Performance accountability systems require nonprofits to bear more risk for achieving results. Although a growing body of work has examined nonprofit accountability, less attention has been given to the concept of risk. This article points to a potential conflict between performance accountability frameworks and nonprofit work. This conflict can be best understood as a one between managing risk in task-driven relationships, in which relationships are formed simply to achieve desirable results, and managing risk in developmentally driven relationships, in which performing a task is intended not only to achieve desirable results but also to build enduring capacity to take action on common problems.
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