Institutional donors occupy a privileged position among nongovernmental organization (NGO) stakeholders, which enables them to satisfy their accountability demands via donor‐imposed reporting in addition to official NGO information disclosures. This study explores the rationale behind the accountability demands of institutional donors and the utilization of donor‐imposed reporting for building, keeping, and strengthening NGO–donor relationships by examining a case of a Norwegian advocacy NGO and its five institutional donors. Real‐life constructs embedded in interview design are employed to contextualize the accounting data and expand the respondents’ perceptions by providing visibility to alternative scenarios of information provision. By approaching the topic through multi‐organizational perspectives, the study reveals the confluence and interdependence in symbiotic relationships of NGOs and their long‐term institutional donors, which are built through regular interorganizational interactions around imposed accountability demands and reporting requirements. The findings demonstrate that donors’ accountability demands are motivated by their vested interests in controlling, mitigating risk, legitimating grants’ provision, influencing NGO agendas, and obtaining trustworthy partners in the nonprofit sector. The analysis reveals that the types of demands donors impose are determined by institutional logics embedded in their own organisational practices, ideologies, and patterns of governance. The multiplicity of implied donor logics requires NGOs to adjust their identities as the notions of familiarity, compliance, and consonance with these logics would signal NGOs’ trustworthiness and reliability and assist in securitization of long‐term funding. Finally, the study discusses the implications of the multiplicity of donors’ logics and imposed requirements for the accountability and reporting practices in the nonprofit sector.

中文翻译：

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非营利部门中捐助者施加的报告实践中的逻辑，信任和相互依赖性

机构捐助者在非政府组织（NGO）利益相关者中享有特权，这使他们除了通过官方NGO信息披露外，还可以通过捐助者施加的报告来满足其问责制要求。本研究通过研究挪威倡导性非政府组织及其五个机构捐助者的案例，探索了机构捐助者的问责制要求背后的理由，以及利用捐助者施加的报告来建立，保持和加强非政府组织与捐助者之间的关系。嵌入访谈设计中的现实结构被用来关联会计数据，并通过提供信息提供的替代方案的可见性来扩展受访者的看法。通过多组织视角探讨该主题，该研究揭示了非政府组织及其长期机构捐助者在共生关系中的融合和相互依存关系，这是通过围绕强制性问责要求和报告要求进行定期的组织间互动而建立的。研究结果表明，捐助者的问责要求是由他们在控制，降低风险，使赠款合法化，影响非政府组织议程以及在非营利部门获得可信赖的合作伙伴方面的既得利益所驱动。分析表明，捐助者提出的要求的类型由其自身组织实践，意识形态和治理模式中所嵌入的制度逻辑决定。隐含的捐助者逻辑的多样性要求非政府组织调整其身份，以熟悉，合规，与这些逻辑相一致将表明非政府组织的可信赖性和可靠性，并有助于长期资金的证券化。最后，该研究讨论了捐助者逻辑的多重性的含义以及对非营利部门问责制和报告实践的要求。