Abstract

The purpose of this paper is to investigate the perception of donors on the need for Non-Governmental Organizations' (NGOs) regulation and accountability. It explores the opportunities this offers to regulation and accountability research. Drawing upon public interest theory and upward accountability, this study employed quantitative methods to test donors' perceptions of NGO regulations and accountability. While this paper focuses on Nigeria, it draws on examples from developing and developed countries contexts to contribute to knowledge and scholarship. The research findings show that there is a positive association between perceptions for Nigerian NGO regulation and accountability. There is also evidence that there are significant differences in perceptions for regulation, accountability and frequency of donations. Following the research findings, this paper argues for the establishment of an agency responsible for the supervision, coordination and monitoring of NGOs. This agency will help improve accountability and enhance public trust in the sector. This paper advances our knowledge of NGO regulation and accountability and provides a basis for accounting scholars who are seeking to undertake accountability research on Africa. As far as we know, there is no existing study that has empirically investigated the perception of the need for regulation and accountability in Nigerian NGOs from the donors' perspective.