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Call for Papers

Call for Papers: Accounting, non-governmental organizations and

civil society

Organizers: Matthew Hall (LSE), David Lewis (LSE) and Brendan

ODwyer (Amsterdam Business School).

A Workshop sponsored by Accounting, Organizations and Society

and Department of Accounting, London School of Economic s and

Political Science

Location: London School of Economics, 7th-8th December 2012

In recent years the non-government/non-profit sector has

expanded in numerous ways, whether through a rise in the

number of organizations, an increased level of economic activity,

or a greater role in welfare provision, humanitarian and development assistance and the formation of public

policy. Despite these developments, little is understood about the practice, meanings and implications of

accounting in this expanding and increasingly more influential sector. Thus, the aim of the workshop is to

promote examination of the role of accounting in the context ofnon-governmental organizations and civil

society. The workshop is interdisciplinary in focus and aims to bring together scholars from a variety of

fields, including accounting, management and organization, development studies, social entrepreneurship,

philanthropy and the non-government and voluntary sectors. Indicat ive themes to be addressed include

but are not limited to:

Performance measurement and evaluationHow have the roles for and conceptions of performance measurement in NGOs and civil societychanged over time, and what factors/events gave rise to those changes? What are the challengesin developing performance measurement and evaluation systems in c ases of ambiguous andoften conflicting goals and the absence of an institutionalised bottomline? What methods andpractices (e.g., social return on investment, logical frameworks, most significant change stories,outcome mapping) are used to evaluate the work, effectiveness and impact of NGOs and whatare their implications?

1.

The role of accounting in NGO accountabilityWhat is the role of accounting in constructing notions of success and failure in NGOs and civilsociety? How does accounting contribute to and become implicated in different conceptions ofaccountability and the use of specific accountaility practices? How does the diversity of

stakeholders (e.g., funders, beneficiaries, governments, the general public, professional staff,volunteers) relate to the tendency of NGOs to over-account in general but under-account tospecific interest groups?

2.

Management accounting/control systems and the management of NGOsWhat is the role of management control systems in changing the perceived importance of, andmanaging the tensions between, civic, social and economic imperatives in NGOs? What are thedeterminants, roles and effects of budgeting, costing, investment appraisal, incentives and othermanagement control systems in NGOs?

3.

External reportingHow have the roles for and conceptions of financial reporting in NGOs and civil society changedover time, and what factors/events gave rise to those changes? Beyond the annual financialreport, what is the role for and effects of the often extensive set of publicly-available materialgenerated by NGOs, such as p rogramme reviews, case studies, supporter newsletters and ad-hocreports? How do NGOs cope with and respond to the often onerous reporting demands from amultitude of donors and supporters? How does the external reporting of NGOs represent andmake visible the contribution and value of different NGO stakeholders?

4.

Diversity and boundaries in NGOs and civil societyHow does the diversity of NGOs (e.g., small vs. large, local vs. national vs. multinational, singlevs. multi-sector, humanitarian vs. development vs. advocacy) affect the role for and imp licationsof accounting? What is the role of accounting in enabling (or constraining) the transformation ofinformal social and volunteer movements into formal organizations (or vice-versa)? How doesaccounting reinforce (or dissolve) the boundaries between private, publi c and civic modes ofoperation and governance in NGOs?

5.

Accountants in NGOs and the role of expertise

What role do accountants and accounting expertise play in NGOs and what is its significance?How are accountants viewed by NGO and civil society actors? What is the role of consultants,NGO experts, think tanks, professional associations, sector bodies, multilateral instit utions (e.g.,World Bank) and governments in promoting particular forms of accounting knowledge andpractice in NGOs and civil society?

6.

Conference papers must be submitted via email by 30th September 2012 to Matthew Hall

(m.r.hall@lse.ac.uk). Authors

will be notified of their acceptance to the workshop by 30th October 2012. A financial contribution towards

conference expenses will be made to authors of accepted papers. Authors of selected papers from the

conference will be invited to submit revised papers for a special issue of Accounting, Organizations and

Society, subject to the normal review processes of the journal.

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