Work

Data Extraction from NGO Financial Statements within a Global South Context

Year: 2026

Type: article

Abstract: Evidence is mounting that we are on the cusp of greater global access to nonprofit data due to digitization, particularly regarding government nonprofit registration data. This is leading researchers to apply new methods for analyzing data, as well as critical work that asks questions about the potential and pitfalls of this data revolution. In this vein, drawing on government registration data from Ghana, this study examines the critical challenges to extrapolating data from NGO financial statements in a Global South context. 255 NGO financial statements submitted to the government of Ghana (in West Africa) are used to build the dataset. These financial statements vary in several important ways that affect data standardization (e.g., type of currency, currency conversion rate(s), accounting methods, fiscal years). Findings present a preliminary framework and key questions for coding NGO financial statements in a Global South context – addressing both the potential and the perils of building comparative cross-national datasets (when possible).

Source: Nonprofit Policy Forum

DOI: 10.1515/npf-2024-0064

Authors: Sandy Zook, Samantha Temple, Justice Nyigmah Bawole

Institutions: Bridgewater College, Colorado School of Mines, King Fahd University of Petroleum and Minerals

Language: English

Topic: Nonprofit Sector and Volunteering

Subfield: Sociology and Political Science

Field: Social Sciences

Domain: Social Sciences

SDG: Partnerships for the goals

Open Access status: diamond

OpenAlex ID: W7203779851

FWCI:

Cites: 22

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