Access the full text.
Sign up today, get DeepDyve free for 14 days.
Brendan O’Dwyer, Jeffrey Unerman (2007)
From functional to social accountability: Transforming the accountability relationship between funders and non-governmental development organisationsAccounting, Auditing & Accountability Journal, 20
D. Taylor, M. Tharapos, S. Sidaway (2014)
Downward accountability for a natural disaster recovery effort: Evidence and issues from Australia's Black SaturdayCritical Perspectives on Accounting, 25
H. Heijden (2013)
Small is beautiful? Financial efficiency of small fundraising charitiesBritish Accounting Review, 45
Virginia Braun, Victoria Clarke
Please Scroll down for Article Qualitative Research in Psychology Using Thematic Analysis in Psychology
M. Thompson (2008)
Organising and Disorganising. A Dynamic and Non-Linear Theory of Institutional Emergence and Its Implication
John Roberts (1991)
The possibilities of accountabilityAccounting Organizations and Society, 16
A. Smith (1993)
A community transformed: the manor and Liberty of Havering, 1500–1620. By M. K. McIntosh. Cambridge: Cambridge University Press, 1991. Pp. xviii + 489. £50.The Historical Journal, 36
C. Baker (2014)
Breakdowns of accountability in the face of natural disasters: The case of Hurricane KatrinaCritical Perspectives on Accounting, 25
Brendan O’Dwyer, Jeffrey Unerman (2010)
Enhancing the role of accountability in promoting the rights of beneficiaries of development NGOsAccounting and Business Research, 40
A. Lai, G. Leoni, R. Stacchezzini (2014)
The socializing effects of accounting in flood recoveryCritical Perspectives on Accounting, 25
A. Sinclair (1995)
The chameleon of accountability: Forms and discoursesAccounting Organizations and Society, 20
(2005)
Qualitative research methods for evaluating computer infomation systems
D. Knight, P. Samuels (2007)
Examples of Recent Floods in EuropeJournal of disaster research, 2
Noel Hyndman, D. Mcconville (2018)
Making Charity Effectiveness Transparent: Building a Stakeholder‐Focussed Framework of ReportingCorporate Finance: Governance
Cherrie Yang, D. Northcott (2017)
Unveiling the role of identity accountability in shaping charity outcome measurement practicesBritish Accounting Review, 50
(n.d.)
Ghana’s disaster profile
Catherine Corrigall-Brown, Rima Wilkes (2012)
Picturing ProtestAmerican Behavioral Scientist, 56
Teri Shearer (2002)
Ethics and accountability: from the for-itself to the for-the-otherAccounting Organizations and Society, 27
Cletus Agyenim-Boateng, A. Stafford, Pamela Stapleton (2017)
The role of structure in manipulating PPP accountabilityAccounting, Auditing & Accountability Journal, 30
Jeffrey Unerman, Brendan O’Dwyer (2011)
Theorising Accountability for NGO AdvocacyERN: Politics & Influence (Topic)
John Warren (2007)
Restoring Responsibility and Accountability in Disaster ReliefWilliam and Mary Environmental Law and Policy Review, 31
R. Mulgan (2000)
'Accountability': an ever-expanding concept?Public Administration, 78
American Sociological Review, 23
K. Davis (1973)
The Case for and Against Business Assumption of Social ResponsibilitiesAcademy of Management Journal, 16
J. Labadie (2008)
Auditing of post‐disaster recovery and reconstruction activitiesDisaster Prevention and Management, 17
Gloria Agyemang, Brendan O’Dwyer, Jeffrey Unerman, M. Awumbila (2017)
Seeking “conversations for accountability”: Mediating the impact of non-governmental organization (NGO) upward accountability processesAccounting, Auditing & Accountability Journal, 30
(2012)
National relief and recontruction management plan
Ronald Mitchell, Bradley Agle, D. Wood (1997)
Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really CountsAcademy of Management Review, 22
C. Sørensen (2000)
Principles supporting qualitative research
Ken Black (1994)
Business Statistics: Contemporary Decision Making
Fei He, J. Zhuang (2016)
Balancing pre-disaster preparedness and post-disaster reliefEur. J. Oper. Res., 252
S. Walker (2014)
Drought, resettlement and accountingCritical Perspectives on Accounting, 25
A. Najam (1996)
NGO Accountability: A Conceptual FrameworkDevelopment Policy Review, 14
A. Sayer (2011)
Why Things Matter to People: Social Science, Values and Ethical Life
Qualitative Research in Psychology, 3
ej (1965)
Amitai Etzioni, Modern Organizations, Prentice-Hall, Englewood Cliffs, N. J., 1964, 120 s.Ledelse and Erhvervsøkonomi, 29
Brendan O’Dwyer, Jeffrey Unerman (2008)
The paradox of greater NGO accountability: A case study of Amnesty IrelandAccounting Organizations and Society, 33
John Roberts (2001)
Trust and Control in Anglo-American Systems of Corporate Governance: The Individualizing and Socializing Effects of Processes of AccountabilityHuman Relations, 54
John Roberts, R. Scapens (1985)
Accounting systems and systems of accountability — understanding accounting practices in their organisational contextsAccounting Organizations and Society, 10
Jeffrey Unerman, Brendan O’Dwyer (2010)
Ngo Accountability And Sustainability Issues In The Changing Global EnvironmentPublic Management Review, 12
D. Alexander (2006)
Symbolic and practical interpretations of the Hurricane Katrina disaster in New Orleans
T. Jones, D. Dugdale (2001)
THE CONCEPT OF AN ACCOUNTING REGIMECritical Perspectives on Accounting, 12
H. Becker (1958)
Problems of Inference and Proof in Participant ObservationsAmerican Sociological Review, 23
