摘要：AbstractThe paper investigates the formalisation social accountability relations in the non-governmental organisation (henceforth, NGO). The accountability can be extended outside traditional reporting into forms of actions including conversation, behavioural explanations and reasonable conduct. The theoretical contribution highlights the social “closeness” through “veil of ignorance”, which empirically investigated through a case study of MERCY Malaysia, an international medical relief NGO. Thus, the paper provides an understanding of accountability relations, which involves the use of annual and performance reports in negotiating physical access into relief sites. The social “closeness” consists of moral imperatives and trustworthiness of individual in engaging in volunteering work.
