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A critical review on:

The paradox of greater NGO accountability:
A case study of Amnesty Ireland

By Brendan O’Dwyer and Jeffrey Unerman
Accounting, Organization and Society, 33 (2008) 801-824

Date: 15th December, 2010 Seminar 6, wed 9.00 -11.00 SAE 2010/2011

Introduction
This essay is a critical review of the paper, “The paradox of greater NGO accountability: A case study of Amnesty Ireland.”, by Brendan O’Dwyer and Jeffrey Unerman published in the Accounting, Organization and Society, Volume 33 (2008).
The structure of the review is as follows: First, we will examine if the objectives of and motives for the paper are clear, convincing and obviously linked into prior literature. Second, we will assess the use of theory in the paper. Third, we will assess the research method used in the paper. Fourth, we will evaluate if the findings are justified, coherent and relevant to the research objective. Finally, we will give our overall critical opinion on the article and come up with possible ways to improve it.

Objectives and Motives
As the article begins with addressing the objectives and motives of the paper we too begin our critique with this point. The authors of the article, in our opinion, are well-motivated which can be clearly seen in the following citation, “Despite the growing significance of non-governmental organisations (NGOs) within the expanding civil society and increasing calls for greater NGO accountability, there is little academic research investigating issues of accountability within specific NGO settings. While few insightful studies into aspects of accountability within welfare–provision and development NGOs have recently been undertaken in the social accountability literature, there is a lack of such studies examining accountability mechanisms and practices within advocacy NGOs” (pp. 801-802). Apparently they recognized a gap in the literature, which is

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