“…It is found that engaging more closely with beneficiaries allows to better identify and address their needs and creates a sense of ownership, which can lead to more effective programs and collaborations (Cavill & Sohail, 2007). Comprehensive INGO accountability therefore addresses a broader set of stakeholders and is driven by a moral obligation, the need for Andrews, 2014;Boyer & Kolpakov, 2018;Breen et al, 2018;Brown et al, 2012;Cordery & Sim, 2018;Ebrahim, 2003a;Elbers & Schulpen, 2013;Gugerty, 2008b;Jegers, 2008;Jeong & Kearns, 2015;McConville & Cordery, 2018O'Dwyer & Unerman, 2008;Pallas & Guidero, 2016;Sofronova et al, 2014;Thrandardottir & Keating, 2018;Townsend & Townsend, 2004 Tool to gain trust of donors to ensure future funding, and ensure regulatory freedom Goncharenko, 2019;Gutterman, 2014;Hielscher et al, 2017;Prakash & Gugerty, 2010;Van Puyvelde et al, 2012 Tool to demonstrate organizational performance (financial, and non-financial) Cordery et al, 2019;Crack, 2016;Liket & Maas, 2015;McConville & Cordery, 2018;Mitchell, 2013;Schmitz et al, 2012;Traxler et al, 2020 Tool to assess organizational performance (financial, and non-financial) Liket et al, 2014;Prentice, 2016;Sowa et al, 2004 Strategic tool to create organizational effectiveness Brown et al, 2012;Cavill & Sohail, 2007;…”