Abstract
The purpose of this paper is to investigate whether NGO accountability processes are influenced by religion. To achieve its aim, the paper draws on interview data from officers working in a faith-based NGO in Ghana. The officers describe their work as a commission to God and argue that they are be accountable to God. Religion is employed instrumentally to gain positive beneficiary testimonies that are drawn upon for accountability purposes. Because of their faith identity, NGO officers do not negatively experience hierarchical accountability processes but rather work towards holistic accountability. Our analyses show that the NGO officers utilize religion as a strategic resource that they draw upon to gain funding. Recently some funders have turned to religious and faith-based NGOs because they believe such organizations employ a more effective approach to aid work. The work of these faith-based organizations is important as it can contribute significantly to development.
| Original language | English |
|---|---|
| Article number | 232546619 |
| Pages (from-to) | 1 |
| Number of pages | 25 |
| Journal | Accounting Forum |
| Early online date | 5 Jun 2025 |
| DOIs | |
| Publication status | E-pub ahead of print - 5 Jun 2025 |
Keywords
- Holistic accountability
- Identity accountability
- religon
- Faith-based
- NGOs
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