Non-governmental organisations (NGOs) boards and corporate governance: The Ghanaian experience

Abstract

This paper seeks to examine the Boards of NGOs in line with best corporate governance practices using evidence from Ghana. Data collected were analysed using a comparative case approach which involved a comparison of the Boards of the four (4) main categories of NGOs in Ghana to ascertain whether they exhibit differences or similarities. NGOs in Ghana exhibited some weaknesses ranging board appointment to other board characteristics which depart from international best practices. Besides, there are no reference guides for NGO Board or codes on governance for NGOs in Ghana like in other countries. Therefore, there is the need to develop codes/by-laws or reference guidelines for NGOs, supported by an enabling environment to realise the full potential of NGOs.