Discourses on social inequality in the NGO annual reports of Bangladesh: an analysis from the impression management perspective
ISSN: 1321-7348
Article publication date: 7 March 2023
Issue publication date: 15 June 2023
Abstract
Purpose
The main objective of this article is to explore the discourses on social inequality in the annual reports of Bangladeshi NGOs.
Design/methodology/approach
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.
Findings
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.
Practical implications
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.
Originality/value
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.
Keywords
Acknowledgements
This research is funded by the Centennial Research Grant of the University of Dhaka, Dhaka, Bangladesh. The authors also acknowledge the constructive comments received from two anonymous reviewers for the development of this paper.
Citation
Hossain, D.M. and Alam, M.S. (2023), "Discourses on social inequality in the NGO annual reports of Bangladesh: an analysis from the impression management perspective", Asian Review of Accounting, Vol. 31 No. 3, pp. 494-515. https://doi.org/10.1108/ARA-09-2022-0208
Publisher
:Emerald Publishing Limited
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