Opportunities for Downward Accountability? Survey Evidence From Small Transnational <scp>NGOs</scp>

ABSTRACT Development NGOs face expanded pressures for accountability, both to deliver project results and to operate with participatory and democratic processes. Existing research distinguishes between “upward” accountability to donors and “downward” accountability to clients or beneficiaries, and it often finds that pressures of upward accountability can be stronger. We examine the practices of a subset of NGOs that could be an ideal case for strong downward accountability: small transnational NGOs, which rely on individual donors, tend to make long‐term commitments to a handful of sites, and prize relationships with beneficiaries. We analyze a survey of small U.S.‐based NGOs and find that informal, relational forms of downward accountability dominate among this group. Our analysis finds that the reported frequent visits by U.S. leadership and partnership structure with the host community are associated with more robust downward accountability. Contrary to our predictions, higher shares of funding from foundations and government are not associated with weaker downward accountability. Most importantly for theory, we learn that a lack of required formal upward accountability—in written reports and quantification—is not sufficient to produce stronger downward accountability. Small NGOs are largely untouched by the era of evaluation and quantification in the management of nonprofits. We cannot say whether the absence of these pressures is necessary to promote downward accountability, but we conclude that it is not sufficient.