Accountability in Non-Profit Organisations: A Multidimensional Balancing Act

Accountability in non-profit organisations represents a multidimensional balancing act between control and trust, compliance and ethics, oversight and learning. Synthesising insights from theoretical, empirical, and comparative perspectives, this article reframes accountability as a reflexive process that unites procedural, relational, and ethical dimensions. It argues that accountability should not be reduced to donor reporting or regulatory compliance but viewed as an evolving practice that builds legitimacy, trust, and learning across stakeholders. Persistent challenges—such as donor dominance, administrative burdens, digital divides, and cultural diversity—highlight the need for hybrid, context-sensitive frameworks that integrate financial, participatory, and digital mechanisms. Designed equitably, accountability can transform from a constraint into a strategic resource that reinforces legitimacy, strengthens governance, and fosters ethical empowerment in the global non-profit sector.