Teaching Paper: Accountability Frameworks for Non-Profits: Strengthening Governance, Donor, and Beneficiary Relationships

Accountability remains a cornerstone of legitimacy and sustainability in the non-profit sector. This Teaching Paper presents three interrelated accountability frameworks—governance and board accountability, donor accountability, and beneficiary accountability—that enable organisations to balance transparency, ethics, and mission alignment. The frameworks integrate theory and practice, showing how clear roles, participatory mechanisms, transparent reporting, and evaluation processes can strengthen trust among boards, donors, and communities. A case study from an East African NGO illustrates how implementing these frameworks increased both donor retention and community confidence. Reflection questions and practical tools support application in diverse organisational contexts, making this paper a bridge between scholarly analysis and applied management.