Abstracts in English, Afrikaans and Xhosa / Non-governmental organisations (NGOs) play an important and growing role within the
global economy and towards public good. Given the escalating economic and social
significance of NGOs, the practical importance of being able to demonstrate their
accountability in a robust and comprehensive manner is increasingly being recognised.
Perhaps surprisingly, the ability to demonstrate their non-financial accountability is also
becoming increasingly important. However, various institutional logics have shaped
the face of NGOs’ work, as well as their reporting and their accountability mechanisms.
This study therefore examined annual reports of sampled NGOs within Namibia and
analysed various institutional accountability logics that shape accountability and
reporting in the sector. Extending the literature on accountability logics of NGOs to
include local regulations logics, financial and non-financial logic and integrated
reporting logic, the study adopted a qualitative illustrative case study of the HIV and
AIDS sector in Namibia. To this end, it used 13 purposively selected NGOs, subjecting
their documents to analysis and through the conducting of interviews to build both
theory and practice. The data were then analysed using content analysis to theme the
findings towards the novel contribution it was intended to make.
The findings of the study are analysed and interpreted through the lens of the
institutional logics theory. The findings indicated that, currently, NGOs do not disclose
decision-useful information suitable for all major groups of stakeholders. It is clear from
the study that funder and local context regulation logics are the dominant logics in
shaping the accountability mechanisms of NGOs in Namibia. The results have an
implication for understanding the reporting systems of NGOs, particularly in developing
countries such as Namibia. It is argued that extended accountability logics, such as
local accountability, financial and non-financial and integrated reporting, are emerging
in the NGO sector. / Nie-regeringsorganisasies (NROs) speel 'n belangrike en groeiende rol in die globale
ekonomie en in openbare belang. Gegewe die toenemende ekonomiese en sosiale rol
van NROs, word hul praktiese belang en aanspreeklikheid meer prominent. Hul
vermoë om nie-finansiële aanspreeklikheid te demonstreer, word ook toenemend
belangrik. Institusionele logika het die werking, verslagdoening en aanspreeklikheidsmeganismes
van NROs gevorm. Hierdie studie het die jaarverslae van NRO's
in Namibië ondersoek en die institusionele logika wat aanspreeklikheid en
verslagdoening in die sektor vorm, ontleed. 'n Kwalitatiewe illustrerende gevallestudie
van die HIV en Vigs-sektor in Namibië bestaande uit 13 geselekteerde NROs is
ingesluit om plaaslike regulasie-, finansiële- en nie-finansiële logika met verslagdoeningslogika
in NROs te integreer.
‘n Ontleding en interpretasie, deur gebruikmaking van institusionele logika-teorie, het
bevind dat NROs tans nie beslissingsinligting bekendmaak wat vir alle hoofgroep
belanghebbers geskik is nie. Dit is duidelik uit die studie dat befondsings- en plaaslike
konteksregulasie-logika die dominante invloede is wat die aanspreeklikheidsmeganismes
van NROs in Namibië gevorm het. Die resultate het 'n invloed op die
verstaan van verslagdoeningstelsels van NROs, veral in ontwikkelende lande soos
Namibië. Die studie bevind dat uitgebreide aanspreekliksheidslogika, wat plaaslike
aanspreeklikheid, finansiële en nie-finansiële asook geïntegreerde verslagdoening
insluit, in die NRO-sektor na vore kom. / Zwiimiswa zwine zwa sa vhe zwa muvhuso (dzi NGO) dzi shuma mushumo wa ndeme
na wa nyaluwo kha ikonomi ya ḽifhasi kha vhuḓi ha tshitshavha. Ho ṋetshedzwa u
gonya ha ikonomi na ndeme ya matshilisano ya dzi NGO, ndeme ya nyito ya u kona u
sumbedza vhuḓifhinduleli hadzo nga nḓila yo khwaṱhaho yo fhelelaho i khou engedzea
na u dzhielwa nṱha. Ṱhaṅwe tshine tsha mangadza, vhukoni ha u sumbedza
vhuḓifhinduleli hadzo hu si ha masheleni na hone ho engedza ndeme. Naho zwo ralo,
zwiitisi zwo fhambanaho zwa zwiimiswa zwo fhaṱa mbonalo ya mushumo wa dzi NGO,
na nḓila dzadzo dzou vhiga na vhuḓifhinduleli hadzo. Ṱhoḓisiso heyi nga zwenezwo
yo ṱola mivhigo ya ṅwaha nga ṅwaha ya tsumbo dza dzi NGO kha ḽa Namibia na u
saukanya zwiitisi zwo fhambanaho zwa vhuḓifhinduleli ha zwiimiswa zwine zwa fhaṱa
vhuḓifhinduleli na kuvhigele kha sekithara. U engedza maṅwalwa nga ha zwiitisi zwa
vhuḓifhinduleli ha dzi NGO u katela zwiitisi zwa ndaulo dzapo, zwiitisi zwa masheleni
na zwi si zwa masheleni na tshiitisi tsha u vhiga ho ṱanganelaho, ṱhoḓisiso yo shumisa
ngudo ya tsumbo ya khwaḽithethivi ya sekhithara ya HIV na AIDS kha ḽa Namibia. U
swika zwino, yo shumisa dzi NGO dza 13 dzo nangwaho ho sedzwa vhukoni, u ṱana
maṅwalo avho kha u saukanya na kha u ita inthaviwu u fhaṱa vhuvhili hazwo thyeori
na nyito. Data yo ḓo saukanya nga murahu hu tshi khou shumiswa u saukanya zwi re
ngomu kha u wana thero zwi tshi ḓa kha u bveledza phambano ine ya fanela u
bveledzwa.
Mawanwa a ngudo a saukanya na u ṱalutshedzwa nga kha kuvhonele kwa vhushaka
ha tshiimiswa, maitele a matshilisano na zwine ha tendwa khazwo. Mawanwa o
sumbedzisa zwauri, zwazwino, dzi NGO a dzi bviseli khagala mafhungo a tsheo a
ndeme o teaho zwigwada zwoṱhe zwihulwane zwa vhadzhiamukovhe. Zwi tou vha
khagala u bva kha ngudo uri vhalambedzi na zwiitisi zwa ndaulo ya nyimele yapo ndi
zwiitisi zwihulwane kha u fhaṱa kuitele kwa vhuḓifhinduleli kha dzi NGO kha ḽa Namibia.
Mvelelo dzo baḓekanywa na u pfesesa sisiṱeme dza kuvhigele kwa dzi NGO kha ḽa Namibia, nga maanḓa kha mashango ane a kha ḓi bvelela a nga ho sa Namibia. Ho
rerwa nga ha u pfi zwiitisi nyengedzedzwa zwa vhuḓifhinduleli, zwi ngaho sa
vhuḓifhinduleli hapo, u vhiga ho ṱanganelaho hu si ha masheleni na ha masheleni, hu
bveledzwa kha sekhithara ya NGO. / Financial Accounting / D. Phil. (Accounting Science: Financial Accounting)
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:uir.unisa.ac.za:10500/27269 |
| Date | 11 1900 |
| Creators | Simasiku, Andrew |
| Contributors | Scott, Deon, Williamson, Charmaine |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Thesis |
| Format | 1 online resource (xvi, 315 leaves) : illustrations (some color), application/pdf |
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