Abstract

As Non Governmental Organizations (NGOs) grow in importance on the international development scene, transparency, accountability and government co-option are becoming increasingly important topics.  The growing influence of NGOs requires that donors, academics, and policy makers start care-fully examining transparency and accountability issues on both in micro and macro level.  In this paper, we seek to answer three questions: first, who are NGOs accountable to?  Second, what transparency methods are NGOs using to demonstrate accountability? Finally, how are governments co-opting NGOs and how does this affect the role of NGOs and in particular their accountability and operations? To shed light on these questions, we interview four NGOs from around the world to answer a written questionnaire about accountability and transparency methods within their organization. The analysis of the questionnaire reveals a variety of transparency-improving techniques applicable to small and large organizations that can range from very formal reporting techniques to face-to-face transparency reporting. In addition to outlining these transparency techniques, the results reveal varying degrees by which NGOs and government work together. Finally, we discuss the role of macro-level code of conduct organizations in meeting some of the accountability and transparency needs of NGOs.

Key words: Accountability, code of conduct organizations, transparency, government co-option.