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

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.

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