ABSTRACT
This chapter investigates accountability in charities working to reduce under-five mortality in least developed and developing countries. An accountability score was calculated as the sum of the number of accountability-holder groups that were provided with accountability for each accountability mechanism, and the scores were plotted against the number of accountability mechanisms for each charity. In the survey, charities of different sizes had different reasons for having various accountability mechanisms. Notwithstanding any legal requirement, various organizations, such as the Humanitarian Accountability Partnership, Charity Review Council and federated charities such as World Vision and Save the Children, have established standards and/or codes of conduct to guide staff and volunteers in the conduct of charity business. Although charities may be legally obliged to provide some pre-defined level of accountability as a condition of receiving funding from an agency, government, organization or wealthy donor, in general, charities are not legally required to be accountable.
