KOTEBE METROPOLITAN UNIVERSITY
FACULTY OF BUSINESS AND ECONOMICS
DEPARTMENT OF ACCOUNTING AND FINANCE
Government and Non-profit Accounting
Article review on the title “Accountability of Non Government Organization from the
Perspective of Stakeholder Theory”
By: TILAHUN GIRMA
ID: PGR/15680/12
Submitted to Inst. Muse.B (Asst. professor)
Submission date February
23/2021
Addis Ababa, Ethiopia
Table of Contents
Article Reviewed......................................................................................................1
1. Introduction and review of literature..............................................................1
1.1. Introduction.................................................................................................1
1.2. Review of Literature...................................................................................2
2. Review of the study Methodology....................................................................2
3. Review of the study Result...............................................................................2
4. Strength and weakness.....................................................................................2
4.1. Strength........................................................................................................2
4.2. Weakness.....................................................................................................2
5. Conclusion and Recommendation...................................................................3
i
Article Reviewed
Anik Yuesti1, Luh Gde Novitasari & Ni Wayan Rustiarini(2016). “Accountability of Non
Government Organization from the Perspective of Stakeholder Theory”. International Journal of
Accounting and Taxation, December 2016, Vol. 4, No. 2, pp. 98-119.
1. Introduction and review of literature
1.1. Introduction
This article review aimed at review the article entitled “Accountability of Non-Government
Organization from the Perspective of Stakeholder Theory” by Anik Yuesti1, Luh Gde Novitasari
& Ni Wayan Rustiarini Published by American Research Institute for Policy Development,
December 2016. Aimed to see the accountability of non-government organization from the
perspective of Stakeholder theory by using interpretive existential phenomenology method to
understand a phenomenon. The result of the research show that accountability based on
stakeholder perspective theory is for all stakeholders.
Accountability is a process to explain one's actions to others. The actions committed should not
only be accountable to himself but also to the others. This means accountability has two key
elements, namely; "Accounts and calculations of accounts" that involves donor and the recipient
of account. The user is accountable it promises to do something that can be justified legally and
morally. In the context of public service, accountability is defined as an obligation to provide
explanations about activities and performance of the organization to those who need the
information.
If the NGO as an organization represents the community in the social system, it should be
accountable to the public, especially to the people who are empowered by its programs.
Theoretically NGO must be accountable to the entire community (stakeholders) that are involved
and affected by its activities, they have rights to ask for organizational responsibilities
1
1.2. Review of Literature
The author mentioned no clear review of literature; however, several suitable references were used
in the introduction section. This gives/adds to the overall understanding of the subject and to the
reasoning for establishing the problem statement.
2. Review of the study Methodology
The study was conducted on a non-profit organization Maha Bhoga Marga (MBM), which
focuses on community development, environment and community welfare by using Husserl’s
phenomenological approach and participative observation method was applied as a data
collection method.
3. Review of the study Result
The results obtained reveal that “Accountability from the perspective of stakeholder theory is the
accountability to all stakeholders”. The stakeholders are owners, operators or management, and
social. Stakeholder theory does not emphasize vertical relationship with God as the True Owner.
4. Strength and weakness
4.1. Strength
While I am reviewing this article I found the following strength
The study clearly stated about what sampling techniques and data collection method were
used
The research topic is concise and visibly stated.
The abstract of the study contain major points which had to be addressed in this section
4.2. Weakness
While I am reviewing this article I found the following strength
Significance of the study was not stated at least it had to include the importance of the
article for policy makers and to interested researchers who want to conduct their research
on the issue.
The study said nothing about recommendation.
The general and specific objectives of the study are not addressed.
Some basic components of the study are missed and some of them are wrongly placed.
2
5. Conclusion and Recommendation
The researcher has exerted great effort; however, it is clear that there are gaps the way the study
organized and analyzed. Although it has major weaknesses, the paper is interesting and it would
provide more valuable input if the study addressed the above mentioned weaknesses. As per my
knowledge I would recommend the researchers to incorporate significant research components
such as: significance of the study, scope of the study, method of analysis and appropriate
recommendations had to be given to the respected bodies.
