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The purpose of this paper is to focus on compacts and their effectiveness in ensuring that non‐government organisations (NGOs) are able to remain independent, critical checks on government.

The experiences of the English Compact and the Working Together for NSW agreement, created in the Australian state of New South Wales (NSW). The analysis of Working Together relies upon interviews conducted with key informants involved in its negotiation. Using these cases the effectiveness of compacts in supporting NGOs, particularly in their role as advocates is examined.

The paper finds that, despite the similarities between the English Compact and Working Together, the NSW government has not produced similar supporting structures or mechanisms and that no champion exists to drive it within government. As a result, awareness of Working Together is low in both the NSW government and among NGOs, and, unlike the English Compact, it has had little effect on the ability of NGOs to advocate independently. As such, it is suggested that compacts do not offer long‐term solutions to the difficulties in the relationship between governments and NGOs. This is because their efficacy is reliant upon the support of government.

The list of interviewees is by no means exhaustive. Despite numerous attempts, the authors were unable to obtain interviews from a number of figures approached from middle‐level departments within the NSW state government.

The interviews are original and new to the literature on compacts. This interview material is especially useful as little literature exists that analyses the Working Together for NSW agreement.

The purpose of this paper is to examine how managers in Nepalese business organizations and non‐profit non‐government organizations understand and practice strategic management and to what extent such understanding and practices differ from those in western countries.

In‐depth case studies of eight business organizations and non‐government organizations (NGOs) were prepared based on multiple data collection such as interviews and review of reports and the cases were analyzed to identify several themes for discussion of similarities and differences in the views and practices of strategic management.

Managers in Nepal have developed some shared understanding of key aspects of strategic management and practice some important aspects of strategic management; much remains to be done in order for them to develop a clear strategic focus so that they could develop their abilities to compete with global players and to create competitive advantages.

This study suggested several avenues for future research for more systematic and data‐driven studies on the roles of international exposure on managers, international partners, national culture and other macro environmental conditions on strategic management practices in Nepal and South Asia.

The research findings are useful for managers of business organizations and non‐government organizations to develop their strategies for superior performance in South Asian countries characterized by volatile business environment and resource constraints.

NGOs which work for social development need to improve their strategic management practices with more rigorous and resilient strategic implementation in Nepal.

This research is unique in the context of Nepal and will be useful in similar contexts. The findings contribute to understanding the strategic management practices in a unique culture.

As transition countries shift to a mixed welfare system, the accountability of non-government organizations (NGOs) becomes critical to quality services. Yet, poor financial and managerial practices of some NGOs in China have led to distrust from citizens. The purpose of this paper is to use a democratic accountability framework to examine citizen participation in NGOs as an approach to understand an angle of this distrust. Does the Chinese language academic literature about NGO accountability engage with concepts of participation in NGO governance, management and service use?

The method was content analysis of a search of words and concepts relating to NGOs, participation and accountability in the available Chinese language literature on NGO accountability through the newly developed search engine Wenjin Search of the National Library of China.

The analysis found that most Chinese literature only emphasizes problems of accountability, causes and regulatory solutions. When the literature includes participation, it refers to it as a platform for civil society, rather than a process of accountability within an NGO.

Searching by keywords in one search engine may not be exhaustive. The results probably reflect most of the current research of Chinese scholars, considering the depth of the search engine.

Formal NGOs are relatively new in the Chinese political landscape; and government regulations are largely administrative and unenforced. At conceptual and political levels, the absence of discussion about other forms of accountability ignores questions about public dissatisfaction with NGO performance and the public’s willingness to contribute to NGO effectiveness, and civic engagement.

An implication is that until Chinese NGO research also incorporates democratic accountability concepts, it will continue to ignore the internal and external drivers from citizens for NGO change. Transition country NGOs that encourage participation have the potential to engender greater accountability in the organization, community and in state relations.

The present paper aims to discuss the “money laundering” aspect and related governance practices of third sector, non-government organizations (NGOs). In NGOs globally, foreign contributions are not an old story. But in NGOs, the spotlight on the vulnerability of money laundering in the name of foreign contribution(s) requires special attention. The study highlights the dimension of money laundering in an Indian NGO and related dominance of board leadership about governance issues by way of foreign contribution.

The present study uses case study method for enlightening the money laundering tussle in a non-government organization and its governance impact on the stakeholders’ interests at large.

The results stress upon the need for to have strong anti-money laundering practices in non-government organizations in the form of foreign contributions which are still struggling to have a sound governance system in place.

It is of significance to both policymakers and standards setters at the international level in the light of increasing global awareness about anti-money laundering practices of the third sector.

There will be an improvement in the corporate management related to money-laundering of these organizations and infuse higher confidence among stakeholders and further lead to their effective regulatory framework.

It is an original paper which highlights the role and significance of money laundering practices in the third sector.

This study aims to investigate how non-government organisation (NGO) managers balance accountability to donors and beneficiaries and the role of felt responsibility in this process.

Using concepts of accountability theory, practices of microenterprise development NGOs are examined in two countries – Bangladesh and Indonesia – through interviews with managers of 20 NGOs and analysis of NGOs’ publicly available data.

