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Accounting, Accountability, and Governance in Nonprofit Organizations and Government-owned Enterprises

Special issue call for papers from Journal of Public Budgeting, Accounting & Financial Management

Guest Editors

Professor Jarmo Vakkuri, Tampere University, [email protected]
Professor Jan-Erik Johanson, Tampere University, [email protected]
Professor Nancy Chun Feng, Suffolk University, [email protected]
Professor Filippo Giordano, LUMSA Univeristy, [email protected]


Nonprofit organizations and government-owned enterprises are important examples of the contexts where fundamental virtues of economic reasoning, goal setting, and incentive structures need to be combined with the public interest, which involves multiplicity of goals, constituencies, audiences, accountabilities, as well as performances (Ebrahim, Battilana and Mair 2014; Johanson and Vakkuri 2017). The governance in non-profit organizations and government-owned enterprises faces challenges of dealing with such multiplicity. We look for theoretical, empirical or conceptual papers that discuss accounting, accountability and governance problems in non-profit organizations and government-owned enterprises.

Topics for submission

This issue proposes to advance our understanding of accounting, accountability, and governance in nonprofit organizations and government-owned enterprises. Prior research has shown mixed results regarding the associations between corporate governance and accounting outcomes (e.g. Larcker, Richardson, and Tuna 2007). The complexity in the interrelationships between accounting, accountability, and governance perhaps intensifies in nonprofit organizations and government-owned enterprises, compared to corporations, not only because of the above mentioned multiplicity but also due to the increasing demand for accountability and governance in these entities (e.g. Skelcher and Smith 2015; Grossi et al. 2017). We believe that it is important to encourage thought-provoking empirical and theoretical work in the area. Research topics appropriate for the special issue include, but are not limited to the following:

  • What’s the empirical evidence of the associations between accounting, accountability, and governance in nonprofit organizations and government-owned enterprises? How do these associations differ from those in the for-profit setting?
  • Stakeholders’ reactions to the dynamics of interrelationships between accounting, accountability, and governance
  • The mechanisms for improving accountability and governance and its relationship with accounting
  • What are accountability measures and dimensions in nonprofit organizations, and government-owned enterprises? How is accountability demonstrated?
  • Understanding different types of accountability logics
  • What are the most important accountability paradoxes in nonprofit organizations and government-owned enterprises? What could be the institutional solutions to solve such problems?
  • Possible ways of conceptualizing and theorizing governance problems and complications in nonprofit organizations and government-owned enterprises
  • What are the role and impacts of hybrid forms of governance on the design, strategies, value creation and accountabilities of the modern societal structures and service delivery systems?


  • Submission deadline is October 31, 2019
  • Authors are encouraged to consider initial presentation of their papers at the standing track in “Accounting, Accountability and Sustainability in Public and Nonprofit” of the next EURAM annual conference to be held in Lisbon (26th – 28th June 2019), though this is not a requirement
  • Please go here for more information on author guidelines
  • For more information, please visit


Ebrahim, A., Battilana, J. and Mair, J. (2014). The Governance of Social Enterprises: Mission Drift and Accountability Challenges in Hybrid Organizations. Research in Organizational Behavior, 34, 81–100.

Grossi G., Reichard C., Thomasson A. & Vakkuri J. (2017). Theme: Performance measurement of hybrid organizations - emerging issues and future research perspectives, Public Money & Management 37(6), 379-386.

Johanson, J-E. & Vakkuri, J. (2017). Governing Hybrid Organisations. Exploring Diversity of Institutional Life. London/ New York: Routledge.

Haigh, N., Walker, J., Bacq, S., & Kickul, J. (2015). Hybrid Organizations: Origins, Strategies, Impacts, and Implications. California Management Review, 57(3), 5–12.

Hyndman, N., & McKillop, D. (2018). Public services and charities: Accounting, accountability and governance at a time of change. The British Accounting Review, 50(2), 143-148.

Larcker D.F., Richardson S.A. & Tuna I. (2007). Corporate Governance, Accounting Outcomes, and Organizational Performance, The Accounting Review 82 (4), 963-1008.

Skelcher, C. and Smith, S. (2015). Theorizing Hybridity: Institutional Logics, Complex Organizations, and Actor Identities: The Case of Nonprofits. Public Administration, 93(2), 433–448.