@article{af331caa6f3846c9a2db8b78df080e6b,
title = "NGOs, public accountability, and critical accounting education: Making data speak",
abstract = "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 {\textquotedblleft}repair{\textquotedblright} the weak information link in the accountability mechanism of local governments.",
keywords = "Critical accounting education, NGO accountability, Open government, Public accountability, Surrogate accountability, Transparency, 22/1 OA procedure",
author = "Silvia Pazzi and Ekaterina Svetlova",
note = "Funding Information: We wish to thank the College of Social Sciences, Arts and Humanities Research Development Fund, University of Leicester for providing seed funding for our feasibility study {\textquotedblleft}Shaping local government financial reporting: starting from the citizens{\textquotedblright} (2017{\textendash}18). Earlier versions of the paper benefitted from the comments by participants at the New Public Sector Seminar (University of Edinburgh, 8{\textendash}9 November 2018), Research Day on Critical Perspectives on NGO Governance and Accountability (University of Sheffield, 1 May 2019), the Conference: Charities, nonprofits and NGOs: (re)building trust and legitimacy (Queen{\textquoteright}s University Belfast, 3{\textendash}4 September 2019), and RASA internal seminars (Research in Accounting, Society, and Accountability, University of Leicester). The authors are also indebted to Amanze Ejiogu, Jennifer Rubeinstein, the Editors of the Special Issue, and the anonymous reviewers for their insightful revisions and comments. Finally, we are especially grateful to all interviewees that have made this study possible. Funding Information: We wish to thank the College of Social Sciences, Arts and Humanities Research Development Fund, University of Leicester for providing seed funding for our feasibility study ?Shaping local government financial reporting: starting from the citizens? (2017?18). Earlier versions of the paper benefitted from the comments by participants at the New Public Sector Seminar (University of Edinburgh, 8?9 November 2018), Research Day on Critical Perspectives on NGO Governance and Accountability (University of Sheffield, 1 May 2019), the Conference: Charities, nonprofits and NGOs: (re)building trust and legitimacy (Queen's University Belfast, 3?4 September 2019), and RASA internal seminars (Research in Accounting, Society, and Accountability, University of Leicester). The authors are also indebted to Amanze Ejiogu, Jennifer Rubeinstein, the Editors of the Special Issue, and the anonymous reviewers for their insightful revisions and comments. Finally, we are especially grateful to all interviewees that have made this study possible. Funding Information: Finally, the emancipatory potential of accounting education can be realised only when the civil society and the public sector co-operate and recognise the potential of open data and dialogical (transformative) forms of education. Indeed, the OpenAccount platform would not have been possible without public funding from the region and the European Union. In addition, the success of the seminar in Bologna was due to the collective effort of a diverse range of actors. This experience might inspire other public sector organisations, in Italy and other countries. Publisher Copyright: {\textcopyright} 2021 Elsevier Ltd",
year = "2023",
month = may,
day = "1",
doi = "10.1016/j.cpa.2021.102362",
language = "English",
volume = "92",
journal = "Critical perspectives on accounting",
issn = "1045-2354",
publisher = "Academic Press",
}
SDG 16 Peace, Justice and Strong Institutions