The handbook is primarily aimed at managers and staff of humanitarian agencies, both at headquarters (HQ) and in the field. It speaks directly to those on front line of aid delivery as well as to senior managers who determine organisational culture and values. That does not mean to say the book is not relevant for other stakeholders. For example, it can help donors to assess the robustness and accountability of agency programmes, and local civil society organisations and the media to hold agencies working in their area to account _ as well as giving stakeholders an understanding of the challenges aid providers face in any humanitarian emergency