ACCOUNTABILITY, GOVERNANCE AND STRUCTURE OF NON-PROFIT ORGANIZATIONS: EVIDENCE FROM GHANA, SOUTH AFRICA, AND ZIMBABWE
Keywords:
Non-Profit, Organizations, Governance, Accountability, Financial Reporting, Stakeholders, Developing CountriesAbstract
This paper aims to critically examine and compare the structure, governance, and accountability’s development and presentation by five non-profit organizations through their official websites for their stakeholders. These five non-profit organizations belong to South Africa, Ghana, and Zimbabwe are surveyed by applying content analysis as a case study and ranked between 1st to 5th position. We found that the Nelson Mandela Children’s Fund that belongs to South Africa is at the top position in developing and presenting the best structure, governance, and accountability mechanism towards its stakeholders. The study presents theoretical contribution for non-profit organizations literature, with practical implications that the Nelson Mandela Children’s Fund could be considered a model foundation by existing and prospective non-profit organizations. The findings of the study also open another useful debate that developing countries, such as Pakistan, Portugal, Bangladesh, and Afghanistan communities can use these models of non-profit organizations to overcome multiple community issues, like poverty, women and child harassment, clean water, and food security.References
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<p>Paltrinieri, A., Hassan, M. K., Bahoo, S., & Khan, A. (2019). A bibliometric review of Sukuk literature. International Review of Economics & Finance. 46-62.</p>
<p>Potter, W.J., Levine-Donnerstein, D. (1999). Rethinking validity and reliability in content analysis. Journal of Applied Communication Research, 27(3), 258-284.</p>
<p>Puyvelde, S.V., Caers, R., Bois, C. D., & Jegers, M. (2011). The governance of nonprofit organizations. Nonprofit and Voluntary Sector Quarterly, 41(3), 431-451.</p>
<p>Said, J., Alam, M., Abdullah, N., Herda, N., & Zulkarnain, N. (2016). Risk management and value creation : empirical findings from government-linked companies in Malaysia . Risk Management and Value Creation: Empirical Findings from Government Linked Companies in Malaysia, 1(6), 124-132.</p>
<p>Said, J., Alam, M. M., & Khalid, M.A. (2016). Relationship between good governance and integrity system: Empirical study on the public sector of Malaysia. Humanomics, 32(2), 151-171.</p>
<p>Shava, E, Thakhathi, D. (2016). Non-governmental organizations and the implementation of good governance principles. Journal of Social Sciences , 47(3), 218-228.</p>
<p>Stecklow, S. (1997). Businesses scramble to run charter schools. The Wall Street Journal, 137(37), Bl -B8.</p>
<p>Thornburg, D. (1997). The Future is not What it Used to be: Comments to Citicorp on Emerging Trends Relating Education. The Thornburg Center, Barrington, IL.</p>
<p>Tirole, J. (2001) . Corporate governance . Econometrica , 69, 1-35.</p>
<p>Xue, Q., & Niu, Y. (2019) . Governance and transparency of the Chinese charity foundations. Asian Review of Accounting, 27(2), 307-327.</p>
<p>Anheier, H. K. (2005). Nonprofit Organizations: Theory, Management, and Policy. London, UK: Routledge.</p>
<p>Bahoo, S., Saeed, S., Iqbal, M. J., & Nawaz, S. (2018). Role of China Pakistan Economic Corridor in Pakistan's Trade, Investment, Energy, <p>Infrastructure, and Stock Market. Journal of Independent Studies and Research-Management, Social Sciences and Economics, 16(1), 63-84.</p>
<p>Bardhan, P. (1997) . Corruption and development : a review of issues .</p>
<p>Journal of Economic Literature, 35(3), 1320-1346.</p>
<p>Breen, 0. B., Cordery, C. J., Crawford, L., & Morgan, G. G. (2018) . Should NPOs follow international standards for financial reporting? A <p>multinational study of views . VOLUNTAS : International Journal of Voluntary and Nonprofit Organizations, 29(6), 1330-1346.</p>
<p>Bhardwaj, S., & Vuyyuri, S. (2005). Analysis of Board Effectiveness in Non-Profit Organizations in India. Journal of Social Sciences, 10(1), 29-36.</p>
<p>Brennan, N. M., & Solomon, J. (2008). Corporate governance, accountability, and mechanisms of accountability: an overview. Accounting, Auditing & Accountability Journal, 21(7), 885-906.</p>
<p>Cohen, J. R., Krishnamoorthy, G., & Wright, A. (2004). The corporate governance mosaic and financial reporting quality. Journal of Accounting Literature, 87-152.</p>
<p>Community Foundation Atlas. (2018). Database of nonprofit organizations.
