Exploring Financial Accountability of Small Faith-Based Organizations Operating in an East African Context

Abstract

In the eyes of the Western public, financial accountability plays a crucial role in determining credibility of faith-based organizations (FBOs). Challenges at coherently reporting this information grow more complex when the Western FBO operates in the global South. This thesis explores accountability issues that exist for small Western FBOs working in the East African context of Uganda and Kenya. The paper considers the East African perspective on the Western idea of financial accountability. The paper stresses the importance of knowing the local culture and the need to take time to build trust, relationships, and an effective governing structure when operating an FBO in East Africa. Preliminary conclusions suggest that attaining sound financial accountability is possible, but Westerners and East Africans must collaborate to design compatible accountability systems in order to achieve the shared goals of credibility and transparency to Western FBO donors.