Abstract
The centrality of state in provision of public goods and services has gradually been encroached upon by the market and the nonprofit sector known with the popular acronym of NGO. Previously limited to philanthropy and disaster relief, NGOs today act in political locales of advocacy, brokerage, evaluation, analysis, public awareness, and capacity building, etc. A coherent understanding of NGOs is, therefore, imperative to comprehend the nature of their activities, expanding scope of action and most importantly the underlying processes that will ensure their accountability. Despite the benefits and the need for NGO accountability, not much has been undertaken in Pakistan. The numerous pieces of legislation and the regulatory bodies to implement these laws, have failed to bring about the desired change in the functioning of NGO community. Moreover, the fact that the NGOs have failed to recognize the relevance of accountability, brings into question their legitimacy. Using a specific conceptual framework available in the studies on non-profit leadership and management, this paper attempts to explore the challenges of holding NGOs accountable in Pakistan and offers practical policy prescriptions to improve NGOs’ governance and accountability.