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Accountability mechanisms offer the opportunity for sharing knowledge, through their role in the synthesis, contextualisation and transmission of information. Through an examination and analysis of both the different types of knowledge possessed by NGO fieldworkers in a developing country, and the extent and effectiveness that these knowledge types are incorporated into accountability mechanisms between funders and donors, this paper evaluates the current and potential role of NGO accounting and accountability mechanisms in furthering knowledge management and organizational learning in NGOs.
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