This chapter focuses on how the intricacies of United Nations High Commissioner for Refugees (UNHCRs) various and diverse relationships impact more broadly its accountability. It presents the analytical framework from political science and legal scholarship, combines literature-based methodology with research on the impact of binding and non-binding international law and organisational practices on the relationships of global actors. The chapter concentrates to construct a bridge between these perspectives by suggesting that an analysis of the nature and application of accountability in the global space must begin with an appreciation of the pluralism of the context. It considers current perspectives on accountability as a normative value of the global space. The chapter addresses how UNHCRs relationships shape its accountability obligations. UNHCR has an institutional relationship with the UN General assembly (UNGA), which is created by its statute and its position as a UN subsidiary organ.