Accountability Mechanisms in Nigerian Christian NGOs

Accountability has become a defining issue in the governance of non-governmental organizations (NGOs) globally, particularly in developing countries like Nigeria where transparency and integrity are recurrent challenges. Christian NGOs play critical roles in health, education, and social development, but their legitimacy depends on their accountability to donors, government regulators, church leadership, and communities. This paper examines accountability mechanisms within Nigerian Christian NGOs through the lens of governance theory and faith-based ethics. It draws on Nigerian and African scholarship to analyze legal, financial, moral, and programmatic accountability structures. Findings indicate that while mechanisms such as audits, board oversight, and donor controls exist, their implementation is hindered by weak regulation, leadership dominance, and limited community engagement. The paper concludes that effective accountability in Christian NGOs requires professionalization, participatory governance, and a balanced integration of spiritual and managerial accountability.