Mechanisms of Accountability in Non-Profit Organisations
Author: Dr. Anna Neya Kazanskaia
Publisher: NEYA Global Publishing
Article | NEYA Global Journal of Non-Profit Studies
Year: 2025
ORCID: https://orcid.org/0009-0009-5669-1676
DOI: https://doi.org/10.64357/neya-gjnps-acbldtrthrtrns-04
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About the Article
Accountability in non-profit organisations operates through interconnected mechanisms that encompass financial disclosure, participatory engagement, and external oversight. Financial reporting, audits, and certifications demonstrate stewardship and transparency but often prioritise compliance over learning. Participatory mechanisms—such as community scorecards and participatory budgeting—rebalance power by amplifying beneficiary voices, though their transformative potential depends on meaningful design and facilitation. External monitoring by watchdogs, rating platforms, and media enhances transparency but can narrow focus to easily measured indicators. This article argues that effective accountability requires an integrated architecture combining financial assurance with learning-oriented evaluation, institutionalised participation with decision rights, and selective external scrutiny that complements internal governance. Such a balanced design strengthens legitimacy, fosters trust, and promotes adaptive organisational effectiveness.
Key Topics
- Financial reporting and independent audits
- Participatory accountability and community engagement
- External oversight and watchdog mechanisms
- Audit society and performative compliance
- Integrated accountability frameworks
- Organisational learning and adaptive governance
Suggested Citation
Kazanskaia, A. N. (2025). Mechanisms of Accountability in Non-Profit Organisations. NEYA Global Journal of Non-Profit Studies. NEYA Global Publishing. https://doi.org/10.64357/neya-gjnps-acbldtrthrtrns-04
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