Accountability

Accountability, in terms of ethics and governance, is equated with answerability, culpability, liability, and the expectation of account-giving.^[1]

As in an aspect of governance, it has been central to discussions related to problems in the public sector, nonprofit, private (corporate), and individual contexts. In leadership roles,^[2] accountability is the acknowledgment of and assumption of responsibility for actions, products, decisions, and policies such as administration, governance, and implementation, including the obligation to report, justify, and be answerable for resulting consequences.

In governance, accountability has expanded beyond the basic definition of "being called to account for one's actions".^[3] It is frequently described as an account-giving relationship between individuals, e.g. "A is accountable to B when A is obliged to inform B about A's (past or future) actions and decisions, to justify them, and to suffer punishment in the case of eventual misconduct."^[4]

Accountability cannot exist without proper accounting practices; in other words, an absence of accounting means an absence of accountability.^{[citation needed]} Another key area that contributes to accountability is good records management.^[5]

^ Dykstra, Clarence A. (February 1938). "The Quest for Responsibility". American Political Science Review. 33 (1): 1–25. doi:10.2307/1949761. JSTOR 1949761. S2CID 143587418.
^ Williams, Reyes (2006). Leadership accountability in a globalizing world. London: Palgraave Macmillan.
^
- Mulgan, Richard (2000). "'Accountability': An Ever-Expanding Concept?". Public Administration. 78 (3): 555–573. doi:10.1111/1467-9299.00218.
- Sinclair, Amanda (1995). "The Chameleon of Accountability: Forms and Discourses". Accounting, Organizations and Society. 20 (2/3): 219–237. doi:10.1016/0361-3682(93)E0003-Y.
^ Schedler, Andreas (1999). "Conceptualizing Accountability". In Andreas Schedler; Larry Diamond; Marc F. Plattner (eds.). The Self-Restraining State: Power and Accountability in New Democracies. London: Lynne Rienner Publishers. pp. 13–28. ISBN 978-1-55587-773-6.
^ David, Rodreck (2017). "Contribution of records management to audit opinions and accountability in government". South Africa Journal of Information Management. 19 (1). AOSIS. doi:10.4102/sajim.v19i1.771. ISSN 1560-683X. S2CID 168907338.

[1] Dykstra, Clarence A. (February 1938). "The Quest for Responsibility". American Political Science Review. 33 (1): 1–25. doi:10.2307/1949761. JSTOR 1949761. S2CID 143587418.

[2] Williams, Reyes (2006). Leadership accountability in a globalizing world. London: Palgraave Macmillan.

[3] 
Mulgan, Richard (2000). "'Accountability': An Ever-Expanding Concept?". Public Administration. 78 (3): 555–573. doi:10.1111/1467-9299.00218.
Sinclair, Amanda (1995). "The Chameleon of Accountability: Forms and Discourses". Accounting, Organizations and Society. 20 (2/3): 219–237. doi:10.1016/0361-3682(93)E0003-Y.

[4] Mulgan, Richard (2000). "'Accountability': An Ever-Expanding Concept?". Public Administration. 78 (3): 555–573. doi:10.1111/1467-9299.00218.

[5] Sinclair, Amanda (1995). "The Chameleon of Accountability: Forms and Discourses". Accounting, Organizations and Society. 20 (2/3): 219–237. doi:10.1016/0361-3682(93)E0003-Y.

[4] Schedler, Andreas (1999). "Conceptualizing Accountability". In Andreas Schedler; Larry Diamond; Marc F. Plattner (eds.). The Self-Restraining State: Power and Accountability in New Democracies. London: Lynne Rienner Publishers. pp. 13–28. ISBN 978-1-55587-773-6.

[5] David, Rodreck (2017). "Contribution of records management to audit opinions and accountability in government". South Africa Journal of Information Management. 19 (1). AOSIS. doi:10.4102/sajim.v19i1.771. ISSN 1560-683X. S2CID 168907338.

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