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Turning to religion: NGO accountability in a faith-based development organisation

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  • Charles Antwi Owusu
  • Gloria Agyemang

Abstract

The purpose of this paper is to investigate whether NGO accountability processes are influenced by religion. To achieve its aim, the paper draws on interview data from officers working in a faith-based NGO in Ghana. The officers describe their work as a commission to God and argue that they are be accountable to God. Religion is employed instrumentally to gain positive beneficiary testimonies that are drawn upon for accountability purposes. Because of their faith identity, NGO officers do not negatively experience hierarchical accountability processes but rather work towards holistic accountability. Our analyses show that the NGO officers utilise religion as a strategic resource that they draw upon to gain funding. Recently some funders have turned to religious and faith-based NGOs because they believe such organisations employ a more effective approach to aid work. The work of these faith-based organisations is important as it can contribute significantly to development.

Suggested Citation

  • Charles Antwi Owusu & Gloria Agyemang, 2026. "Turning to religion: NGO accountability in a faith-based development organisation," Accounting Forum, Taylor & Francis Journals, vol. 50(2), pages 386-410, March.
  • Handle: RePEc:taf:accfor:v:50:y:2026:i:2:p:386-410
    DOI: 10.1080/01559982.2025.2505810
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