This research aims to investigate the impact of competing accountability requirements in public sector organizations, especially for Non-Governmental Organizations (NGOs). It provides empirical evidence of impact factors determining the effect of competing accountability requirements on the work performance of NGO accountability actors in Indonesia. The objectives of the research are to identify the distinct types of accountability requirements and to determine whether the competing accountability pressures affect the perceived work performance of NGO accountability actors. Institutional theory, especially institutional isomorphism, is utilized as a theoretical lens to explain the findings further. This research uses mixed research methods and employs Partial Least Square (PLS) and Thematic Content Analysis (TCA) to analyze and to interpret the data. The results from the quantitative analysis show that the work performance of NGO accountability actors in Indonesia is partly affected by a negative perceived work context that is influenced by workload and job tension. Further analysis indicates the occurrence of normative isomorphism.