“…It has been revealed that although most donors profess to appreciate the importance of downward accountability, they lack the practical knowledge for implementation (Chiweza, 2010;Eyben, 2008;Hilhorst and Guijt 2006;Keystone, 2006;O'Dwyer and Unerman 2007;Wellens and Jegers, 2011). This is because none of the donors' imposed reporting formats neither promotes downward accountability relationship between NGOs and their beneficiaries nor encourage learning, sharing and improvement (Agyemang et al, 2012;Baur and Schmitz, 2012;Islam et al, 2013;Jordan andvan Tuijl, 2006, Pham et al, 2010).…”