An insight of accountability practices in non-governmental organizations (NGOs): The case of Yemen
Abdulwahed Hamoud Abdullah Ahmed ORCID ↗ · Zaini Zainol ORCID ↗ · Norsyahida Mokhtar ORCID ↗
International Journal of Research in Business and Social Science · 2022 · Vol. 11 / Issue 1 · 178-186
Publication metrics
External links open provider records or DOI searches. Provider counts are not combined. Mendeley readership measures saves, not citations.
Dimensions
Live provider badge. If unavailable, use the Dimensions link above.
Observed 21 Oct 2026, 07:22 UTC
Observed 22 Oct 2026 02:49 UTC
Observed 22 Oct 2026 02:49 UTC
OpenAlex and Mendeley observations refresh on article visits, at most once per 24 hours. Unavailable data is not zero. Google Scholar opens a DOI search.
Citations received by this article, grouped by the year of the citing work. Crossref and OpenAlex lifetime totals remain separate in Publication metrics.
2017–2026 Annual history last updated:
Citations received
OpenAlex · year of the citing work
Hover over a year or focus the chart and use arrow keys to inspect values.
2017–2026 annual-history window. 2026 is year to date. Unknown years have gaps.
View data & coverage
2026 is incomplete. Within a successfully fetched ten-year window, omitted years mean zero. Years beyond a saved observation’s window remain unknown (—). Older citations are excluded, so this chart’s sum may differ from the OpenAlex lifetime total. The date above belongs to this annual history; an unsuccessful refresh keeps the previous observation.
Abstract
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.
Keywords: {'name': 'Accountability, NGOs, disclosure, public fund management, regulation'}
Authors & affiliations
Abdulwahed Hamoud Abdullah Ahmed
Affiliation not supplied
Zaini Zainol
Affiliation not supplied
Norsyahida Mokhtar
Affiliation not supplied
Deposited references
Supplied references, not a list of publications citing this article.
DOI: 10.1002/pad.1764
DOI: 10.5204/thesis.eprints.102466
DOI: 10.1093/jopart/mus034
DOI: 10.1108/09513570810907401
Brown, D. (2009). The Effectiveness of Non-Governmental Organizations (NGOs) within Civil Society. Fisher Digital Publications. Retrieved from https://fisherpub.sjfc.edu/intlstudies_masters/75/
DOI: 10.1002/nml.143
DOI: 10.1017/S0260210515000601
DOI: 10.1017/CBO9780511490903
DOI: 10.1016/S0305-750X(03)00014-7
DOI: 10.1002/nml.29
DOI: 10.1002/9781119176558.ch4
DOI: 10.1016/j.hrmr.2004.02.001
DOI: 10.14453/aabfj.v9i4.5
DOI: 10.4197/Islec.29-1.3
DOI: 10.4324/9781315565484-13
DOI: 10.1037/0033-2909.125.2.255
DOI: 10.1177/0020852313477761
The Ministry of Social Affairs and Labor. (n.d.). Guide of Yemeni Ministry of Social Affairs and Labour. ????? ?????? ?????????? ??????. Retrieved from https://yemen-nic.info/guides/gov_guides/detail.php?ID=16893#1
Nahr, T. (2017). Assessing the relation between accountability, performance and donation levels: A view from the Dutch Ngo sector (thesis).
DOI: 10.1371/journal.pone.0191337
Said, J., Zainal Abidin, N. A., & Mohd Nassir, N. (2013). Predictors of Accountability Outcomes in Non-profit Organisations: An Empirical Investigation. Asia Pacific Management Accounting Journal, 8(2).
DOI: 10.1080/01900690903188826
Sekaran, U. (2000). Research methods for business: A skill-building approach, 3rd ed. John Wiley and Sons.
Subaida, Siti Musyarofah, & Prasetyono. (2018). Fraud Patterns on Ngo Funds Accountability Reports. Asia Pacific Fraud Journal, 3(2). https://doi.org/http://dx.doi.org/10.21532/apfjournal.v3i2.89
DOI: 10.35632/ajiss.v25i1.396
Toch, S. (2015). The Accountability of Cambodian NGOs In Climate Change Projects: The Impacts on Local Communities: A Thesis Submitted to The Victoria University of Wellington in Fulfilment of The Requirements for The Degree of Master of Development Studies (thesis).
United Nations Office for the Coordination of Humanitarian Affairs. (n.d.). Organisations Monthly Presence 3W 6 - 10 SOCOTRA. Retrieved from https://reliefweb.int/sites/reliefweb.int/files/resources/yemen_3w_presence_maps_june_2019.pdf
Walsh, S. B. (2014). The Improbability of Accountability of Nongovernmental Organisations to Their Intended Beneficiaries: The Case of ActionAid: A thesis submitted to the Department of Social Policy of the London School of Economics for The Degree of Doctor of Philosophy, London (thesis).