AN ANALYSIS OF ACCOUNTABILITY PRACTICES IN NON-

GOVERNMENTAL ORGANIZATION : THE CASE STUDY OF

WORLD VISION GHANAN

BY:
JOSEPH MARCEL DARKO
(10877248)

SUPERVISOR:
DR. . E. T. ASARE

202y
2021/2022 academic year
 Presentation Outline
Background of the Study
Problem Statement

Purpose of Research

Research Objectives

Research Questions

Literature Review

Research Methodology

Significance of Study

References
 Background of the Study

• A Non-Governmental Organization is an organization that

generally is formed independent from government. They
are typically non profit entities( Jim, 2021).

• Financial accountability as the requirement to provide

information to parties both inside and outside the
organization. It is the process of identifying, measuring and
communicating economic information to permit informed
and rational decisions to be made. Viswesvaran (2006)
 Background of the Study Con…
• Since NGOs get most of their funding from donors,
accountability for NGOs is usually to the donors, the
beneficiaries, the employees and other stakeholders (Wells,
2003).

• There is increased awareness by donors of the failures of

some key stakeholders in ensuring stewardship on billions
of funds that have been channelled through them (Riddell,
2013; World Bank, 2017).
 Problem Statement

• Due to the significance of the resources involved, the issue

of NGOs' level of accountability remain topical and major
focal point for assessing the sustainability of programmes,
as well as the associated possible risks of misappropriations
and embezzlements (Asare, 2017).

• In Ghana for instance, there is only few information out

there as to operations of World Vision, in spite of the
desired accountability relationship (Asante, 2019).
 Problem Statement Con…

• MBUGUA (2018), recommended that all NGOs should have

measures to ensure financials are managed properly.

• This study seeks to respond to this call by exploring the

various measures used by the NGOs in Ghana towards
financial accountability.
 Purpose of Research

• The main purpose of this study is to analyse the

accountability practices in Non-Governmental
Organisations, with World Vision Ghana in focus.
 Research Objectives

• To identify the accountability measures put in place in

World Vision Ghana for its routine operations;
 
• Assess the level of compliance with the accountability
measures put in place in World Vision Ghana; and
 
• Evaluate the challenges associated with accountability
practices in World Vision Ghana.
 Research Question

• Based on the above objectives, the study shall answer the below
questions:

• What are the accountability measures put in place in World Vision

Ghana for its routine operations?

• To what extent do officials of World Vision Ghana comply with

measures put in place towards accountability; and

• What challenging is accountability practices in World Vision Ghana?

 Literature Review

Author Area Findings

MBUGUA (2018), The effects of financial NGOs should have measures to ensure
accountability on the financials are managed properly.
performance of non-
governmental organizations

AHMED (2004) ACCOUNTABILITY AND NGOs are currently under pressure to

CONTROL IN NON- undertake increased monitoring and
GOVERNMENTAL evaluation and present measurable
ORGANISATIONS indicators of output, impact and capacity

Morehead (2017) Internal control and indicate strong internal control systems help
governance in non- deter, detect, and prevent fraud and
governmental corruption which, in turn, increase the
organizations. transparency and financial accountability
strength to the stakeholders
 Research Methodology

Research Approach and Quantitative Research Approach

Design

Sampling Technique Purposive Sampling

Study Population Accounting staff, Audit staff and management

Sample Size 25 McDaniel and Gates (2001)

Data Collection Self administered questionnaire

Data Analysis

Ethical Consideration Seek consent and assures respondent of Confidentiality

 Significance of Study

• Academia
The study will contribute to academia by providing the
required insight on which further studies could be conducted.

• Practice
The outcome of this will bring to light to the management of
World Vision Ghana and World Vision International the level
of accountability within the NGO and to assist management
towards enhancing its practices and control procedures.
References
References Con…
THANK YOU