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Hossain, Dewan Mahboob; Alam, Md. Saiful

Discourses on social inequality in the NGO annual reports of Bangladesh: an analysis from the impression management perspective

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  • Media type: E-Article
  • Title: Discourses on social inequality in the NGO annual reports of Bangladesh: an analysis from the impression management perspective
  • Contributor: Hossain, Dewan Mahboob; Alam, Md. Saiful
  • imprint: Emerald, 2023
  • Published in: Asian Review of Accounting
  • Language: English
  • DOI: 10.1108/ara-09-2022-0208
  • ISSN: 1321-7348
  • Origination:
  • Footnote:
  • Description: <jats:sec><jats:title content-type="abstract-subheading">Purpose</jats:title><jats:p>The main objective of this article is to explore the discourses on social inequality in the annual reports of Bangladeshi NGOs.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title><jats:p>To fulfil this objective, a discourse analysis was conducted on the latest annual reports of ten renowned NGOs in Bangladesh. The findings were interpreted from the impression management perspective.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Findings</jats:title><jats:p>It was found that the NGOs of Bangladesh are highlighting several social inequality issues such as poverty, gender inequality, inequality related to getting healthcare, legal and education facilities, etc. in their annual reports. Several impression management tactics were applied in the narratives of the annual reports. The NGOs portrayed themselves as “problem solvers” who are the saviors of distressed people.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Practical implications</jats:title><jats:p>This study will facilitate improving the understanding of NGO communication. Policymakers will be able to understand the disclosures of NGOs and consider the necessity to provide guidance that may lead to better information dissemination through reports.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Originality/value</jats:title><jats:p>This study will contribute to the limited literature on NGO disclosures from the context of developing economies. In the context of NGO, this research is methodologically novel as it applies discourse analysis and interprets the findings through the lens of impression management.</jats:p></jats:sec>