Retrieved from: http:/ /communityfoundationatlas.org/about/</p>
<p>de Andres-Alonso, P., Cruz, N. M., & Romero-Merino, M. E. (2006). The governance of nonprofit organizations: Empirical evidence from nongovernmental development organizations in Spain. Nonprofit and Voluntary Sector Quarterly, 35(4), 588-604.</p>
<p>Doig, A. (2013). The Forgotten Dimension of Anti-Corruption Strategies: Toward a Prevention Strategy. International Anti-Corruption Academy, 1, 450-461.</p>
<p>Doig, A., & Norris, D. (2012). Improving anti-corruption agencies as organizations. Journal of Financial Crime, 19(3), 255-273.</p>
<p>Ebrahim, A. (2003). Accountability in practice: Mechanisms for NGOs. World Development, 31(5), 813-829.</p>
<p>Edwards, M., & Hulme, D. (1995) . NGO performance and accountability in the post-cold war world. Journal of International Development, 7(6), 849-856.</p>
<p>Edwards, M., & Hulme, D. (2002). NGO performance and accountab ility: Introduction and overview . In M. Edwards & A. Fowler (Eds.), The Earthscan Reader on NGO management. London: Sterling, VA: Earthscan.</p>
<p>Eikenberry, A., & Kluver, J. (2004) . The marketization of the nonprofit sector: Civil society at risk? Public Administration Review, 64(2), 132-140.</p>
<p>Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control.</p>
<p>The Journal of Law and Economics, 26(2), 301-325.</p>
<p>Gaur, A., & Kumar, M. (2018) . A systematic approach to conducting review studies: An assessment of content analysis in 25 years of 1B research. Journal of World Business, 53(2), 280-289.</p>
<p>Greene, M. (1995). Releasing the Imagination: Essays on Education, the Arts, and Social Change. San Francisco, CA, US: Jossey-Bass.</p>
<p>Given, L. M. (Ed.). (2008). Sage encyclopedia of qualitative research methods. London: Sage publications .</p>
<p>Jegers, M. (2009). Corporate governance in nonprofit organizations.</p>
Nonprofit Management and Leadership, (20)2, 143- 164.</p>
<p>Jegers, M. (2008) . Managerial economics of non-profit organizations . London, UK: Routledge.</p>
<p>Jeong, B., & Kearns, K. (2014). Accountability m Korean NPOs:Perceptions and strategies of NPO leaders . VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 26(5), 1975-2001.</p>
<p>Josserand, E., Teo, S. & Clegg, S. (2006). From bureaucratic to post bureaucratic: The difficulties of transition. Journal of Organizational Change Management, 19(1), 54-64.</p>
<p>Kaltenbrunner, K., & Renzi, B. (2019). Social Capital in Emerging Collaboration Between NPOs and Volunteers: Performance Effects and Sustainability Prospects in Disaster Relief. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 1-15.</p>
<p>Khalfan, A. M. (2004) . Information security considerations in IS/IT outsourcing projects: A descriptive case study of two sectors. International Journal of Information Management, 24(1), 29-42.</p>
<p>Kearns, K. P. (1994). The strategic management of accountability in nonprofit organizations: An analytical framework. Public administration review, 2(3) 185-192.</p>
<p>Kensicki, L. J. (2003). Building credibility for non-profit organizations through webpage interface design. Journal of Visual Literacy , 23(2), 140-162.</p>
<p>Lawry, R. (1995). Accountability and nonprofit organizations: An ethical perspective. Management & Leadership, 6(2), 171-180.</p>
<p>Lee, T. E., Chen, J. Q., & Ruidong, Z. (2001). Utilizing the internet as a competitive tool for non-profit organizations. Journal of Computer Information Systems, 41(3), 26-31.</p>
<p>Mulaudzi, L.A., Klu, E., & Ramakuela, N. (2015). Assessment of functional literacy amongst non-profit organization coordinators in Sibasa, Limpopo. International Journal of Educational Sciences, 10(1), 162-167.</p>
<p>Paltrinieri, A., Hassan, M. K., Bahoo, S., & Khan, A. (2019). A bibliometric review of Sukuk literature. International Review of Economics & Finance. 46-62.</p>
<p>Potter, W.J., Levine-Donnerstein, D. (1999). Rethinking validity and reliability in content analysis. Journal of Applied Communication Research, 27(3), 258-284.</p>
<p>Puyvelde, S.V., Caers, R., Bois, C. D., & Jegers, M. (2011). The governance of nonprofit organizations. Nonprofit and Voluntary Sector Quarterly, 41(3), 431-451.</p>
<p>Said, J., Alam, M., Abdullah, N., Herda, N., & Zulkarnain, N. (2016). Risk management and value creation : empirical findings from government-linked companies in Malaysia . Risk Management and Value Creation: Empirical Findings from Government Linked Companies in Malaysia, 1(6), 124-132.</p>
<p>Said, J., Alam, M. M., & Khalid, M.A. (2016). Relationship between good governance and integrity system: Empirical study on the public sector of Malaysia. Humanomics, 32(2), 151-171.</p>
<p>Shava, E, Thakhathi, D. (2016). Non-governmental organizations and the implementation of good governance principles. Journal of Social Sciences , 47(3), 218-228.</p>
<p>Stecklow, S. (1997). Businesses scramble to run charter schools. The Wall Street Journal, 137(37), Bl -B8.</p>
<p>Thornburg, D. (1997). The Future is not What it Used to be: Comments to Citicorp on Emerging Trends Relating Education. The Thornburg Center, Barrington, IL.</p>
<p>Tirole, J. (2001) . Corporate governance . Econometrica , 69, 1-35.</p>
<p>Xue, Q., & Niu, Y. (2019) . Governance and transparency of the Chinese charity foundations. Asian Review of Accounting, 27(2), 307-327.</p>
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2019-07-15
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