Articles

Governance in the Charitable Sector: Accountability, Transparency, Sound Management, and Inclusiveness

Ahamed Qasim Alkhatib (1), Najah Farhat(2), Husam Aloteibi(3), Khadijah Fayyad(4), Sayel alwaqfi(5)
Business Administration Department, Collage of Business, Imam Mohammad Ibn Saud Islamic University (IMSIU), Saudi Arabia
Received2025-11-11
Revised2026-01-25
Accepted2026-05-26
Published2026-06-06

Abstract

The charitable sector contributes to sustainable development and social change alongside the public and private sectors. It helps people experiencing poverty meet essential needs, including food, clothing, housing, and medicines. By sustaining this support during periods of hardship and crisis, charitable organizations can improve living conditions and strengthen social cohesion.

This article examines four principles of charitable sector governance and their role in effective oversight. Accountability clarifies who is responsible for decisions and outcomes. Transparency makes decisions and the use of resources open to scrutiny. Sound management helps organizations allocate resources in line with their objectives, while inclusiveness brings the perspectives of people served by charitable programs into decision-making. The article argues that applying these principles can improve organizational efficiency and help charitable organizations sustain services that respond to community needs.

Keywords — Charitable sector, governance, accountability, transparency, inclusiveness, sustainable development.

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References

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