ABSTRACT
There has been considerable recent debate among donors and NGOs on the issue of accountability (Edwards and Hulme 1994). However, there is as yet no agreed definition of NGO accountability. While all parties aspire to a comprehensive view of the subject, in most practical situations NGO accountability boils down to the domain of finance. This narrow operational definition is partly a consequence of the ease of establishing specific and quantifiable criteria for measuring financial accountability. It is also partly due to the fact that donors (and other resource-providers) have been the most vocal commentators on the issue. The regulatory dimension of accountability has also been emphasised in many contexts (including India), being narrowly defined in relation to finance (submitting regular financial reports which are externally certified to ensure legitimacy). The regulatory context in which an NGO operates defines the laws, rules and procedures that prescribe parameters and behaviours relevant to NGO accountability. For a detailed analysis of these regulatory aspects in India, see Tandon (1989).
