Non-governmental organizations (NGOs) play a crucial role in delivering essential services and addressing societal needs. Financial accountability is of paramount importance for NGOs to ensure transparency, trust, and effective utilization of resources. This study examines the influence of accounting systems on financial accountability in NGOs through a comparative analysis. By exploring different accounting systems employed by NGOs, including cash-based and accrual-based systems, this research aims to assess their impact on financial accountability practices. The findings shed light on the strengths and weaknesses of each system, providing insights for NGOs to enhance their financial accountability mechanisms and contribute to the sustainable development goals.

Accounting systems, financial accountability, non-governmental organizations

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