Title: NGO legitimacy and financial transparency: towards a multilevel governance direction

Authors: Agatha Michael Saber; Mario Edmond Sassine

Addresses: Business School, Holy Spirit University of Kaslik, Jounieh, Lebanon ' Business School, Holy Spirit University of Kaslik, Jounieh, Lebanon

Abstract: The paper consists of studying NGOs governance practices from organisational and environmental perspectives. The literature has illustrated dimensions and theoretical currents that provide elements of answers for the main research statement. A mixed research methodology has been adopted. The qualitative approach helps understanding the reasons and interviewees perceptions in the light of a deontology and financial transparency on the use of financial donations. The qualitative data treatment and analysis converge with those of previous studies' findings, as seven research hypotheses were developed in this regard. The quantitative approach is adopted to ensure the external validity of the research findings. A survey is disseminated for 385 Lebanese NGO. The results show a validation for the seven hypothesis where Lebanese NGO's aim for professionalising their internal control with the presence of auditors to assist the board in conducting, at best, the vision and the mission of the said NGO's.

Keywords: internal control; audit; multilevel governance; legitimacy; financial transparency; stakeholders; NGO; non-governmental organisation.

DOI: 10.1504/EMJM.2022.127446

EuroMed Journal of Management, 2022 Vol.4 No.4, pp.270 - 297

Received: 17 Aug 2021
Accepted: 27 Jan 2022
Published online: 05 Dec 2022 *

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