Accountability Systems of Non-governmental Organisations (NGOs): Case Study from Ghana

In the past few decades, NGOs have become a vital part of the organisational landscape, and accountability is an essential aspect of their work. The concept of accountability refers to the obligation of an organisation to account for its actions, decisions, and performance to its stakeholders. NGOs are accountable to two main stakeholders—donors and beneficiaries—in what is called upward and downward accountability, respectively. Various environmental and institutional pressures have altered and designed the face of NGOs’ answer to accountability as a coping strategy; thus far, this dimension is undeveloped in the literature. Therefore, the current study examined the accountability dimensions system within NGOs in Ghana. Expanding on the new institutional sociology theory, predominantly the normative forces, including the media and the other identified bodies, the study assumed an in-depth interpretive case study approach in Ghana using a single community-based organisation. Interviews and documentary reviews were used to attain data. A total of 35 interviews were conducted with various groups, both outside and within the case organisation. The study findings are analysed and interpreted from the view of institutional theory, predominantly the new institutional sociology. It was found that in examined NGOs, the dominant accountability systems are upward towards donors. Moreover, downward accountability is not given significant prominence by NGOs in Ghana, mostly due to absence of donor’s commitment. From the study, it is evident that NGOs accountability systems are shaped by institutional pressures. The result has consequences on understanding the reporting and operational systems of NGOs, principally, in developing countries such as Ghana. It is said that NGOs can deliberately and vigorously respond to these institutional pressures for legitimacy.