The influence of accounting systems on financial accountability in non-governmental organizations

Abstract

The objective of this paper is to examine the influence of accounting systems on financial accountability in non-governmental organizations (NGOs). The quantitative research approach was employed in the study and with the application of the cross-sectional research design using 317 respondents as sample size. The primary instrument was a self-administered survey and the data were collected and analyzed with the help of Statistical Package for Social Scientists (SPSS) for the purpose of examining the hypothesized relationship between perceived accounting systems and financial accountability. The results of regression analysis revealed that perceived accounting systems in NGOs have a significant influence on financial accountability policies. The results provide useful information for policymakers not only in NGOs, but also governmental entities that could be used in formulating appropriate policies to enhance the financial accountability.