Public Value Accountability in a Swiss Development Aid Organization

Accountability in non-profit organizations is a complex and ambiguous task. Narrowing it down to one hierarchical purpose and management responsibility falls short of encompassing the processes involved in negotiating accountability issues with various stakeholders. Drawing on findings from a case study of a Swiss development aid organization, we explore in this paper how the accountability decision making process is structured within organizations in order to secure resources strategically important for its longevity. By establishing a link between accountability discourses and the resources organizations require, we propose a new way of considering how organizations manage accountability communication towards stakeholders. Applying discourse analysis allows us to approach the relational and negotiated dimension of accountability - a central dimension as far as value communication is concerned. We suggest to categorize accountability discourses into four different fields: aesthetical, economic, social and ethical. The most prevalent field is determined by which resources are sought from which stakeholders. With a focus on the public value created by organizations, our findings explore the ethical accountability discourse as the one most strongly linked to organizations' mission.