Details

Autor(en) / Beteiligte

• Retzl, Kenneth J

Titel

Audits and Accountability in Non-governmental Organizations

Ort / Verlag

ProQuest Dissertations Publishing

Erscheinungsjahr

2017

Link zum Volltext

Quelle

Worldwide Political Science Abstracts

Beschreibungen/Notizen

• Non-Governmental Organizations (NGOs) are becoming increasingly important as providers of development assistance in the Global South. As these organizations are gaining in importance, accountability concerns have grown. NGOs are considered to be accountable to a range of stakeholders, including funders, foreign governments where work is being performed, and the local communities being served. In spite of these concerns, there has been little research on the effectiveness of specific accountability mechanisms. This study empirically tests one such mechanism, the Single Audit, required by the United States' government for organizations that receive federal grant funding. Unfortunately, it is found the results of the Single Audit have no effect on future funding decisions of USAID. This study only tests one accountability mechanism, and further research is necessary to understand both the uses and limitations of the Single Audit, as well as the effectiveness of other accountability mechanisms.