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This study examines the factors influencing accountability practices in funds management of local non-governmental organizations (NGOs) in Yemen. A total of 75 local NGOs operate in Yemen, receiving local and foreign funding. A structured online questionnaire was employed for data collection. This study found that accountability was not widely practiced among the NGOs in Yemen. The level of accountability practices of these NGOs was significantly influenced by funding competition and perceived motive. The results of the study offer important implications for both policymakers and NGOs. The relevant regulatory bodies must formulate policies to enhance the NGOs’ accountability for improved efficiency and transparency. The NGOs, on the other hand, are expected to be transparent in ensuring the resources are well managed, and services are delivered efficiently and effectively to the recipients.

The increase of scandals involving non-governmental organizations (NGOs) has provoked concerns from the public for their accountability. In the case of Yemen, the NGOs receive financial support from both local and international donors. These organisations, however, are not obliged to disclose how they manage the donation funds, although the donors usually outline specific requirements on how the funds should be utilised. At the same time, the success of projects undertaken by the NGOs funded by the donors can help to enhance the organisation’s reputation and legitimize its activities to secure more funds. This study investigated the level of accountability practices in the Yemeni local NGOs. A questionnaire survey was sent to 75 active local NGOs. The findings show that the level of accountability practices among local NGOs is moderate. Most of these organisations evaluated the impact of their projects at their completion. However, they tend to avoid an independent assessment of any third party. They also restricted the local communities’ involvement in determining where and how the money of the project should be spent. This suggests that the local NGOs are more likely to be “seen” as being accountable rather than being accountable. A further improvement perhaps through policymaking is thus necessary to ensure effective accountability practices in funds management of the NGOs.

The main purpose of this study is to evaluate the correlation of perceived security, benefits, and usefulness that has been associate with the cashless transaction attitude. The chosen mode for this research is a quantitative approach. This method is favored because of its simplicity and systematic approach, The primary data were collected by distributing the respondents' questionnaires, A self-administered survey is a questionnaire that was developed exclusively for a respondent. This questionnaire is the most suitable approach for this research because respondents respond comfortably and don't need to make appointments with respondents. However, This study involves 120 participants from several locations in Selangor University, DarulHikmah Library at IIUM in the Gombak area, and Shah Alam area. In the part of the analysis, there is two measurementss that would be tasted in the context of demographic component and assess the relations between the structures and how independent variables affect the dependent variable. On the other hand, the mode of analysis is descriptive statistics and multiple regressions. Also, Both the results are presented by using the statistical tools which are IBM Social Science Statistical Package (SPSS) version 25.0. The findings indicate that the benefits perceived and the adoption of cashless transactions are linked positively and are of perceived importance and acceptance. From the study, this paper discovered that perceived protection correlates negatively. For future research of this subject, a greater variety of independent factors and more detailed models may have been used and further analyses required for the factor analysis. This can lead to further findings that will give the next generation a wider range of knowledge.