Journal Article10.1016/S0305-750X(03)00014-7
Accountability In Practice: Mechanisms for NGOs
TL;DR: In this article, five broad accountability mechanisms are reviewed: reports and disclosure statements, performance assessments and evaluations, participation, self-regulation, and social audits, and it is observed that accountability in practice has emphasized "upward" and "external" accountability to donors while ''downward'' and ''internal'' mechanisms remain comparatively underdeveloped.
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About: This article is published in World Development. The article was published on 01 May 2003. The article focuses on the topics: Accountability & Audit.
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Citations
Web Accessibility and Transparency for Accountability
Maria José Angélico,Amélia Silva,Sandrina Francisca Teixeira,Telma Maia,Anabela Martins Silva +4 more
TL;DR: This study evaluates the web accessibility of 86 Portuguese municipalities' websites using W3C guidelines, exploring its association with the Municipality Transparency Index (MTI) and implications for local government accountability and transparency as a social value.
Understanding Contemporary Challenges to INGO Legitimacy: Integrating Top-Down and Bottom-Up Perspectives
TL;DR: This paper argued that existing explorations of INGO legitimacy have broadly conformed either to a top-down approach focused on global norms and institutions, or a bottom-up approach focusing on the local dynamics surrounding states and populations in the Global South.
Factors influencing the accounting information reporting of non-profit organizations – a theoretical approach
Daniela Cionca,Luminita Rus,Victoria Bogdan +2 more
- 01 Jul 2023
TL;DR: The annual reporting of non-profit organizations reveals aspects regarding the efficiency and effectiveness of resources and the way of fulfilling their missions. The research aims to identify users of accounting information provided by non-profit organizations and the factors that can influence how they report their activity.
Epistolizing accountability: a critical exploration of INGO annual report leaders' letters
Helen Abnett
- 09 Jun 2023
TL;DR: In this paper , the authors use field theory to show that representations of accountability are based on organisational and transactional factors, and does not value the humanity of INGOs' constituents.
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