TOWARDS STRONGER ACCOUNTABILITY: GOVERNANCE DIMENSIONS IN WESTERN BALKAN NGOS

This study explores how the key governance dimensions of transparency, legitimacy and effectiveness influence the level and quality of accountability within non-governmental organisations (NGOs) operating across the Western Balkans. The research focuses on the internal governance mechanisms that determine how NGOs maintain ethical conduct, operational credibility and public trust in a region characterised by institutional transitions and donor dependency. By examining how these dimensions interact, the study aims to provide a deeper understanding of the governance structures that strengthen accountability and contribute to more responsible organisational performance. This study aims to identify the governance factor with the greatest impact on accountability and to explain the interrelationships among the three factors. To this end, a structured analytical framework combining quantitative and qualitative methods was employed. A variety of statistical techniques were employed in the analysis, including descriptive statistics, correlation, ANOVA, linear and logistic regression, mediation and cluster analyses. This comprehensive methodological approach enabled an in-depth examination of the direct and indirect effects between governance dimensions and accountability, ensuring empirical robustness and analytical clarity. The results confirm that legitimacy and effectiveness are the most influential determinants of accountability, while transparency has a significant, albeit mostly indirect, impact. Regression analyses indicate that higher levels of organisational effectiveness and legitimacy are strongly associated with greater accountability. Transparency enhances these dimensions and indirectly reinforces accountability. Further mediation analysis demonstrates that transparency influences accountability positively through its impact on legitimacy and effectiveness. Cluster analysis revealed different patterns of governance maturity, showing that NGOs with stronger internal governance systems consistently achieve higher accountability outcomes. In conclusion, accountability in NGOs is a multidimensional and dynamic concept influenced by interconnected governance mechanisms. Strengthening legitimacy through ethical practices, improving effectiveness through measurable results and embedding transparency as an integral management principle are all key to sustaining credibility and public trust. These findings provide valuable insights for NGO leaders, policymakers and donors who wish to improve the quality of governance and ensure that non-profit organisations in the Western Balkans are more transparent, legitimate and effective.