Findings show a shift in emphasis from a vertical view (upward to donors and downward to beneficiaries) to a horizontal view of NGO accountability. Under this view, a selective approach to donors whose mission and approaches to poverty alleviation aligned with those of the NGOs played an essential role in supporting NGOs’ internal accountability. Further, felt a responsibility to beneficiaries is identified as an important mediator balancing both upward and downward accountability. While accountability to donors and beneficiaries was interrelated, accountability to donors was considered a short-term objective and accountability to beneficiaries was considered a long-term and overriding objective.

Findings contribute a further understanding of the role of felt responsibility to beneficiaries as a mediator for balancing upward and downward accountability based on the perspectives of NGO managers. Reframing accountability through a horizontal view helps to balance multiple directions of NGO accountability: to self, donors and beneficiaries.

This study investigates non-government organisations' (NGO) current accounting and reporting practices in a developing economy context (Mauritius) and argues the case for reforms to enhance their transparency and accountability.

A content analysis of a sample of NGO annual returns was carried out followed by interviews with NGO officers and actors on the state of accounting and reporting practices in Mauritius. The authors analyse the data from a public accountability perspective.

The content analysis revealed poor accounting and reporting practices by Mauritian NGOs. Based on interview insights, the authors find that these poor practices arise due a lack of (1) NGO-specific accounting standards, (2) engagement with narrative reporting, (3) properly trained NGO officers and (4) proper monitoring and control. Some of the interviewees expressed their support for introducing online filing systems and accounting requirements that are commensurate with NGO size, improving regulatory oversight, while ensuring that NGO accounts are made available to the public.

While there are many calls for better NGO accountability and transparency in developing economies, little is known about the state of accounting and reporting mechanisms (and regulatory framework thereof) that could provide the basis for relevant reforms towards enhancing accountability. Considering the opacity of NGO information in Mauritius and recent concerns about money laundering practices and the perceived ineffectiveness of regulatory oversight, this first national assessment of accounting and reporting practices sheds light on current challenges and formulates locally appropriate recommendations for the sector.

The market in trafficked children bought and sold for sexual exploitation is one of the most inhumane transnational crimes that appear to have been facilitated by globalisation and its many effects, such as growing disparity in wealth between North and South. Child sex trafficking (CST) in the Greater Mekong Subregion (GMS) is an extremely complex problem, deeply rooted in historical injustice, gender inequality and poverty. In addition to the complexities of the child trafficking issue, the organisations that seek to combat CST are themselves not always a united force and display their own internal and inter-agency complexities. The purpose of this paper is to examine some of the key complexities of responding to CST in Thailand and Cambodia.

The methodology for this research consisted of 22 semi-structured interviews with anti-child trafficking experts in Thailand and Cambodia, in addition to field observations in various child sex tourism hubs in Southeast Asia.

The complexities of the CST problem in Thailand and Cambodia are discussed as well as analysis of the internal and inter-agency barriers faced by the organisations that seek to combat CST. The research finds that, due to limitations in donor funding, anti-trafficking organisations face difficulties in effectively responding to all aspects of the CST problem. The recommendation is made for improved advocacy networking against this transnational crime. Recent success stories are highlighted.

The research for this paper involved semi-structured interviews with staff from non-government organisations and United Nations agencies, but not with government representatives. The lack of available data from Thai and Cambodian government representatives limits the ability of the researcher to evaluate the effectiveness of anti-trafficking organisations’ response to the child trafficking issue. Also lacking is the voice of child trafficking victims, the key beneficiaries of anti-trafficking organisations’ aid and advocacy efforts.

There is an abundance of literature on the subject of CST but a dearth in scholarly literature on the subject of advocacy and policy responses to CST in Southeast Asia. This paper provides a valuable contribution the knowledge base on child trafficking by analysing both the complexities of the CST issue and the complexities, for anti-trafficking organisations, of effectively combating CST in the GMS.

The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in Bangladesh. The study further aims to understand whether such accountability disclosures support NGO legitimacy in Bangladesh and if so, in what form.

To fulfil this objective, a content analysis was conducted on the annual reports of 24 selected leading NGOs operating in Bangladesh. The data were then analysed through the not-for-profit accountability framework of Dhanani and Connolly (2012). Theoretical constructs of legitimacy were further mobilised to corroborate the evidence.

It was found that NGOs operating in Bangladesh discharged all four types of accountability, i.e., strategic, fiduciary, financial and procedural (Dhanani and Connolly, 2012) through annual reports. The findings further suggested that carrying out these accountabilities supported the legitimation process of NGOs. Moreover, we found that NGOs took care of the needs of both primary and secondary stakeholders although they widely used self-laudatory positively charged words to disclose information about their accountabilities.

The study contributes to the limited accounting research on the public disclosures of NGOs and not-for-profit firms particularly in emerging economy settings. Also, we contribute to the limited research on the accountability-legitimacy link of NGOs evident in public disclosures like annual reports.

The experiences of eleven successful development projects from six different countries are summarised and discussed. The management aspects of non‐commercial development projects are studied to identify the features which contribute to their success and which could be incorporated in the design of future projects and the training of project managers. A mixture of government and non‐government projects are studied, highlighting the increasing role of the latter in development activities. Areas for further research are noted.