Challenges in Accountability for Non-Profit Organisations

Accountability in the non-profit sector is constrained by power imbalances, administrative burdens, ethical dilemmas, and sectoral diversity. This article identifies five major challenges that shape the practice and perception of accountability: donor dominance over community priorities, excessive reporting demands, confidentiality tensions, uneven sectoral expectations, and the paradox between donor- and mission-driven approaches. These challenges reveal that accountability is not merely procedural but deeply political and ethical, reflecting structural inequalities and competing values. The analysis argues for proportional, context-sensitive, and hybrid accountability frameworks that preserve mission integrity while meeting donor and regulatory expectations. By embedding participation, ethical judgment, and adaptive design, non-profits can transform accountability from a compliance exercise into a mechanism that sustains legitimacy, trust, and social impact.