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Money, people or mission? Accountability in local and non-local NGOs

Author

Listed:
  • Winston Hyman van Zyl
  • Frederik Claeye

    (LEM - Lille économie management - UMR 9221 - UA - Université d'Artois - UCL - Université catholique de Lille - Université de Lille - CNRS - Centre National de la Recherche Scientifique)

  • Véronique Flambard

    (LEM - Lille - Economie et Management - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique, LEM - Lille économie management - UMR 9221 - UA - Université d'Artois - UCL - Université catholique de Lille - Université de Lille - CNRS - Centre National de la Recherche Scientifique)

Abstract

Little is known about how ownership affects accountability in non-governmental organisations (NGOs). This article explores differences between locally- and non-locally-owned NGOs in South Africa. Our data suggest that locally-owned NGOs more often claim to implement downward and internal accountability mechanisms, while non-local NGOs more often claim to implement upward accountability mechanisms. Bigger NGOs also perform better at downward and upward accountability mechanisms than smaller ones. The data suggest there is much these organisations can learn from each other to strengthen their accountability mechanisms. Furthermore, assuming there is a positive relationship between local ownership and development effectiveness, these findings may have important implications in furthering effective development interventions.

Suggested Citation

  • Winston Hyman van Zyl & Frederik Claeye & Véronique Flambard, 2018. "Money, people or mission? Accountability in local and non-local NGOs," Post-Print hal-02108267, HAL.
    • Handle: RePEc:hal:journl:hal-02108267
    DOI: 10.1080/01436597.2018.1535893
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    Cited by:

    1. Kingston, Kylie L. & Furneaux, Craig & de Zwaan, Laura & Alderman, Lyn, 2023. "Avoiding the accountability ‘sham-ritual’: An agonistic approach to beneficiaries’ participation in evaluation within nonprofit organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    2. Kingston, Kylie L. & Luke, Belinda & Furneaux, Craig & Alderman, Lyn, 2023. "Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19," The British Accounting Review, Elsevier, vol. 55(5).

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