Data Extraction from NGO Financial Statements within a Global South Context

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).