How Not to Kill the Golden Goose: Reconceptualizing accountability environments of third-sector organizations

For third-sector organizations (TSOs) that deliver publicly funded health and community services, accountability practices are predominantly shaped by the imperatives of government funders. However, the ensuing public management accountability regimes can undermine TSO responsiveness to communities, align poorly with imperatives of professional staff, create high transaction costs and threaten TSO sustainability. Public management literature lacks an adequate framework for conceptualizing TSO accountability. We outline a conceptual framework - the 'triskele' - for analysing accountability tensions experienced by TSOs that could assist funders and other stakeholders with the difficult task of designing more workable and meaningful accountability regimes for all stakeholders.