Award Date
12-1-2017
Degree Type
Dissertation
Degree Name
Doctor of Philosophy (PhD)
Department
Political Science
First Committee Member
Jonathan Strand
Second Committee Member
John Tuman
Third Committee Member
Rebecca Gill
Fourth Committee Member
Erin Hamilton
Number of Pages
193
Abstract
Non-Governmental Organizations (NGOs) are becoming increasingly important as providers of development assistance in the Global South. As these organizations are gaining in importance, accountability concerns have grown. NGOs are considered to be accountable to a range of stakeholders, including funders, foreign governments where work is being performed, and the local communities being served. In spite of these concerns, there has been little research on the effectiveness of specific accountability mechanisms. This study empirically tests one such mechanism, the Single Audit, required by the United States' government for organizations that receive federal grant funding. Unfortunately, it is found the results of the Single Audit have no effect on future funding decisions of USAID. This study only tests one accountability mechanism, and further research is necessary to understand both the uses and limitations of the Single Audit, as well as the effectiveness of other accountability mechanisms.
Keywords
Accountability; Audits; Foreign Assistance; USAID
Disciplines
Political Science
File Format
Degree Grantor
University of Nevada, Las Vegas
Language
English
Repository Citation
Retzl, Kenneth J., "Audits and Accountability in Non-Governmental Organizations" (2017). UNLV Theses, Dissertations, Professional Papers, and Capstones. 3162.
http://dx.doi.org/10.34917/11889741
Rights
IN COPYRIGHT. For more information about this rights statement, please visit http://rightsstatements.org/vocab/InC/1.0/