转向宗教:基于信仰的发展组织中非政府组织的问责制

Turning to religion: NGO accountability in a faith-based development organisation

Accounting Forum · 2025
被引 5
ABS 3

中文导读

研究了宗教是否影响非政府组织的问责过程,基于对加纳一个信仰型非政府组织工作人员的访谈,发现他们视工作为对上帝的使命,并利用宗教作为战略资源获取资金和正面评价。

Abstract

The purpose of this paper is to investigate whether NGO accountability processes are influenced by religion. To achieve its aim, the paper draws on interview data from officers working in a faith-based NGO in Ghana. The officers describe their work as a commission to God and argue that they are be accountable to God. Religion is employed instrumentally to gain positive beneficiary testimonies that are drawn upon for accountability purposes. Because of their faith identity, NGO officers do not negatively experience hierarchical accountability processes but rather work towards holistic accountability. Our analyses show that the NGO officers utilise religion as a strategic resource that they draw upon to gain funding. Recently some funders have turned to religious and faith-based NGOs because they believe such organisations employ a more effective approach to aid work. The work of these faith-based organisations is important as it can contribute significantly to development.

非政府组织问责制宗教发展研究组织行为