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An insight of accountability practices in non-governmental organizations (NGOs): The case of Yemen

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  • Abdulwahed Hamoud Abdullah Ahmed

    (Accounting for Ummah (A4U), 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

The increase of scandals involving non-governmental organizations (NGOs) has provoked concerns from the public for their accountability. In the case of Yemen, the NGOs receive financial support from both local and international donors. These organisations, however, are not obliged to disclose how they manage the donation funds, although the donors usually outline specific requirements on how the funds should be utilised. At the same time, the success of projects undertaken by the NGOs funded by the donors can help to enhance the organisation’s reputation and legitimize its activities to secure more funds. This study investigated the level of accountability practices in the Yemeni local NGOs. A questionnaire survey was sent to 75 active local NGOs. The findings show that the level of accountability practices among local NGOs is moderate. Most of these organisations evaluated the impact of their projects at their completion. However, they tend to avoid an independent assessment of any third party. They also restricted the local communities’ involvement in determining where and how the money of the project should be spent. This suggests that the local NGOs are more likely to be seen as being accountable rather than being accountable. A further improvement perhaps through policymaking is thus necessary to ensure effective accountability practices in funds management of the NGOs. Key Words:Accountability, NGOs, disclosure, public fund management, regulation

Suggested Citation

  • 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.
    • Handle: RePEc:rbs:ijbrss:v:11:y:2022:i:1:p:178-186
    DOI: 10.20525/ijrbs.v11i1.1569
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    References listed on IDEAS

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    1. Niamh M. Brennan & Jill Solomon, 2008. "Corporate governance, accountability and mechanisms of accountability: an overview," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(7), pages 885-906, September.
    2. 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.
    3. Ayesha Nazuk & Javid Shabbir, 2018. "A new disclosure index for Non-Governmental Organizations," PLOS ONE, Public Library of Science, vol. 13(2), pages 1-18, February.
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