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The Practices of Upward Accountability in the Malaysian NGO

机译：马来西亚非政府组织向上问责制的实践

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Donors always desire information disclosure on fund management and allocation from non-governmental organizations (NGOs). However, the rights of donors in respect of their demands sometimes ignored. This phenomenon has led to the withdrawal of donor participation in NGO activities particularly where it has come to light that an NGO has misused funds. Upward accountability practices offer a way of providing information to donors in order to meet their requirements. In this study, the NGO, APB, was investigated as a case study using a qualitative approach. The NGO manages funds mainly from Malaysian donors and distributes them to Palestinian beneficiaries. This study aims to examine the ways in which the NGO discharges accountability to its donors and to understand the reason for the selection of particular methods of accountability. The data was collected by interviewing fifteen (15) informants, observation and document analysis. Drawing on social capital theory, this study found that trustworthiness, shared norms and information channel influence the practice of upward accountability in the NGO. The findings also indicate that when either formal or informal upward accountability is used in isolation the NGO is less effective in discharging its obligations to its donors because of barriers that prevent it reaching all donors using one type of practice. Therefore, the NGO uses both formal and informal upward accountability where both of them are coexist to satisfy its stakeholders. Also the practise of informal upward accountability is more dominant than formal upward accountability.
机译：捐助者始终渴望非政府组织（非政府组织）的资金管理和分配信息披露。但是，捐助者的权利有时会忽略他们的要求。这种现象导致捐助者参与非政府组织活动，特别是在阐明非政府组织已经滥用资金的情况下。向上问责制措施提供向捐助者提供信息以便满足其要求。在本研究中，使用定性方法作为案例研究来研究NGO，APB。非政府组织主要来自马来西亚捐助者的资金，并将其分发给巴勒斯坦受益者。本研究旨在审查非政府组织对其捐助者的责任以及理解选择特定问责方法的原因的方式。通过面试十五（15）个线人，观察和文件分析来收集数据。借鉴社会资本理论，这项研究发现，可靠性，共享规范和信息渠道影响非政府组织向上问责制的实践。调查结果还表明，当正式或非正式的向上问责制时，由于防止它达到所有捐助者的障碍，非政府组织在向其捐助者履行其义务时，不效益。因此，非政府组织使用正式和非正式的向上问责制，其中两者都是满足其利益相关者的共存。此外，非正式上行问责制的做法比正式向上问责制更占主导地位。

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