“Felt responsibility”: a mediator for balancing NGOs’ upward and downward accountability

Purpose This study aims to investigate how non-government organisation (NGO) managers balance accountability donors and beneficiaries the role of felt responsibility in this process. Design/methodology/approach Using concepts theory, practices microenterprise development NGOs are examined two countries – Bangladesh Indonesia through interviews with 20 analysis NGOs’ publicly available data. Findings show a shift emphasis from vertical view (upward downward beneficiaries) horizontal NGO accountability. Under view, selective approach whose mission approaches poverty alleviation aligned those played an essential supporting internal Further, is identified as important mediator balancing both upward While was interrelated, considered short-term objective long-term overriding objective. Originality/value contribute further understanding for based on perspectives managers. Reframing helps multiple directions accountability: self, beneficiaries.