Comparative Analysis of Documentation Practices in Agricultural and Social Development NGOs
VOLUME 22, 2025
The Role of Targeted Infra-popliteal Endovascular Angioplasty to Treat Diabetic Foot Ulcers Using the Angiosome Model: A Systematic Review
VOLUME 6, 2023
Abstract
This study examines documentation practices in development-oriented NGOs, focusing on agricultural and social sectors, and their impact on organizational performance and accountability. Using a mixed-methods approach with 250 respondents, the study applies correlation, regression, and paired sample t-tests for analysis. Findings reveal a strong positive influence of documentation practices on organizational effectiveness, while documentation quality shows a weak but significant relationship with accountability. Agricultural NGOs emphasize structured, quantitative records, whereas social development NGOs rely more on qualitative, narrative documentation. The results suggest that integrating both approaches can enhance overall organizational performance. The study highlights the importance of capacity building and digital documentation systems. Limitations include sample scope and sectoral focus, and future research should explore technological integration and broader comparative frameworks.
Lecture in accounting. University of Basrah, College of Administration and Economics, Department of Accounting.