Accountability and Control in Non-governmental Organisations (ngos) – a Case of Bangladesh Zahir Uddin Ahmed Phd Student Manchester School of Accounting & Finance

Non-governmental Organisations (NGOs) perform an important role in the economic development of developing countries by providing services to society through welfare works for community development, assistance in national disasters, sustainable system development, and popular movements. In recent years, funding constraints, calls for accountability, media exposure and the development of a contract culture have brought demands for increased performance measurement and control within the development sector. As a consequence, NGOs are currently under pressure to undertake increased monitoring and evaluation and present measurable indicators of output, impact and capacity. Many NGOs command significant economic resources yet the accounting literature has largely ignored this sector. Consequently knowledge of the effectiveness and efficiency of these organizations is poor. There is a need to study their control and accountability especially as there are widespread beliefs that conventional wisdom in accounting and control textbooks is not widely used. This study attempts to fill this lacuna by studying accountability and control systems in a large local indigenous NGO. It examines how control systems relate to accountability and transparency of NGOs of developing countries like Bangladesh, and the efficiency and effectiveness of these types of organizations in delivering services.