Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations

This study considers the role of accounting in moments of resistance in day-to-day institutional contexts. It does so by drawing on the perspectives of Mikhail Bakhtin (1981, 1984, 1986) – a Russian philosopher who sought to understand the notion of dialogue in everyday communicative practices. We study these moments of resistance within the context of non-governmental organizations (NGOs) – organizations affected by authoritative discourses of …