise educational events. By doing so, they aim to “repair” the weak information link in the accountability mechanism of local governments.

Original languageEnglish
Article number102362
JournalCritical perspectives on accounting
Publication statusE-pub ahead of print/First online - 20 Sep 2021


  • Critical accounting education
  • NGO accountability
  • Open government
  • Public accountability
  • Surrogate accountability
  • Transparency


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