
ACCOUNTABILITY
Definition
The concept that individuals, agencies and organisations (public, private and civil society)are held responsible for executing their powers properly. In theory, there are three forms of accountability: diagonal, horizontal and vertical.
The following examples apply to the public sector.
Diagonal accountability is when citizens use government institutions to elicit better
oversight of the state’s actions, and in the process engage in policy-making, budgeting, expenditure tracking and other activities.
Horizontal accountability subjects public officials to restraint and oversight, or ‘checks and balances’ by other government agencies (i.e. courts, ombudsman, auditing agencies, central banks) that can call into question, and eventually punish, an official for improper conduct.
Vertical accountability holds a public official accountable to the electorate or citizenry through elections, a free press, an active civil society and other similar channels.
Understanding accountability mechanisms and paradigms is key to being effective as an anti-corruption expert. Knowing the agencies responsible for each sphere of government activity is important
Example in practice
In Costa Rica, the existence of three branches of government, as well as two autonomous
state authorities with equivalent responsibilities (electoral and auditory branches), has
created horizontal accountability and allowed for a separation of powers among state
agencies, which are constitutionally empowered to take action against one another when
required.
Relevant links
—— AccountAbility.
www.accountability21.net/
—— International Budget Partnership.
www.internationalbudget.org/
—— National Endowment for Democracy: Institutionalizing Horizontal Accountability.
www.ned.org/forum/reports/accountability/report.html
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