Case Studies in Accountability Practices: Comparative Insights from Non-Profit Organisations

Accountability manifests differently across non-profit organisational forms, shaped by scale, structure, and mission. This article uses a comparative case study approach to examine how accountability operates in three organisational types: large international NGOs (INGOs), small grassroots NGOs, and networked coalitions. It integrates principal–agent, stakeholder, and legitimacy theories to analyse both structural mechanisms and relational practices. Large INGOs demonstrate strong compliance and oversight but limited community engagement; grassroots NGOs embody trust-based accountability constrained by donor reporting demands; and coalitions reveal hybrid, peer-based models that prioritise collective norms and shared legitimacy. Comparative insights highlight that scale and context matter, hybrid mechanisms enhance adaptability, and accountability remains a dynamic negotiation between donor expectations and mission ethics. The study underscores that sustainable accountability arises from integrating formal structures with participatory and relational approaches.