Development
is a concept not amenable to exact and precise definition. There have been lengthy
discourses on what development is, articulating the expression from social, economic,
and various other perspectives. Workable definitions cover issues related to livelihoods,
education, health, sanitation, infrastructure, human resource development, accessibility
to technology, and balanced growth of socioeconomic factors with specific reference
to gender equality. However, the emphasis has now shifted from rural development
to sustainable rural development. Brundtland Commission defined sustainable development
as "to meet the needs of the present without compromising the ability of
future generation to meet their own needs." It is a three-dimensional concept
that combines economic, social and ecological perspectives. Sustainable rural
development is a long drawn process, which involves active participation from
various stakeholders like government, private sector, civil societies, as well
as professionals.
Of
the various participants, Non-Government Organizations (NGOs) have played a major
role in rural development. An NGO is a non-profit, voluntary, service-oriented,
developmental organization for the benefit of members (a grassroot organization)
or of other members of the population (an agency). These organizations are formalized,
independent, democratic, non-sectarian peoples' organizations working for the
empowerment of economically and or socially marginalized groups. NGOs played a
major role in bringing a change in the lives of average poor rural citizens. However,
one area where NGOs are sufficiently lacking is adoption of standard accounting
practices, transparency and communication of their financial and social performance
through appropriate standardized reporting practices. Their failure on this front
has bred a feeling of suspicion amongst the general public regarding utilization
of funds and grants by NGOs. While NGOs should readily accept their responsibility
of proper reporting and follow practices, which are generally adopted elsewhere,
there is a need to appreciate the peculiar circumstances in which NGOs work and
the constraints arising out of it. NGOs neither have the resources nor the expertise
or the need to bring their accounting and reporting practices on par with corporates.
They work in an environment totally different from commercial organizations and
this fact needs to be recognized.
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