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

Language

English


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