Mohd Shukor Harun2024-05-302024-05-302022Nawai, N., Khairi, K. F., Abdul Hamid, S., Nazri, M. A., Ramli, N. A., Abd Aziz, S., Ibrahim, M. A., & Abdul Shukor, S. (Eds.). (2022). e-Proceedings of The 10th Islamic Banking, Accounting and Finance International Conference 2022 (iBAF2022) : “Future-Proofing for Business Excellence Through Islamic Banking, Accounting and Finance.” Universiti Sains Islam Malaysia. https://fem.usim.edu.my/ibaf2022-proceeding/eISSN 2948-460Xhttps://fem.usim.edu.my/ibaf2022-proceeding/https://oarep.usim.edu.my/handle/123456789/17449e-Proceedings of The 10th Islamic Banking, Accounting and Finance International Conference 2022 (iBAF2022): “Future-Proofing for Business Excellence Through Islamic Banking, Accounting and Finance”/ Editors: Norhaziah Nawai, Khairil Faizal Khairi, Suhaila Abdul Hamid, Muhamad Azrin Nazri, Nur Ainna Ramli, Sumaiyah Abd Aziz, Mohd Adha Ibrahim, Syadiyah Abdul Shukor. 13th-14th September 2022 (Virtual Conference) Organized by: Faculty of Economics and Muamalat, Universiti Sains Islam MalaysiaRecently an issue of accountability in Malaysian NGO arises where stakeholders start to query an updated financial information and its availability to access. Stakeholders always desire information disclosure on fund management and allocation from nongovernmental organizations (NGOs). However, the rights of stakeholder in respect of their demands sometimes ignored. This phenomenon has led to the withdrawal of stakeholder participation in NGO activities particularly where it has come to light that an NGO has misused funds. Upward accountability practices offer a way of providing information to stakeholders to meet their requirements. Upward accountability refers to processes by which senior managers are held accountable to higher-level boards of directors representing the interests of corporate principals. Therefore, this paper aims to conceptually study the influence of upward accountability practices of information disclosure among Malaysia NGOs. This study also seeks to provide a comprehensive literature of upward accountability. The study revealed that accountability practices of that NGO affect both external and internal image of their NGO. The results provide a theoretical contribution to the study of nonprofit accountability and add value to the current research.en-USAccountability; NGO; Upward, MalaysiaArticle6670