Managing Upward and Downward Accountability Through Strategic Ambidexterity in an INGO Setting

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Abstract

Drawing on data from a 2.5-year field case study, this research examines how an International Non-Government Organization (DevCo) uses ambidexterity to manage the tensions between upward and downward accountability. Using the theoretical lens of organizational ambidexterity, particularly the explore-exploit paradox, and utilizing Miles and Snow’s adaptive cycle, we analyze how DevCo optimized existing systems to strengthen donor reporting and upward accountability. At the same time, we unearth how DevCo fostered downward accountability by building new relationships with local non-governmental organizations and recipient communities. Using the explore-exploit paradox, we highlight how DevCo’s ambidextrous capabilities were seen to be mutually supportive as opposed to being mutually exclusive. This case study also shows how ambidexterity enabled DevCo to effectively manage the diverse array of stakeholders to whom they are accountable. These findings are discussed from both a practical and theoretical perspective.

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Walsh, J. N., Berkery, E., & Lannon, J. (2026). Managing Upward and Downward Accountability Through Strategic Ambidexterity in an INGO Setting. Nonprofit and Voluntary Sector Quarterly, 55(5), 1227–1257. https://doi.org/10.1177/08997640251396026

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