Revision with unchanged content. In the context of international development efforts, accountability verification processes (AVPs) between INGOs and their local partners occur in mul ti cul tu ral settings. This study examines how national cultural differences affect the practice of AVPs by INGOs in three countries (UK, India, and Thailand). Fin dings demonstrate that one size does not fit all. The use of a formal bu reaucratic approach to AVPs is ineffective in lesser-developed societies be cause it violates cultural values held by partner organizations. In practice, verification methods are being modified at the community level to make them consistent with local cultures and to ensure better accountability re sults. This study informs INGO executives and trustees that as INGOs learn more about how national culture affects AVPs, appropriate steps can be ta ken to adjust how accountability is established and maintained.
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