The accountability of international development NGOs (INGOs) has attracted a great deal of interest from academics and development practitioners. INGO accountability falls into two categories: practical accountability (for the use of inputs, the way activities are performed, and for outputs) and strategic accountability for how INGOs are performing in relation to their mission. This paper presents a conceptual framework for exploring INGO accountability. It is based on information collected through a literature review and semi-structured interviews with representatives from 20 UK-based INGOs.
