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Factors influencing accountability practices in managing NGOs funds: The case of Yemen

Author

Listed:
  • Abdulwahed Hamoud

    (Department of Accounting, Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, Kuala Lumpur, Malaysia)

  • Zaini Zainol

    (Department of Accounting, Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, Kuala Lumpur, Malaysia)

  • Norsyahida Mokhtar

    (Department of Accounting, Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, Kuala Lumpur, Malaysia)

Abstract

This study examines the factors influencing accountability practices in funds management of local non-governmental organizations (NGOs) in Yemen. A total of 75 local NGOs operate in Yemen, receiving local and foreign funding. A structured online questionnaire was employed for data collection. This study found that accountability was not widely practiced among the NGOs in Yemen. The level of accountability practices of these NGOs was significantly influenced by funding competition and perceived motive. The results of the study offer important implications for both policymakers and NGOs. The relevant regulatory bodies must formulate policies to enhance the NGOs’ accountability for improved efficiency and transparency. The NGOs, on the other hand, are expected to be transparent in ensuring the resources are well managed, and services are delivered efficiently and effectively to the recipients.

Suggested Citation

  • Abdulwahed Hamoud & Zaini Zainol & Norsyahida Mokhtar, 2022. "Factors influencing accountability practices in managing NGOs funds: The case of Yemen," International Journal of Business Ecosystem & Strategy (2687-2293), Bussecon International Academy, vol. 4(4), pages 108-117, October.
    • Handle: RePEc:adi:ijbess:v:4:y:2022:i:4:p:108-117
    DOI: 10.36096/ijbes.v4i4.361
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    References listed on IDEAS

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    1. Khaldoun AbouAssi & Deborah L. Trent, 2016. "NGO Accountability from an NGO Perspective: Perceptions, Strategies, and Practices," Public Administration & Development, Blackwell Publishing, vol. 36(4), pages 283-296, October.
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