Enabling and constraining features of donor accountability and its relationship to beneficiary accountability

Purpose: The purpose of this paper is to theorise and empirically examine the views of various NGO stakeholders on the role of donors in facilitating beneficiary accountability.<br/><br/>Method: The paper adopts a case study design and draws primarily on semi-structured interviews with the officials of a large development NGO, donor representatives and regulators. <br/><br/>Findings: We find that donor accountability contains both enabling and constraining features in relation to beneficiary accountability. Our evidence shows that while legitimising their own actions, donors’ accountability requirements embed some enabling provisions of beneficiary accountability, such as participation, monitoring, evaluation and lessons learning, which facilitate beneficiary accountability (Ebrahim, 2003b). We argue that exerting the attributes of power, legitimacy and urgency donors are in a position to realise their accountability claims (Mitchell, Agle, & Wood, 1997) and can hold funded NGOs to account. In the absence of beneficiaries’ power and the unwillingness of regulators to hold NGOs to account, donors’ accountability can play a complementary role in making an NGO accountable to its beneficiaries. Finally, we capture and illustrate some constraining features of donor accountability which limits the promotion of beneficiary accountability.<br/><br/>Research limitations/implications: The findings have significant implications for the policy makers and donors in the context of the current phenomenon of NGOs drive for self-sustainability via commercial activities which are actively encouraged by the donors.<br/><br/>Originality: This paper provides an alternative theorisation of donor accountability in a development NGO context. It draws on rare qualitative empirical data which incorporate the views of multiple groups (including donors which is hitherto rare in the NGO accountability literature) who are directly and/or indirectly involved in setting and negotiating NGO-donors accountability relationship. It enhances our understanding in terms providing a more nuanced portrayal of donor accountability. <br/>