Accounting and Management Practices in the Third Sector in Angola
This study seeks to analyse the relationship between accounting and management practices in organisations of the third sector in a less developed country, taking regional differences into account. Primary data were collected using a survey conducted among the third sector organisations in the provinces of Huíla, Benguela, Huambo and Namibe. The results of the study identify a relationship between the type of organisation and the origin of the resources obtained, the disclosure of financial statements, the use of operational plans and the use of budgets. This exploratory study contributes to the research on accounting and management in the third sector in that it is pioneering in the analysis of simultaneous influence of accounting and management characteristics in the four studied regions of Angola. (original abstract)
- AICEP. (2017). Angola Ficha de Mercado. Retrieved January 26, 2018, from http://portugalglobal.pt/PT/Biblioteca/Paginas/Detalhe.aspx?documentId=c394b4f8-db0b-4d6a-b38c-95ed9a940b5d
- Anheier, H. (2014). Non-Profit Organizations. Theory, Management. Policy. Second Edition, Routledge, London.
- Beck, S. E., & Manuel, K. (2008). Practical research methods for librarians and information professionals. New York, NY: Neal-Schuman.
- Bryson, J. (2018). Strategic Planning. For Public and Non-Profit Organizations. Fifth edition, Wiley, New Jersey.
- Commission on Private Philanthropy and Public Needs. (1975). Giving in America: Toward a Stronger Voluntary Sector. Washington, DC: Commission on Private Philanthropy and Public Needs.
- Cooney, K. (2006). The institutional and technical structuring of non-profit ventures: Case study of a US hybrid organization caught between two fields. Voluntas: International Journal of Voluntary and Non-profit Organisations, 17, 143-161.
- Decree-Law nº 82/01, November, 16. (2001). Approves the General Accounting Plan. Angola.
- Doerfel, M.L., Autoba, Y., & Harris, J.L. (2017). (Un)Obtrusive Control in Emergent Networks: Examining Funding Agencies' Control Over Nonprofit Networks. Nonprofit and Voluntary Sector Quarterly, 46(3), pp. 469-487.
- Edwards, M. & Hulme, D. (2013). NGO Performance and Accountability: Introduction and Overview. In Non-Governmental Organisations. Performance and Accountability. Beyond the Magic Bullet. Edited by Michael Edwards and David Hulme, Routledge, New York.
- Fowler, A. (2013). Assessing NGO Performance. in Performance and Accountability. Beyond the Magic Bullet. Edited by Michael Edwards and David Hulme, Routledge, New York.
- Gariyo, Z. (2013). NGOs in East Africa: A view from bellow. in Performance and Accountability. Beyond the Magic Bullet. Edited by Michael Edwards and David Hulme, Routledge, New York.
- Gray, R., Bebbington, J., & Collison, D. (2006). NGOs, civil society and accountability: Making the people accountable to capital. Accounting, Auditing and Accountability Journal, 19(3), 319-348.
- Habánik, J., Kordoš, M., & Hošták, P. (2016). Competitiveness of Slovak Economy and Regional Development Policies. Journal of International Studies, 9(1), 144-155.
- Instituto Nacional de Estatística de Angola. (2015). Rretrieved February 3, 2018, from http://www.ine.gov.ao/xportal/xmain?xpid=ine
- Karim, M. (2013). NGOs in Bangladesh: Issues of Legitimacy and Accountability. in Non-Governmental Organisations. In Performance and Accountability. Beyond the Magic Bullet. Edited by Michael Edwards and David Hulme, Routledge, New York.
- Keating, E., & Frumkin, P. (2003). Reengineering Nonprofit Financial Accountability: Toward a More Reliable Foundation for Regulation. Public Administration Review, 63 (1), 3-15.
- Kilby, P. (2006). Accountability for Empowerment: Dilemmas Facing Non-Governmental Organizations. World Development, 34(6), 951-963.
- Lee, M. (2004). Public reporting: A neglected aspect of non-profit accountability. Non-profit Management and Leadership, 15(2), 169-185.
