Ethical Behaviour and Compliance with Donor Reporting Requirements by Non-Governmental Organisations in Uganda: A Proposition

Abstract

This study seeks to respond to the question of dwindling donor generosity in the face of the UN sponsored sustainable development goals and Uganda’s Vision 2040. Recently, most donors who support poverty alleviating efforts through the medium of Non-Governmental Organisations, have been scaling down on some of their commitments. This seems to persist even as the need for humanitarian and development aid is increasing due to neighborhood immigrations and the resulting resource competitions. Ideally, donor step back should be undesirable at this time, and any cause for the same should be established and checked. Scholars suggest managerial incentives could be at play. This study is set out to examine the relationship that exists between ethical behaviour and NGO compliance with donor reporting requirements in Uganda. The study objectives will identify the various donor reporting requirements and investigate some ethical behaviour that impede NGOs’ compliance with the donors’ reporting requirements. To address the question of why donor fatigue at such a time of need, the researchers propose to engage with donor agencies, national NGO regulators and NGO senior management teams, for their input into the response. The stakeholder views obtained will be available for integration into the national regulatory framework to rejuvenate donor trust and socio-economic participation of the NGO sector in Uganda. Keywords: ethical behaviour, compliance, donor reporting requirements, NGOs, Uganda DOI: 10.7176/RJFA/11-22-07 Publication date: November 30 th 2020