ABSTRACT
The authors distinguish ‘hierarchical accountability’ and ‘holistic accountability’ in framing the reporting practices between Non-Governmental Organisations’ (NGO) funders and their beneficiaries. Studies undertaken in Ghana provide examples of the issues that NGOs working in emerging economies have to manage, and the roles of accounting and accountability in enhancing the effectiveness and efficiency of this management. Development and refining of theories in the area of NGO accounting and accountability is an additional direction and important element of future NGO accounting and accountability studies that can make an impact both on the academic literature and on policy and practice around NGO accounting and accountability.
