#3102. Institutional agents missing in action?: Management accounting at non-governmental organisations

November 2026publication date
Proposal available till 28-05-2025
4 total number of authors per manuscript3510 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Sociology and Political Science;
Finance;
Accounting;
Information Systems and Management;
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Abstract:
The purpose of this article is to establish the role of financial managers in management accounting in international development non-governmental organizations and their role as institutional agents. The results show that financial managers, by focusing on donor compliance, do not act as determinants of the institutional elements of management accounting.
Keywords:
Institutional Agent; Management Accounting; Non-Governmental Organisation (NGO); Social Impact; Uganda

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