Theoretical Foundations 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-02
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About the Article
Accountability remains a cornerstone of legitimacy in the non-profit sector, yet its theoretical foundations reveal diverse and often contested interpretations. This article examines major frameworks—principal–agent, stewardship, stakeholder, and legitimacy theories—to clarify how accountability is conceptualised as both a contractual mechanism and an ethical relationship. The discussion situates these theories within the historical context of the late twentieth-century NGO expansion, when increased donor scrutiny and scandals accelerated the institutionalisation of accountability. A distinction is drawn between compliance-oriented and learning-oriented approaches: the former emphasise control and reporting, while the latter prioritise reflection, feedback, and adaptation. By exploring ethical dimensions such as transparency, inclusivity, and integrity, the article argues that accountability transcends technical oversight and functions as a moral and relational practice that mediates power between donors, organisations, and communities. Ultimately, accountability must integrate compliance, learning, and ethics to sustain legitimacy, trust, and resilience.
Key Topics
- Principal–agent, stewardship, stakeholder, and legitimacy theories
- Compliance versus learning in accountability systems
- Ethical and moral dimensions of governance
- Historical evolution of NGO accountability
- Power, legitimacy, and donor–beneficiary dynamics
- Integrative models of non-profit accountability
Suggested Citation
Kazanskaia, A. N. (2025). Theoretical Foundations of Accountability in Non-Profit Organisations. NEYA Global Journal of Non-Profit Studies. NEYA Global Publishing. https://doi.org/10.64357/neya-gjnps-acbldtrthrtrns-02
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