Accountability

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ACCOUNTABILITY – 1. the principle of the concept of → good governance and 2. the principle of → management control. As part of good governance, accountability is the ability to indicate the institution responsible for a given activity, and thus the possibility to assess its undertaken initiatives. A. is closely related to transparency, it refers to the functioning of the control and supervision institutions, as well as the media’s ability to control actions of the state authorities (freedom of the media). Broadly understood, a. refers to political responsibility for conducting public policies, which enables well-established and functioning democratic mechanisms, as well as the possibility of making an objective assessment of the effectiveness and efficiency of operations, which guarantees a clear division of competences in the implementation of the state tasks. In the light of the functioning standards of the public finance sector within the so-called management control, a. is understood as an obligation to present a report on its activities and to settle the imposed tasks. The principle of a. goes beyond traditional financial and budgetary reporting. In a broader sense, “being accountable” includes answers to questions about effectiveness, economy, legality, timeliness and adequacy of actions taken and their effects in relation to objectives and needs. In the perspective of binding principles of the highest control and audit bodies, a. is understood as a process by which public organisations and persons acting within them account for responsibility for decisions and actions taken, including for their servicing of public funds and all aspects of performing tasks. [ Ł. Małecki-Tepicht ]

Literature: Koncepcja good governance – refleksje do dyskusji [The concept of good governance - reflections for discussion], Ministerstwo Rozwoju Regionalnego, Warszawa 2008 ■ T. Mering, Pomiar jakości rządzenia (governance) [Measuring the quality of governance], [in:] Nowe idee Zarządzania Publicznego. Wyzwania i dylematy [New ideas of Public Management. Challenges and dilemmas], ed. E.M. Marciniak, J. Szczupaczyński, Warszawa 2017 ■ Ministerstwo Finansów, Kontrola zarządcza w sektorze finansów publicznych. Istota, unormowania prawne i otoczenie [Management control in the public finance sector. Essence, legal regulations and surroundings], Warszawa 2012.

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