The Effect of Performance Accountability Reporting on Public Trust for NPOS in Qatar

Public trust is one of the main pillars in the continuous of Non-profit Organizations (NPOs). In order for an NPO to build public trust, they need to provide accountability. Thus, the study examines the performance accountability in the Qatari NPOs and the extent to which this accountability affects the public trust. The study used the survey to collect the data from the public who deal with NPOs in Qatar. The survey was developed to focus mainly on examining the relationship between public trust and NPOs’ performance. Furthermore, the survey focuses on measuring the public trust toward the activities provided by NPOs to society. Based on 77 responses, the results find that there is a sufficient level of accountability reporting among NPOs in Qatar. Furthermore, the relationship between accounting performance and public trust is significantly positive. The findings provide the implication that accountability reporting is important to build public trust in Qatar as one of the Middle East countries which most of these developing countries depend more on charities to help governments in social responsibility.