- Lewis, D. (2004). On the difficulty of studying civil society: NGOs, state and democracy in Bangladesh. Contributions to Indian Sociology, 38(3), 299-322.
- Lindsay, C., Osborne, S. & Bond, S. (2013). The 'new public governance' and employability services in an era of crisis: challenges for third sector organizations in Scotland. Public Administration, 92(1), 192-207.
- Maier, F., Meyer, M., & Steinbereithner, M. (2014). Nonprofit Organizations Becoming Business-Like: A Systematic Review. Nonprofit and Voluntary Sector Quarterly , 45(1), 64-86.
- McCarthy, J. (2007). The ingredients of financial transparency. Non-profit and Voluntary Sector Quarterly, 36(1), 156-164.
- Meyer, D.F., & Neethling, J.R. (2017). Measurement of the enabling development environment: a comparative study in a developing region. Economics and Sociology, 10(4), 67-82. doi:10.14254/2071-789X.2017/10-4/6
- Milbourne, L. and Cushman, M. (2012). From the third sector to the big society: how changing UK Government policies have eroded third sector trust. Voluntas: International Journal of Voluntary and Non-profit Organisations, 4, 485-508.
- O'Dwyer, B., and Unerman, J. (2008). The paradox of greater NGO accountability: A case study. Accounting, Organizations and Society, 33, 801-824.
- O'Dwyer, B., and Unerman, J. (2010). Enhancing the role of accountability in promoting the rights of beneficiaries of development NGOs. Accounting and Business Research, 40(5), 451-471.
- Parker, L.D. (2007). Financial and external reporting research: The broadening corporate governance challenge. Accounting and Business Research, 37(1), 39-54.
- Plachciak, A., Zielinska, A., & Bilan, Y. (2015). Sustainable development as an utopian paradigm. In Raišiene A.G. (eds.), Drivers for Progress in the Global Society Edition: The 3rd European Interdisciplinary Forum 2015, Bologna: MEDIMOND Publishing Company, pp.169-175.
- Powell, W.W., & Steinberg, R. (Eds.). (2006). The non-profit sector. Research handbook. New Haven and London: Yale University Press, 2nd Edition.
- Salamon, L. M., Anheier, H., List, R., Toepler, S., Sokolowski, S.W., & Associates. (1999). Global Civil Society: Dimensions of the Nonprofit Sector. Baltimore: Center for Civil Society Studies, Institute for Policy Studies.
- Samkin, G., & Schneider, A. (2010). Accountability, narrative reporting and legitimation. Accounting, Auditing & Accountability Journal, 23(2), 256-289.
- Sinclair, R., & Bolt, R. (2013). Third Sector Accounting Standard Setting: Do Third Sector Stakeholders Have Voice?. Voluntas: International Journal of Voluntary and Non-profit Organisations, 24, 760-784.
- Schmitz, H. P., Raggo, P., & Vijfeijken, T. B. (2012). Accountability of transnational NGOs: Aspirations vs. practice. Non-profit and Voluntary Sector Quarterly, 41, 1175-1194.
- Smillie, I., & Hailey, J. (2001). Managing for change: Leadership, strategy and management in Asian NGO. London: Earthscan.
- Taylor, M., & Taylor, A. (2014). Performance measurement in the Third Sector: the development of a stakeholder-focussed research agenda, Production Planning & Control, 25(16), 1370-1385.
- Unerman, J., & O'Dwyer, B. (2010). NGO accountability and sustainability issues in the changing global environment. Public Management Review, 12(4), 475-486.
- Uphoff, N. (2013). Why NGOs are not Third sector? A sectoral analysis with some thoughts on accountability, sustainability an evaluation. In Performance and Accountability. Beyond the Magic Bullet. Edited by Michael Edwards and David Hulme, Routledge, New York.
- Wils, F. (2013). Scaling-up Mainstreaming and Accountability: The challenge for NGOs. In Performance and Accountability. Beyond the Magic Bullet. Edited by Michael Edwards and David Hulme, Routledge, New York.
- World Bank. (2010). Doing Business 2011: Making a Difference for Entrepreneurs - Angola, US.