Navigating control and performance in emergency NGOs: the pivotal role of accountability

Purpose This study aims to investigate the pivotal role of accountability in shaping control mechanisms within non-governmental organizations (NGOs) engaged in disaster relief, examining how it influences control practices and operational capacity in resource management. Design/methodology/approach We conducted a comparative case study based on 65 interviews with NGO experts in emergency crises and more than 300 documents. Findings Our findings highlight accountability as a driving factor that shapes the formality and coerciveness of control mechanisms, often in response to donor demands. Emergency NGOs apply various forms of formal and informal control, with financial transparency being crucial. While intrinsic NGO characteristics alone could not explain differing control configurations, we found that accountability affects operational capacity within each NGO type through its influence on control formalization and coerciveness. Originality/value Our findings challenge the belief that NGOs' intrinsic characteristics determine organizational control. Instead, accountability shapes control formalization. Our study offers practical insights for NGOs on how control choices affect operational capacity, examining multiple emergency NGOs in similar contexts rather than focusing on individual organizations.