Rendición de cuentas de las ONGs ante los donantes: ¿mejor dicho que hecho?
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https://doi.org/10.17561/ree.n1.2023.7410Palabras clave:
ONG, sin ánimo de lucroResumen
La creciente participación de las organizaciones no gubernamentales (ONG) en la solución de los problemas de desarrollo ha dado lugar a un aumento del número de ONG en todo el mundo y a una mayor visibilidad e influencia. Aunque durante más de 20 años se han planteado el papel y la responsabilidad de las ONG, sigue siendo necesario garantizar las buenas prácticas en las ONG y determinar qué medidas mejorarán su rendición de cuentas ante sus partes interesadas. Nuestro estudio tiene como objetivo contribuir a esta iniciativa desde el enfoque de la rendición de cuentas a los donantes. Para lograr este objetivo, se llevó a cabo una revisión sistemática de la literatura y un análisis bibliométrico para analizar las limitaciones y necesidades que la rendición de cuentas a los donantes plantea a las ONG. Nuestros hallazgos sugieren que la rendición de cuentas de los donantes interfiere con las actividades de las ONG, lo que las lleva a generar resultados a corto plazo, centrarse más en los resultados financieros y sentir una mayor presión sobre los costos generales. Sin embargo, la literatura más reciente abre una oportunidad para hacer que la rendición de cuentas ascendente sea más útil para las ONG. Siguiendo esta tendencia, proponemos que la rendición de cuentas de los donantes se considere como una dimensión para evaluar la calidad de las ONG, de modo que se convierta en una poderosa herramienta de marketing para atraer y retener a los donantes.
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