An integrated perspective on emerging tensions between upward, downward and internal accountability within a development NGO setting

Sammanfattning: This paper contributes to the understanding and use of accountability in development NGOs (non-governmental organizations). By drawing on Ebrahim's (2003) framework we outline the accountability mechanisms present in Microfin, a large Indian microfinance NGO, and analyze the effects on Microfin's relationship with key stakeholders (in particular downwards to beneficiaries). We find that the internal accountability to a large extent is influenced by externally induced upward accountability mechanisms. By applying Kilby (2006), we find that strong internal accountability can constrain the effectiveness of downward accountability. In that way, the effectiveness of downward accountability is not only directly influenced by dominant upward accountability, but also indirectly influenced by internal accountability which is shaped by upward accountability mechanisms. We call for a higher level of formality in the implementation of downward accountability mechanisms that properly incorporate beneficiaries' views and address the power imbalances inherent in the NGO-beneficiary relationship. Further, we argue that more informal relationships between field staff and beneficiaries foster and initiate proper interaction with beneficiaries, which given their life situation and illiteracy, cannot be expected to be initiated on their behalf. However, we especially see that funders have a responsibility in enhancing the formal downward accountability mechanisms due to, as we found, their high leverage on the configuration of internal and downward accountability within the NGO.