Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix

Aghazadeh, Sanaz; Brown, J. Owen; Guichard, Laura; Hoang, Kris

doi:10.1080/09638180.2020.1863243

Cited by 5 publications

(3 citation statements)

References 121 publications

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“…The first step of my meta-synthesis involved the identification of articles with a focus on NGOs published in international accounting journals. Consistent with other literature review studies (Aghazadeh et al , 2022; Alberti et al , 2022; Tank and Farrell, 2022), my search for prior research was restricted to articles published in accounting journals classified as A* or A in the 2019 version of the Australian Business Deans Council’s (ABDC) journal quality index [4]. I placed no limitation on the year of publication in my search for prior literature (Williams et al , 2021).…”

Section: Methodsmentioning

confidence: 99%

“…My analysis of the 57 articles uncovered references to 5 different strategies and 14 [8] different tactics used by NGOs in response to funder accountability pressures (Table 1). The strategies and tactics are further discussed below.…”

Section: Analysing the Responses Of Non-governmental Organisations To...mentioning

confidence: 99%

“…The current literature on this matter is, however, somewhat fragmented [3]. This makes it challenging for scholars to assess whether and how the findings of different studies relate to each other (Aghazadeh et al, 2022;Tank and Farrell, 2022). By conducting a meta-synthesis of the accounting literature, this paper seeks to integrate the findings of prior research on NGO resistance to funder accountability demands, guide future research and extend Power's (1997Power's ( , 2021 work by developing a more nuanced understanding of how organisations respond to external accountability pressures.…”

Section: Introductionmentioning

confidence: 99%

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Coping with audit society pressures: a review of NGO responses to funder accountability demands

Boomsma

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Purpose This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental organisation (NGO) accounting and accountability as a “case study” against which the notion of the audit society is put to the test. Design/methodology/approach A qualitative meta-synthesis of the accounting literature is used to analyse how NGOs have responded to audit society pressures – most notably funder pressures to adopt formalised accountability mechanisms. The different responses of NGOs to funder accountability demands are analysed using Christine Oliver’s (1991) typology of strategic responses to institutional processes. Findings This review of the accounting literature unveils that NGOs can adopt a range of strategic responses to funder accountability pressures that vary from passive conformity to proactive manipulation. The findings confirm that NGOs often perceive acquiescence to funder accountability demands as necessary to ensure organisational survival. Yet, the author also found that NGO resistance to funder accountability pressures is more common than previously assumed. Five dominant forms of “accountability resistances” emerged from the analysis: evading accountability, disguising accountability, shielding accountability, negotiating accountability and shaping accountability. Originality/value By conducting a qualitative meta-synthesis of the accounting literature, the author was able to integrate the findings of prior research on NGO resistance to funder accountability demands, guide future research and extend Michael Power’s (1997) work by developing a more nuanced understanding of how organisations respond to external accountability pressures.

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Section: Methodsmentioning

confidence: 99%

Section: Analysing the Responses Of Non-governmental Organisations To...mentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Coping with audit society pressures: a review of NGO responses to funder accountability demands

Boomsma

2023

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Application of Communication-Persuasion Theory in Destination Marketing in the Post-Pandemic Era

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Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix

Cited by 5 publications

References 121 publications

Coping with audit society pressures: a review of NGO responses to funder accountability demands

Coping with audit society pressures: a review of NGO responses to funder accountability demands

Analyzing the Influence of Social Media Influencer’s Attributes and Content Esthetics on Endorsed Brand Attitude and Brand-Link Click Behavior: The Mediating Role of Brand Content Engagement

Application of Communication-Persuasion Theory in Destination Marketing in the Post-Pandemic Era

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