Downward Accountability in Three Civil Society Organisational Structures: A Comparative Study

This research explores accountability to beneficiaries within Civil Society Organisations (CSOs). Conceptualised as ‘downward’, this direction of accountability is of increasing research interest, given that beneficiaries have the strongest links to the mission of a CSO. However, the concept of downward accountability is used across CSO forms and includes a diverse array of organisational qualities, structures, missions, and people. This suggests downward accountability to be an encompassing concept, amenable to diversity amongst CSO forms. However, this research examines the similarities and difference within downwards accountability across three CSO forms in Australia: public philanthropic foundation, service provider, and cooperative. Findings from 48 interviews suggest similarities in downward accountability exist despite nuanced variations. The insights gained contribute to problematising the concept of downward accountability, thereby providing a more complex understanding of the phenomena