Evaluating NGO accounting and reporting practices in a developing economy: the case for reforms

Purpose This study investigates non-government organisations' (NGO) current accounting and reporting practices in a developing economy context (Mauritius) argues the case for reforms to enhance their transparency accountability. Design/methodology/approach A content analysis of sample NGO annual returns was carried out followed by interviews with officers actors on state Mauritius. The authors analyse data from public accountability perspective. Findings revealed poor Mauritian NGOs. Based interview insights, find that these arise due lack (1) NGO-specific standards, (2) engagement narrative reporting, (3) properly trained (4) proper monitoring control. Some interviewees expressed support introducing online filing systems requirements are commensurate size, improving regulatory oversight, while ensuring accounts made available public. Originality/value While there many calls better economies, little is known about mechanisms (and framework thereof) could provide basis relevant towards enhancing Considering opacity information Mauritius recent concerns money laundering perceived ineffectiveness this first national assessment sheds light challenges formulates locally appropriate recommendations sector.