G. Brown (n.d.)
Four key goals of accounting systems
H. Srinivas (2015)
Disater management: a role for the private sector
Massimo Sargiacomo (2014)
Accounting for Natural Disasters & Humanitarian InterventionsCritical Perspectives on Accounting, 25
Massimo Sargiacomo, L. Ianni, J. Everett (2014)
Accounting for suffering: Calculative practices in the field of disaster reliefCritical Perspectives on Accounting, 25
D. Owen (1995)
Accounting and Accountability
Alnoor Ebrahim (2009)
Placing the Normative Logics of Accountability in “Thick” PerspectiveAmerican Behavioral Scientist, 52
R. Atkinson, J. Flint, John
Accessing Hidden and Hard-to-Reach Populations: Snowball Research Strategies
M. Miles, A. Huberman (1994)
Qualitative Data Analysis: An Expanded Sourcebook
J. McKernan (2012)
Accountability as aporia, testimony, and giftCritical Perspectives on Accounting, 23
M. Hamza (2015)
World disasters report
Brendan O’Dwyer, R. Boomsma (2015)
The co-construction of NGO accountability: Aligning imposed and felt accountability in NGO-funder accountability relationshipsAccounting, Auditing & Accountability Journal, 28
R. Freeman (2010)
Strategic Management: A Stakeholder Approach
C. Medlin (2007)
Case Study Research
Matthew Hall (2014)
Evaluation Logics in the Third SectorVOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 25
J. McKernan, K. Mcphail (2012)
Accountability and AccounterabilityCritical Perspectives on Accounting, 23
Cherrie Yang, D. Northcott, R. Sinclair (2017)
The accountability information needs of key charity fundersPublic Money & Management, 37
Alnoor Ebrahim (2003)
Accountability In Practice: Mechanisms for NGOsWorld Development, 31
Winston Tellis (1997)
APPLICATION OF A CASE STUDY METHODOLOGYThe Qualitative Report, 3
M. Verweij, M. Douglas, R. Ellis, C. Engel, F. Hendriks, S. Lohmann, S. Ney, S. Rayner, M. Thompson (2006)
Clumsy Solutions for a Complex WorldNatural Language Engineering
J. Everett, D. Neu, A. Rahaman (2007)
Accounting and the global fight against corruptionAccounting Organizations and Society, 32
John Hasnas (1998)
The Normative Theories of Business Ethics: A Guide for the PerplexedBusiness Ethics Quarterly, 8
(2015)
Flood disaster profile of Ghana since 1968
The purpose of this paper is to investigate disaster accountability process, and it seeks to advocate for involvement of victims as salient stakeholders in the accountability process.Design/methodology/approachThe authors adopt a case study of the 3rd June, 2015 flood disaster and fire that occurred in Accra, Ghana and draw mainly on interviews, as well as observations and a review of publicly available documents.FindingsSeveral actors are involved in disaster management in Ghana. These actors play several roles as part of the disaster management process. Coordination is observed among some governmental actors. However, there is a little collaboration among these actors. There are, therefore, no clear accountability relationships between the actors. Moreover, the forms of accountability process are largely upward and internal. So, although we find the victims as salient stakeholders, their perspectives are not prioritised as part of the accountability process.Research limitations/implicationsAs a result of less engagement with victims in the accountability process, a central accountability concern, outcomes, namely, benefits for victims in terms of changes in their knowledge, status, attitudes, values, skills, behaviours or conditions were not promoted. Downward accountability should be encouraged to promote better outcomes.Originality/valueAlthough some studies on accounting for disasters have been undertaken, there is none in our local context, and also this study has been able to uncover under-representation of victims in the accountability process using adaptive accountability lens.
Journal of Accounting in Emerging Economies – Emerald Publishing
Published: Aug 2, 2019
Keywords: Responsibility; Victims; Adaptive accountability; Disaster accounting; Felt accountability; Identity accountability
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.