Iranian Journal of Sociology

Abstract With a specific focus on youth non-governmental organizations in Isfahan province, this paper aims to demonstrate the way in which the NGOs, while maintaining their relationship with the government, ensure accountability not only to the government but also to their primary beneficiaries, namely, the society. This study utilized the grounded theory method and conducted in-depth interviews with 33 secretaries from youth centers in Isfahan province. The research findings reveal that NGOs uphold accountability towards various stakeholders through specific procedures. The multitude and variety of stakeholders' interests, which are often in conflict with each other, along with the constraints imposed by government agencies on NGOs, turns the process of floating the accountability into a strategy for creating a balance between the various axes of accountability and multiple layers of interests, and especially reserving downward accountability.