Open Access
IMPACT OF ACCOUNTING SYSTEMS ON FINANCIAL ACCOUNTABILITY IN NON- GOVERNMENTAL ORGANIZATIONS : A COMPARATIVE ANALYSIS
4
School of Business and Management, College of Business, University Utara Malaysia Sintok Kedah, Malaysia
Abstract
Non-governmental organizations (NGOs) play a crucial role in delivering essential services and addressing societal needs. Financial accountability is of paramount importance for NGOs to ensure transparency, trust, and effective utilization of resources. This study examines the influence of accounting systems on financial accountability in NGOs through a comparative analysis. By exploring different accounting systems employed by NGOs, including cash-based and accrual-based systems, this research aims to assess their impact on financial accountability practices. The findings shed light on the strengths and weaknesses of each system, providing insights for NGOs to enhance their financial accountability mechanisms and contribute to the sustainable development goals.
Keywords
Accounting systems,
financial accountability,
non-governmental organizations,
comparative analysis
Most read articles by the same author(s)
- Richard Owusu, SAVINGS AND INVESTMENT BEHAVIOUR OF YOUNG ADULTS: EXPLORING THE ROLE OF FINANCIAL LITERACY AND PARENTAL FINANCIAL BEHAVIOUR , International Journal of Management and Business Development: Vol. 1 No. 1 (2024): Volume 01 Issue 01 2024
- Tyrone Lewis, James Walker, David Robinson, NAVIGATING ECONOMIC BARRIERS: THE RISE OF SURVIVALIST ENTREPRENEURSHIP AMONG AFRICAN AMERICAN MEN , International Journal of Management and Business Development: Vol. 2 No. 02 (2025): Volume 02 Issue 02
- Nikolaev Denis , End-to-End Planning as a Tool for Synchronizing Participants in a Large Project , International Journal of Management and Business Development: Vol. 3 No. 09 (2026): Volume 03 Issue 09
- Jonathan Kane, DRIVING GROWTH AND PERFORMANCE THROUGH BUSINESS MODEL INNOVATION IN FAMILY FIRMS , International Journal of Management and Business Development: Vol. 2 No. 01 (2025): Volume 02 Issue 01
- Kholmatjon Gofurov, Classifying Behavioral and Registry-Based Fraud Indicators Used in Carrier and Broker Vetting , International Journal of Management and Business Development: Vol. 3 No. 08 (2026): Volume 03 Issue 08
- Liubov Krasnoslobodtseva , Integration of Corporate PR Strategies into the Promotion of Social and Charitable Projects: Models, Risks, and Impact Assessment , International Journal of Management and Business Development: Vol. 3 No. 09 (2026): Volume 03 Issue 09
- Sanjay Kumar Das, Participant Vesting Solutions in Defined Contribution Retirement Plans , International Journal of Management and Business Development: Vol. 2 No. 05 (2025): Volume 02 Issue 05
- Ethan Bennett, CAPITAL COMPETITION CHRONICLES: A COMPREHENSIVE STUDY ON THE INFLUENCE OF VENTURE CAPITAL MARKET COMPETITION ON THE SUCCESS TRAJECTORY OF STARTUPS – THEORETICAL INSIGHTS AND EMPIRICAL ANALYSIS , International Journal of Management and Business Development: Vol. 1 No. 1 (2024): Volume 01 Issue 01 2024
- Prof. Alex Carter, UNDERSTANDING THE RELATIONSHIP BETWEEN DIGITAL TOUCHPOINTS AND CUSTOMER LOYALTY: THE MEDIATING EFFECTS OF ENGAGEMENT AND SATISFACTION , International Journal of Management and Business Development: Vol. 2 No. 03 (2025): Volume 02 Issue 03
- Khalid Hashim Faruk, IMPACT OF ACCOUNTING SYSTEMS ON FINANCIAL ACCOUNTABILITY IN NON- GOVERNMENTAL ORGANIZATIONS : A COMPARATIVE ANALYSIS , International Journal of Management and Business Development: Vol. 1 No. 1 (2024): Volume 01 Issue 01 2024
Similar Articles
- Quentin Rosario, Investigating How Continuous Data Dashboards Shape Strategic Effectiveness and Firm Responsiveness , International Journal of Management and Business Development: Vol. 3 No. 3 (2026): Volume 03 Issue 03
- Syeda Faiza Sogra, Syeda Morsheda Sogra, Tina Puri, Kennedy Oberhiri Obohwemu, Ibiangake Friday Ndioho, Charles Leyman Kachitsa, Oladipo Vincent Akinmade, Oluwafemi Emmanuel Ooju, Festus Ituah, Jalaleddin Kazemi Fard, Okuma Oke Deborah, Obioma Chidumaga Aririsukwu, Strategic Environmental Analysis in the Automobile Industry: The Role of External Forces in Shaping Operations , International Journal of Management and Business Development: Vol. 3 No. 02 (2026): Volume 03 Issue 02
- Sakshi Tejankar, The Strategic Integration of Environmental Management Accounting and Dynamic Capabilities: A Framework for Circular Economy Transition and Organizational Resilience in The Post-Pandemic Era , International Journal of Management and Business Development: Vol. 3 No. 01 (2026): Volume 03 Issue 01
- Dr. Budi Santoso, Dr. Ayu Prameswari, Socio-Economic Network Analysis of Cattle Trade Systems in the Lili–Camplong Livestock Market, Kupang Regency , International Journal of Management and Business Development: Vol. 3 No. 06 (2026): Volume 03 Issue 06
- Daryna Oliinyk, The Impact of Machine Learning Algorithms on Accelerating Employee Onboarding and Improving Productivity in Service Businesses , International Journal of Management and Business Development: Vol. 2 No. 12 (2025): Volume 02 Issue 12
- Luca Fernando Bellini, Digital Customer Experience, Influencer Engagement, And Value Co Creation As Determinants Of Loyalty In Omnichannel Financial And Retail Services , International Journal of Management and Business Development: Vol. 3 No. 3 (2026): Volume 03 Issue 03
- Alona Talykova, The Impact of Project Management Office Maturity and Methodology Standardization on Organizational Key Performance Indicators: A Synthesis of Theoretical Models and Practical Cases , International Journal of Management and Business Development: Vol. 2 No. 11 (2025): Volume 02 Issue 11
- Dunja Ilovača, Institutional Trust and Psychological Risk Management in International Security and Defense-Related Operations , International Journal of Management and Business Development: Vol. 3 No. 3 (2026): Volume 03 Issue 03
- Dr. Alejandro M. Torres, Technological Progress, Energy Efficiency, and Sustainable Development in China: Evidence from Econometric Modeling , International Journal of Management and Business Development: Vol. 3 No. 01 (2026): Volume 03 Issue 01
- Richard Owusu, SAVINGS AND INVESTMENT BEHAVIOUR OF YOUNG ADULTS: EXPLORING THE ROLE OF FINANCIAL LITERACY AND PARENTAL FINANCIAL BEHAVIOUR , International Journal of Management and Business Development: Vol. 1 No. 1 (2024): Volume 01 Issue 01 2024
You may also start an advanced similarity search for this article.