NGO Accountability and Aid Delivery ACCA Global非政府组织问责制和援助交付.pdfVIP

Research report 110 NGO Accountability and Aid Delivery NGO Accountability and Aid Delivery Dr Gloria Agyemang Royal Holloway, University of London Dr Mariama Awumbila University of Ghana Professor Jeffrey Unerman Royal Holloway, University of London Professor Brendan O’Dwyer University of Amsterdam Business School Certified Accountants Educational Trust (London) AckNOwleDGemeNts We are very grateful to our two research assistants in Ghana, Stephen Adaawen and Adam Hamza, for their help in the collection of data for this project, and to all the NGO officers, beneficiaries and others who took time to provide insights during interviews and focus groups. We are also very grateful to ACCA for providing the funding for this project, to Caroline Oades, Katherine Ng and Barbara Grunewald at ACCA for their input and suggestions, and to the two anonymous reviewers of this research report for their constructive comments. Nonetheless, we alone are responsible for any omissions or errors in this report. ISBN: 978-1-85908-453-3 © The Association of Chartered Certified Accountants, 2009 contents Executive summary 5 1. Introduction 7 2. The context of NGO accountability 10 3. Existing accounting and accountability mechanisms 13 4. Impacts of upward-accountability mechanisms 19 5. Impacts of downward-accountability mechanisms 28 6. Summary, conclusions and recommendations 33 References