Module code: BUS336
Module organiser: Dr Sadhvi Dar
NGOs, charities and public sector organisations are held to account by their donors. Traditionally, third sector accountability practices have involved face‐to‐face meetings, stakeholder dialogue and narrative reports (significantly different in approach and practice to commercial reporting). Recently, growing pressure has been exerted on these organisations to adopt commercial accounting practices for internal management and reporting. The consequences are a prioritising of quantitative indicators over qualitative and subjective ones. This module considers these shifts and their consequences in detail.