Promoting transparency in the NGO sector: Examining the availability and reliability of self-reported data
Amid widespread calls for NGOs to become more accountable and transparent, this work examines the prevalence of discrepancies between what NGOs say and what they do. It does so using a unique dataset of 300 NGOs in Uganda with corresponding beneficiary assessments. Investigating NGO dishonesty with regards to financial transparency and community participation, the study finds a high incidence of misrepresentation among NGOs. Results from a Heckman probit model suggest that the determinants of misrepresentation differ according to the subject matter: the threat of being caught reduces the likelihood of dishonesty about financial transparency, while a desire to ‘save face’ to maintain a good reputation appears to be the main motivator of a misrepresentation of community consultation. The analysis provides tentative indications that NGOs with antagonistic relations with the government may be more likely to hide information and be dishonest. It also lends some support to the view that excessive and unrealistic donor demands may be an obstacle to openness and transparency. The findings of this work caution against an overly naïve and simplistic view of NGOs, and specifically, an overreliance on reported information when regulating, monitoring or surveying NGOs.
|Date of creation:|
|Contact details of provider:|| Postal: School of Economics University of Nottingham University Park Nottingham NG7 2RD|
Phone: (44) 0115 951 5620
Fax: (0115) 951 4159
Web page: http://www.nottingham.ac.uk/economics/
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Vito Tanzi & Parthasarathi Shome, 1993. "A Primer on Tax Evasion," IMF Staff Papers, Palgrave Macmillan, vol. 40(4), pages 807-828, December.
- Fama, Eugene F & Jensen, Michael C, 1983. "Agency Problems and Residual Claims," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 327-349, June.
- Klepper, Steven & Nagin, Daniel, 1989. "The Anatomy of Tax Evasion," Journal of Law, Economics and Organization, Oxford University Press, vol. 5(1), pages 1-24, Spring.
- Christopher J. Ruhm & Carey Borkoski, 2003.
"Compensation in the Nonprofit Sector,"
Journal of Human Resources,
University of Wisconsin Press, vol. 38(4).
- Ronelle Burger, 2005. "What we have learnt from post-1994 innovations in pro-poor service delivery in South Africa: a case study-based analysis," Development Southern Africa, Taylor & Francis Journals, vol. 22(4), pages 483-500.
- César Martinelli & Susan W. Parker, 2006.
"Deception and Misreporting in a Social Program,"
321307000000000120, UCLA Department of Economics.
- Cesar Martinelli & Susan W. Parker, 2006. "Deception and Misreporting in a Social Program," Working Papers 0602, Centro de Investigacion Economica, ITAM.
- Cesar Martinelli & Susan W Parker, 2007. "Deception and Misreporting in a Social Program," Levine's Bibliography 843644000000000191, UCLA Department of Economics.
- Rowat, Colin & Seabright, Paul, 2004.
"Intermediation by Aid Agencies,"
CEPR Discussion Papers
4781, C.E.P.R. Discussion Papers.
- Uri Gneezy, 2005. "Deception: The Role of Consequences," American Economic Review, American Economic Association, vol. 95(1), pages 384-394, March.
- Botchway, Karl, 2001. "Paradox of Empowerment: Reflections on a Case Study from Northern Ghana," World Development, Elsevier, vol. 29(1), pages 135-153, January.
- repec:cup:cbooks:9780521659123 is not listed on IDEAS
- Wickens, Michael R, 1972. "A Note on the Use of Proxy Variables," Econometrica, Econometric Society, vol. 40(4), pages 759-761, July.
- Iris Bohnet & Steffen Huck, 2004.
"Repetition and Reputation: Implications for Trust and Trustworthiness When Institutions Change,"
American Economic Review,
American Economic Association, vol. 94(2), pages 362-366, May.
- Iris Bohnet & Steffen Huck, 2004. "Repetition and Reputation: Implications for Trust and Trustworthiness When Institutions Change," CREMA Working Paper Series 2004-09, Center for Research in Economics, Management and the Arts (CREMA).
- Cowell, Frank A, 1985. "The Economic Analysis of Tax Evasion," Bulletin of Economic Research, Wiley Blackwell, vol. 37(3), pages 163-193, September.
- Spicer, Michael W. & Thomas, J. Everett, 1982. "Audit probabilities and the tax evasion decision: An experimental approach," Journal of Economic Psychology, Elsevier, vol. 2(3), pages 241-245, September.
