Accountability disclosure through web-based: Malaysian humanitarian and medical relief NGO
List of Authors
  • Suraiya Ibrahim , Tariq Tawfeeq Yousif Alabdullah

Keyword
  • Non-profit organization; accountability; stakeholder; performance; governance

Abstract
  • The strength and diversity of stakeholders influence web-based accountability, in line with stakeholder theory. This research aims to better understand the mechanisms for acquiring and disseminating accountability information, with an emphasis on non-governmental perspectives. The inquiry investigates the interaction between the aims of accountability, governance, and performance to demonstrate that an organisation is accountable on the web. The investigation utilised content analysis to shed light on web-based accountability in non-governmental organisations. The information was acquired through an in-depth examination of ten official websites of non-governmental organisations, which serve as a primary source of internet information. The findings have been analysed using the three accountabilities of mission, governance, and accountability. According to the data, the NGO's mission accountability was at its peak. Based on the study's results, mission accountability had the highest level of transparency within the NGO, followed closely by governance and performance accountability. In all, 84.83% of non-governmental organisations offered accountability information, while 15.17% did not. In the absence of shareholders, accountability is established by both the number and the authority of various stakeholders, hence validating the stakeholder theory.

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