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1、WorldDevelopmentVol.31,No.5,pp.813–829,2003Ó2003ElsevierScienceLtd.AllrightsreservedPrintedinGreatBritainwww.elsevier.com/locate/worlddev0305-750X/03/$-seefrontmatterdoi:10.1016/S0305-750X(03)00014-7AccountabilityInPractice:MechanismsforNGOsALNOOREBRAHIM*VirginiaPolyt
2、echnicInstituteandStateUniversity,Blacksburg,USASummary.—Thispaperexamineshowaccountabilityispracticedbynongovernmentalorganizations(NGOs).Fivebroadmechanismsarereviewed:reportsanddisclosurestatements,performanceassessmentsandevaluations,participation,self-regulation,
3、andsocialaudits.Eachmechanism,distinguishedaseithera‘‘tool’’ora‘‘process,’’isanalyzedalongthreedimensionsofaccountability:upward–downward,internal–external,andfunctional–strategic.Itisobservedthataccountabilityinpracticehasemphasized‘‘upward’’and‘‘external’’accountabi
4、litytodonorswhile‘‘downward’’and‘‘internal’’mechanismsremaincomparativelyunderdeveloped.Moreover,NGOsandfundershavefocusedprimarilyonshort-term‘‘functional’’accountabilityresponsesattheexpenseoflonger-term‘‘strategic’’processesnecessaryforlastingsocialandpoliticalchan
5、ge.KeypolicyimplicationsforNGOsanddonorsarediscussed.Ó2003ElsevierScienceLtd.Allrightsreserved.Keywords—accountability,nongovernmentalorganizations,reporting,evaluation,self-regula-tion,socialaudit1.INTRODUCTIONThepurposeofthispaperistoexaminevariouswaysinwhichaccount
6、abilityisprac-Concernsaboutaccountabilityinnongov-ticedbyNGOs.First,Idrawuponnumerous1ernmentalorganizations(NGOs)havein-definitionsofaccountabilityinordertodevelopcreasedoverthepasttwodecades,dueinpartanintegratedperspective.Ithenexplorefivetoaseriesofhighlypublicizeds
7、candalsthatkeyaccountabilitymechanismsusedbyNGOshaveerodedpublicconfidenceinnonprofitor-inpractice:reportsanddisclosurestatements,ganizations,coupledwitharapidgrowthinperformanceassessmentsandevaluations,NGOsaroundtheworld(Gibelman&Gelman,participation,self-regulation,a
8、ndsocialaudits.2001;Young,Bania,&Bailey,1996).TheFinally,IcomparethesemechanismsacrossagrowthofNGOs,especiallyintheSouth,has
