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Accountability relationships in the NFP sector have been insufficiently explored. This paper uses submissions to an Australian Parliamentary enquiry to explore the attitude of the sector to accountability. Content analysis of submissions to the inquiry of the 2008 Australian Senate Standing Committee on Economics into the disclosure regimes for charities and not-for-profit organizations. Leximancer and NVivo software packages were used for the analysis. Current models of accountability relationships are inadequate in that they do not put enough focus on the role of the Clients and Community stakeholder group. The authors argue that there is a problem in putting too much emphasis on upwards accountability through mechanisms of financial reporting to the detriment of downwards accountability.
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