caa a22 4500 605485852 CHVBK 20210128100443.0 cr unu---uuuuu 210128e20150701xx s 000 0 eng 10.1007/s10551-014-2172-1 doi (NATIONALLICENCE)springer-10.1007/s10551-014-2172-1 Non-governmental Organizational Accountability: Talking the Talk and Walking the Walk? [Elektronische Daten] [Alpa Dhanani, Ciaran Connolly] Concern for NGO accountability has been intensified in recent years, following the growth in the size of NGOs and their power to influence global politics and curb the excesses of globalization. Questions have been raised about where the sector embraces the same standards of accountability that it demands from government and business. The objective of this paper is to examine one aspect of NGO accountability, its discharge through annual reporting. Using Habermas' (1984; 1987) theory of communicative action, and specifically its validity claims, the research investigates whether NGOs use their annual reporting process to account to the host societies in which they operate or steer stakeholder actions toward their own self-interests. The results of the study indicate that efforts by organizations to account are characterized by communicative action through the provision of truthful disclosures, generally appropriate to the discharge of accountability and in a manner intended to improve their understandability. At the same time, however, some organizations exhibit strategically oriented behaviors in which the disclosure content is guided by the opportunity to present organizations in a particular light and there appears a lack of rhetor authenticity. The latter findings cast doubt on the ethical inspiration of NGOs and the values they demand from business communities, and questions arise as to why such practices exist and what lessons can be learnt from them. Springer Science+Business Media Dordrecht, 2014 Accountability nationallicence Habermas nationallicence Non-governmental organizations nationallicence Annual reporting nationallicence Theory of communicative action nationallicence CSR : Corporate social responsibility nationallicence GAP : Global Accountability Project nationallicence GRI : Global Reporting Initiative nationallicence NFP : Not-for-profit nationallicence NGO : Non-governmental organization nationallicence SORP : Statement of Recommended Practice nationallicence SIR : Summary Information Return nationallicence TCA : Theory of communicative action nationallicence UK : United Kingdom nationallicence Dhanani Alpa Cardiff Business School, Cardiff University, Colum Drive, CF10 3EU, Cardiff, UK aut Connolly Ciaran Queen's University Belfast, Belfast, UK aut Journal of Business Ethics Springer Netherlands 129/3(2015-07-01), 613-637 0167-4544 129:3<613 2015 129 10551 https://doi.org/10.1007/s10551-014-2172-1 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-014-2172-1 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Dhanani Alpa Cardiff Business School, Cardiff University, Colum Drive, CF10 3EU, Cardiff, UK aut NATIONALLICENCE 700 1- Connolly Ciaran Queen's University Belfast, Belfast, UK aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 129/3(2015-07-01), 613-637 0167-4544 129:3<613 2015 129 10551