Abstract
Drawing on the institutional sociology framework of coercive isomorphism, the study explores the effects of upward hierarchical accountability on the program outcomes of NGOs in Bangladesh. The study uses a qualitative case study method involving two NGOs. The findings from the case studies suggest that NGOs which depend on foreign funding spend more time and resources in fulfilling their upward hierarchical accountabilities compared to NGOs which are funded from their own sources. As a result, the accountability obligations of foreign-funded NGOs are not met as effectively as NGOs which are funded from their own sources.
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