Purpose This paper aims to discuss the main reasons behind the tension between accountability to donors and accountability to beneficiaries, in terms of obtaining the basic needs and human rights of the latter. Relying on three arguments; firstly, based on Angela Crack’s (2013) theory of the three waves of accountability, the authors argue that the unequal power relations between donors, international non-governmental organisations (INGOs) and beneficiaries is a source of the deficit and gap of this accountability. Secondly, the authors examine the relation between INGOs and politics, their role in influencing policy making and their increased involvement with governments and states. The authors suggest that INGOs reliance on governments for facilitation and funding makes them accountable to those governments in a way that conflicts with the needs of their beneficiaries affecting their chances to obtain their basic human rights. Thirdly, the authors explore the different agendas between the global north and global south, considering the Western roots of INGOs. Finally, the paper suggests that unequal power relations, INGOs’ questionable legitimacy and the unclear relation with politics explain the causes behind the tension in accountability making it inevitable. Design/methodology/approach Angela Crack’s (2013) theory of the three waves of accountability. Findings The paper suggests that unequal power relations, INGOs’ questionable legitimacy and the unclear relation with politics explain the causes behind the tension in accountability making it inevitable. Originality/value Identifying and resolving the tension between INGOs accountability to donors and accountability to so-called beneficiaries can result in better obtainment of human rights.