Doing good well: a dual accountability framework for nonprofits

IMPACTThis article offers nonprofit practitioners a practical way to distinguish accountability for organizational purpose from accountability for delivery. For boards and executives, the framework separates questions about mission, public benefit, trade-offs and mission drift from those concerning implementation, controls, reporting and performance. For managers, funders, regulators and umbrella bodies, it clarifies how reporting and evaluation systems can strengthen accountability without allowing metrics or compliance requirements to redefine mission. It also broadens accountability to include beneficiaries, affected communities, staff, peer bodies and wider publics. The central lesson for practice is that stronger accountability does not simply mean more reporting. It requires clearer differentiation between governing purpose and governing delivery, together with mechanisms that connect the two without allowing one to displace the other.