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NGO Accountability from an NGO Perspective: Perceptions, Strategies, and Practices

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  • Khaldoun AbouAssi
  • Deborah L. Trent

Abstract

Extant research in the nonprofit literature focuses on non†governmental organization (NGO) accountability, framing it relationally. We examine the interplay of several constitutive elements of NGO–donor relationships based on narratives of NGO executives and other staff: NGO perceptions of accountability and of their donors, their assumptions about donor perceptions of the NGO role and expectations of NGO accountability, and their responses to shifts in donor funding. We argue that perceptions and practices of accountability do not only determine to whom an NGO should be primarily accountable but also shape NGO behavior and alter dependence on donors. As such, accountability is not necessarily a consequence of a relationship, but more likely a constitutive element of the relationship. While a favorable response to donor interests might signify upward accountability, it might also suggest that NGOs are more assertive about managing their institutional environments, thereby mitigating their dependence on donors. Copyright © 2016 John Wiley & Sons, Ltd.

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  • 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.
    • Handle: RePEc:wly:padxxx:v:36:y:2016:i:4:p:283-296
    DOI: 10.1002/pad.1764
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    Cited by:

    1. Vien Chu & Belinda Luke, 2021. "Understanding success in micro‐enterprise development: Dimensions and misconceptions," Public Administration & Development, Blackwell Publishing, vol. 41(2), pages 63-78, May.
    2. Alisa Moldavanova & Tamaki Onishi & Stefan Toepler, 2023. "Civil society and democratization: The role of service‐providing organizations amid closing civic spaces," Public Administration & Development, Blackwell Publishing, vol. 43(1), pages 3-13, February.
    3. Duenas, Nelson & Mangen, Claudine, 2023. "Trust in international cooperation: Emotional and cognitive trust complement each other over time," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    4. Abdulwahed Hamoud Abdullah Ahmed & Zaini Zainol & Norsyahida Mokhtar, 2022. "An insight of accountability practices in non-governmental organizations (NGOs): The case of Yemen," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(1), pages 178-186, January.
    5. 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.
    6. Alexander, Anna & Pilonato, Silvia & Redigolo, Giulia, 2023. "Do institutional donors value social media activity and engagement? Empirical evidence on Italian non-profit grantees," The British Accounting Review, Elsevier, vol. 55(5).
    7. Nimruji Jammulamadaka, 2022. "Goal-boundary typology of nonprofit organizations: a proposal," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 49(3), pages 265-282, September.

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