Accountability for an NGO essentially means empowered and responsible staff and managers who have more authority and responsibility for decision-making can improve delivery of the NGOs aims and objectives and can improve management of human and financial resources.
Accountability can be characterized in a number of ways. Accountability is personal, i.e. authority can only be delegated to one person. Accountability is vertical, i.e. from top to bottom, responsibilities an authority is delegated from supervisor to subordinate (Therefore, a supervisor holds the subordinate accountable). Accountability is neutral, i.e. it is neither a positive nor a negative concept. Excellent results are recognized, but failure may involve swanctions, including the withdrawal or modifications of working systems.