“…The specific natures of instrumental and normative accountability mean that they may be discharged in different ways, depending on those involved. For example, although reports may be contractually required by 'upward' stakeholders (for example, grantmaking organizations), and feature prominently in the discharge of such accountability, normative accountability is more likely to be provided 'downward' (for example, to beneficiaries) in different forms (Broadbent et al, 1996). While formal reports (of perhaps a less technical nature than those required for 'upward' accountability) and other communications may play a part in 'downward' accountability, features beyond merely providing information will possibly be most relevant (such as the quality and immediacy of service delivery, and 'voice' in terms of decision making).…”