- Veron, Rene & Williams, Glyn & Corbridge, Stuart & Srivastava, Manoj, 2006. "Decentralized Corruption or Corrupt Decentralization? Community Monitoring of Poverty-Alleviation Schemes in Eastern India," World Development, Elsevier, vol. 34(11), pages 1922-1941, November.
- Ghazala Mansuri, 2004.
"Community-Based and -Driven Development: A Critical Review,"
World Bank Research Observer,
World Bank Group, vol. 19(1), pages 1-39.
- Mansuri, Ghazala & Rao, Vijayendra, 2004. "Community-based (and driven) development : A critical review," Policy Research Working Paper Series 3209, The World Bank.
- Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
- H. Naci Mocan & Erdal Tekin, 2000.
"Nonprofit Sector and Part-Time Work: An Analysis of Employer-Employee Matched Data of Child Care Workers,"
NBER Working Papers
7977, National Bureau of Economic Research, Inc.
- H. Naci Mocan & Erdal Tekin, 2003. "Nonprofit Sector and Part-Time Work: An Analysis of Employer-Employee Matched Data on Child Care Workers," The Review of Economics and Statistics, MIT Press, vol. 85(1), pages 38-50, February.
- Mocan, Naci & Tekin, Erdal, 2001. "Nonprofit Sector and Part-Time Work: An Analysis of Employer-Employee Matched Data of Child Care Workers," IZA Discussion Papers 408, Institute for the Study of Labor (IZA).
- Camerer, Colin & Weigelt, Keith, 1988. "Experimental Tests of a Sequential Equilibrium Reputation Model," Econometrica, Econometric Society, vol. 56(1), pages 1-36, January.
- Susan Rose-Ackerman, 1996. "Altruism, Nonprofits, and Economic Theory," Journal of Economic Literature, American Economic Association, vol. 34(2), pages 701-728, June.
- Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
- Olken, Benjamin, 2007.
"Corruption Perceptions vs. Corruption Reality,"
CEPR Discussion Papers
6272, C.E.P.R. Discussion Papers.
- Barr, Abigail & Fafchamps, Marcel & Owens, Trudy, 2005. "The governance of non-governmental organizations in Uganda," World Development, Elsevier, vol. 33(4), pages 657-679, April.
- Benjamin A. Olken, 2007.
"Monitoring Corruption: Evidence from a Field Experiment in Indonesia,"
Journal of Political Economy,
University of Chicago Press, vol. 115, pages 200-249.
- Benjamin A. Olken, 2005. "Monitoring Corruption: Evidence from a Field Experiment in Indonesia," NBER Working Papers 11753, National Bureau of Economic Research, Inc.
- Benjamin Olken, 2005. "Monitoring corruption: Evidence from a field experiment in indonesia," Natural Field Experiments 00317, The Field Experiments Website.
- Abigail Barr & Marcel Fafchamps, 2004.
"A Client-Community Assessment of the NGO Sector in Uganda,"
Development and Comp Systems
- Abigail Barr & Marcel Fafchamps, 2006. "A client-community assessment of the NGO sector in Uganda," Journal of Development Studies, Taylor & Francis Journals, vol. 42(4), pages 611-639.
- Abigail Barr & Marcel Fafchamps, 2004. "A client-community assessment of the NGO sector in Uganda," CSAE Working Paper Series 2004-23, Centre for the Study of African Economies, University of Oxford.
- Nina Mazar & Dan Ariely, 2006. "Dishonesty in everyday life and its policy implications," Working Papers 06-3, Federal Reserve Bank of Boston.
- Joel Sobel, 1985. "A Theory of Credibility," Review of Economic Studies, Oxford University Press, vol. 52(4), pages 557-573.
- Katharina Michaelowa & Axel Borrmann, 2006. "Evaluation Bias and Incentive Structures in Bi- and Multilateral Aid Agencies," Review of Development Economics, Wiley Blackwell, vol. 10(2), pages 313-329, 05.
- Vito Tanzi & Parthasarathi Shome, 1993. "A Primeron Tax Evasion," IMF Working Papers 93/21, International Monetary Fund.
- Friedland, Nehemiah & Maital, Shlomo & Rutenberg, Aryeh, 1978. "A simulation study of income tax evasion," Journal of Public Economics, Elsevier, vol. 10(1), pages 107-116, August.
- repec:cup:cbooks:9780521632935 is not listed on IDEAS
When requesting a correction, please mention this item's handle: RePEc:not:notcre:08/11. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Hilary Hughes)
If references are entirely missing, you can add them using this form.