Picture of mobile phone running fintech app

Fintech: Open Access research exploring new frontiers in financial technology

Strathprints makes available Open Access scholarly outputs by the Department of Accounting & Finance at Strathclyde. Particular research specialisms include financial risk management and investment strategies.

The Department also hosts the Centre for Financial Regulation and Innovation (CeFRI), demonstrating research expertise in fintech and capital markets. It also aims to provide a strategic link between academia, policy-makers, regulators and other financial industry participants.

Explore all Strathclyde Open Access research...

Social responsibility disclosure, accountability mechanisms and empowerment: evidence of mercy malaysia

Abdul Aziz, N. and Coulson, A.B. (2010) Social responsibility disclosure, accountability mechanisms and empowerment: evidence of mercy malaysia. In: APIRA Conference, 2010-07-11 - 2010-07-13. (Unpublished)

Full text not available in this repository. Request a copy from the Strathclyde author

Abstract

Non-governmental organisations (NGOs) in Malaysia face increasing attention from the public and government agencies due to their provision of aid. This includes questions regarding the appropriateness of adopting accounting mechanisms designed for corporate organisations to NGOs with social objectives and no profit motive. The empirical research study reported in this paper centres on the accountability relations of one such NGO - MERCY Malaysia. MERCY occupies a dominant position in providing humanitarian assistance and medical relief to disasters around the world; they are a fully-certified member of the Humanitarian Accountability Practices (HAP) and the only NGO in South-East Asia to have received an ACCA reporting ward in 2007. The study is founded on an interpretive position executed through a case study which includes multiple sources of data collection: interviews with staff and volunteers across the organisation regarding their perceptions and experience of accountability and extensive documentary reviews. Our findings highlight the moral foundation underpinning plural rationalities for action taken to discharge social accountability and the importance of distinguishing the act of formal reporting from relief action. Thus, the act of formalising financial accounts is illustrated in the context of a broader framework for social and arguably ‘moral’ accountabilities.