Factors influencing accountability practices in managing NGOs funds
Abdulwahed Hamoud Abdullah Ahmed ORCID ↗ · Zaini Zainol ORCID ↗ · Norsyahida Mokhtar ORCID ↗
International Journal of Business Ecosystem & Strategy · 2022 · Vol. 4 / Issue 4 · 108-117
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, 00:14 UTC
Observed 21 Oct 2026 00:14 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
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.
Keywords: {'name': 'Accountability'}, {'name': 'Information technology'}, {'name': 'Computerized accounting'}, {'name': 'perceived motive'}, {'name': 'funding competition'}, {'name': 'NGO'}
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
Al-Dhubaibi A. A. S, Rahman I. K. A, Haniff M. N and Sanusi Z. M. (2015). Variations in Management Accounting Practices: Explanatory Factors. Asia-Pacific Management Accounting Journal 10(2): 78–102.
AlDabbagh, B. (2015). The Effect of ICT Connectivity on Individual Work Productivity: Investigating the Influence of ICT Self-Discipline. Victoria University of Wellington. http://researcharchive.vuw.ac.nz/bitstream/handle/10063/4575/thesis.pdf?sequence=2.
Anaeli, A. (2017). Assessing The Impact of Computerized Accounting System http://scholar.mzumbe.ac.tz/bitstream/handle/11192/2188/Msc%20A%20&%20F_Adelisa%20Anaeli_2017.pdf?sequence=1 [Accessed June 25, 2022]
DOI: 10.1016/0305-750X(87)90147-1
Atmadja, A. T., and K. A.K. Saputra. (2018). Determinant Factors Influencing the Accountability of Village Financial Management. Academy of Strategic Management Journal 17(1): 1–9.
Biswas, S N. (2009). NGO Accountability: Issues and Possibilities. KIIT Journal of Management 6(1& 2): 1–25.
Chene, M. (2013). Key Features of NGO Accountability Systems. https://www.u4.no/publications/key-features-of-ngoaccountability-systems.pdf. [Accessed June 25, 2022]
DOI: 10.1080/01559982.2019.1593577
Dacosta, B., Frimpong, E., Agyei, J., Frimpong, B., & Duah, R. (2012). The impact of the use of computerised accounting systems in financial reporting, a case study of rural banks, Ghana. https://www.academia.edu/30884533/the_impact_of_the_use_of_computerised_accounting_systems_in_financial_reporting_a_case_study_of_rural_b anks_ghana. [accessed june 25, 2022]
DOI: 10.1017/S0260210515000601
Deusidedit, S. (2014). Computerised accounting systems on effectiveness of financial reporting: A case study of Stanbic Bank, Mbarara Branch. https://www.academia.edu/7388716/computerised_accounting_systems_on_effectiveness_of_financial_reporting_a_case_study_of_stanbic_bank_mba rara_branch?auto=download. [accessed june 25, 2022]
DOI: 10.1016/S0305-750X(03)00014-7
Featherstone, A. 2011. United We Stand? Collective Accountability in the Humanitarian Sector. https://odihpn.org/magazine/united-we-stand-collective-accountability-inthe-humanitarian-sector/. [Accessed June 25, 2022]
DOI: 10.1007/978-3-319-93384-9_1
Inotai, A., and Stephen R. (2009). Improving the Effectiveness of Competition Agencies around the World – a Summary of Recent Developments in the Context of the International Competition Network. Competition Policy Newsletter 2(2): 27–31.
Islam, C. (2016). Non-Governmental Organization Vulnerabilities: Donors and Resource Dependence. CMC Senior Theses. Paper (Paper 1429.): 73. http://scholarship.claremont.edu/cmc_theses/1429. [Accessed June 25, 2022]
Liautaud, S. (2009). Accountability in the French Non-profit Sector: From the inside Out. http://etheses.lse.ac.uk/2738/1/U615687.pdf. [Accessed June 25, 2022]
Magaji, A., Yahaya, L., and Suleiman. N. (2018). Explored and Critique of Contingency Theory for Management Accounting Research. Journal of Accounting and Financial Management 4(5), 40–50.
https://www.researchgate.net/publication/326156499_Explored_and_Critique_of_Contigency_Theory_for_Management_Accounting_Research. [Accessed June 26, 2022].
Marker, P., McNamara, K. and Wallace, L. (2002) The Significance of Information and Communication Technologies for Reducing Poverty, London: DFID.
DOI: 10.23919/ISTAFRICA.2017.8102291
DOI: 10.1007/BF02438902
Micheal M. (2019). UN Probes Corruption in Its Own Agencies in Yemen Aid Effort. Associated Press Agency (AP). https://www.apnews.com/dcf8914d99af49ef902c56c84823e30c. [Accessed June 25, 2022]
Nasir N. and Said J. (2013). Predictors of Accountability Outcomes in Non-profit Organisations: An Empirical Investigation. Asia-Pacific Management Accounting Journal 8(2): 1–26.
Naujokaite, R. (2018). MSc Global Refugee Studies International Relations and Development Studies How Did Competition between NGOs Influence the Quality of Humanitarian Response after Haiti Earthquake between 1 January 2010 and 1 January 2012? (January 2010): 1–59.
DOI: 10.1371/journal.pone.0191337
OCHA. (2019). Yemen in Corruption Perceptions Index. https://www.transparency.org/en/countries/yemen. [Accessed June 25, 2022]
Sarker A. E., and Hassan M. (2010). Civic Engagement and Public Accountability: An Analysis with Particular Reference to Developing Countries. Public Administration and Management 15(2): 381–417.
Schaaf, M., Chhabra, S., Flores, W., Feruglio, F., Dasgupta, J., & Ruano, A. (2018). Does Information and Communication Technology Add Value to Citizen-Led Accountability Initiatives in Health? Experiences from India and Guatemala. Health and Human Rights 20(2): 169–84.
Sekyere A. M., Amoateng A. K, and Frimpong K. (2017). The Determinants of Computerized Accounting System on Accurate Financial Report in Listed Banks on the Ghana Stock Exchange. International Journal of Finance and Accounting 2017 6(4): 104–10.
Sugut, O. C. (2014). The effect of computerized accounting systems on the quality of financial reports of non-governmental organizations in Nairobi County, Kenya (Master's thesis, University of Nairobi, 2014) (pp. 21-61). Kenya: University of Nairobi.
UN Office for the Coordination of Humanitarian Affairs. (2019, August 08). Yemen: Organisations monthly presence 3W (June 2019) - Yemen. https://reliefweb.int/report/yemen/yemen-organisations-monthly-presence-3w-june-2019. [Accessed June 25, 2022]
DOI: 10.47672/ajhmn.33
Wang, X. (2010). An Empirical Investigation of Personal and Social Factors on Knowledge Sharing in China (Master's thesis, University of Twente, 2010) (pp. 1-72). Netherlands: University of Twente. https:/purl.utwente.nl/essays/60181
DOI: 10.1017/CBO9780511490903.001
DOI: 10.20525/ijrbs.v11i1.1569