Social Responsibility Disclosure, Accountability Mechanism And Empowerment: The Evidence Of MERCY Malaysia
Non-Governmental Organisations (NGOs) in Malaysia face increasing attention from the public and government agencies due to their provision of aid. This includes questions regarding the appropriateness of adopting accounting mechanisms designed for corporate organisations to NGOs with social objectives and no profit motive. The empirical research study reported in this paper centers on the accountability relations of one such NGO - MERCY Malaysia. MERCY occupies a dominant position in providing humanitarian assistance and medical relief to disasters around the world; they are a fully-certified member of the Humanitarian Accountability Practices (HAP) and the only NGO in South-East Asia to have received an ACCA reporting ward in 2007.