Socialising accountability in a religious charity organisation

The dual classification of hierarchical and socialising forms of accountability has proved useful in assisting accounting and accountability researchers to consider accountability beyond the confines of technical considerations. However, researchers concur that the two forms of accountability overlap and are interdependent. This paper presents empirical data highlighting how socialising accountability has been adopted by one religious charity organisation - the Sanitarium Health Food Company – as the principle means to report on its activities to constituents and the wider public. The paper explores both the strengths and limitations of socialising accountability as a form of reporting, and particularly the consequences when this form of accountability is decoupled from its hierarchical moorings

Accountability and giving accounts

Purpose - Focusing on Sanitarium, a commercial-charity operating as a department of a church, the paper aims to use Mashaw's taxonomy to examine this organisation's informal reporting in the context of accountability. Design methodology approach - The paper adopts a case study approach and draws on data gathered from primary and secondary archival sources, interviews with key informants, and reports in the public media. Findings - The paper examines Sanitarium, a hybrid organisation that has made informal account giving its primary means of reporting to constituents and the general public. It reveals that while the informal reporting blurs the boundaries of reporting regimes, the informal account always discloses something more, has the spirit of accountability and provides insight into the organisation that otherwise would not be accessible. The paper shows the usefulness of applying Mashaw's framework to examine the accountability practices of organisations in the third sector. Originality value - The paper extends understanding into the nature of accountability by highlighting the contribution of informal account giving, the role of stakeholder perceptions in determining what counts as accountability, and the benefits of using a framework that can be applied to all commercial organisations, including faith organisations. The paper focuses on an area of study that has been acknowledged as under-researched and contributes to the knowledge of accountability in religious organisations

Remittance income and social resilience among migrant households in Rural Bangladesh

This book examines how migrant remittances contribute to household social resilience in rural Bangladesh. Using a mixed methods approach, the authors show that remittances play a crucial role in enhancing the life chances and economic livelihoods of rural households, and that remittance income enables households to overcome immediate pressures, adapt to economic and environmental change, build economic and cultural capital, and provide greater certainty in planning for the future. However, the book also reveals that the social and economic benefits of remittances are not experienced equally by all households. Rural village households endure a precarious existence and the potentially positive outcomes of remittances can easily be undermined by a range of external and household-specific factors leading to few, if any, benefits in terms of household social resilience. © The Editor(s) (if applicable) and The Author(s) 2017. All Rights Reserved