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Accountability, principle according to which a person or institution is responsible for a set of duties and can be required to give an account of their fulfilment to an authority that is in a position to issue rewards or punishment. Despite the apparent precision of this definition, controversy has arisen about the exact meaning of accountability.

Family resemblances: accountability, responsibility, liability

The term accountable originates from the Latin computare, “to count.” To be accountable required a person to produce “a count” of either the properties or money that had been left in his care. This meaning has endured in all those forms of accountability that are exercised through financial bookkeeping or budgetary records. But more discursive meanings of being accountable, in the sense of “giving an account,” also emerged early in the history of the term. Accountability as an abstract noun therefore refers to both the capacity of and the obligation on someone to produce an account. Yet, it was not in political or legal discussions that accountability first developed as a term of art or as a fully developed and self-standing concept. In politics and administration, responsibility was the technical term that was preferred to indicate the duty that persons in public authority had to “respond” in their conduct and actions as public officials. In law, liability was (and is) preferred to indicate that by doing a certain action (or entering into a certain contract) a person has put himself under an obligation and is therefore answerable for the consequences following from that action (or from entering into that contract). Thus, for a considerable time, accountability was part of a family of words in English that covered a number of interrelated meanings that had to do with issues of political representation, executive and administrative responsibility, and, more loosely, legal liability. The relationships between and within these semantic fields, however, have lately been transformed, with accountability taking on a life of its own.

Two facts stand to indicate the late emergence of accountability as a specific concept. One is its historical absence from dictionaries and encyclopaedias until fairly recently (the 1980s). The other is the lack of precise equivalents in most other languages. This has been noted in the literature because of the internationalization of academic life and the increasing dominance of English as a lingua franca (particularly in international organizations). As accountability has acquired a more prominent role in discussions conducted in English about governance, public administration reform, and the quality of democracy, it has become evident how the semantic field covered by the various uses of accountability cannot easily be captured in other languages, where it was traditionally translated by a group of words that had a closer affinity to the term responsibility: responsabilité (French), responsabilidad (Spanish), Verantwortlichkeit (German). Interestingly, in the Romance languages there is no specific word for liability either, which is similarly rendered by contextual uses of the equivalents of responsibility.

One interpretation of this peculiarity has been to suggest that English, unlike other languages, has developed the concept of accountability to capture at a semantic level a series of practices and institutional structures typical of democracies of the Anglo-American type. Such an interpretation fails to appreciate how closely interrelated the developments of the meanings of accountability and responsibility are in English. It also shows a lack of appreciation (or indeed basic knowledge) of the constitutional and administrative discourses and practices of other countries, where the conceptual elements conveyed by accountability were rendered by a different constellation of terms. It is, however, true that recent developments in politics and management have contributed to the redefinition of accountability and that, as this term has tended to acquire new connotations and normative force, attempts at a direct translation have become more problematic and, nonetheless, more imperative because of the increasing dominance of English as an international language.

Some rough distinctions

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To understand the original applications of accountability, some distinctions may be in order. The first set of distinctions refers to the areas to which the idea of accountability may apply. Normally, accountability is said to apply to positions of public office. These comprise both political positions, where representatives or people covering other institutional roles deal with public affairs in the name and interest of the citizens, and administrative positions, where the link with the citizens is mediated by the government. The chain of accountability is different in the two cases, and so is the form that accountability takes. Political accountability is of a more inscrutable nature. In democracies, it depends, on the one hand, on the form and mechanisms of political representation, linking citizens to their legislators, and, on the other hand, on the formalized relationship between executive and legislative powers. Both types of political accountability rely on a rather weak power of control because the position of the “agents” in those two relationships is comparatively stronger in either their knowledge or their ability to control the agenda. Ultimately, legislators can be voted out of office by their constituencies, although governments can be brought down by parliaments (though this does not apply in presidential systems), but whether this is the result of the process of strict accountability for what legislators or governments do while in office or of a more general political evaluation, subject to opinion’s trends, by the electorate remains a moot point. Administrative accountability is apparently more straightforward because it operates within a more definite hierarchical structure where there is a certain division of labour and competencies and where both the content and the process of public decision making and, hence, the role played by individuals can be examined in more detail. There is another area of political and administrative accountability that is concerned less with how well (or badly) public officials operate in the public interest and more with whether they abuse their position of authority. Accountability is here concerned with reducing the opportunities for corruption, maladministration, or legal impropriety that come to people in positions of power. Political and administrative institutions have a series of mechanisms and internal instruments for policing abuses of power, but, ultimately, accountability relies on more traditional legal instruments and the operations of the legal system and the courts at large. Much of the effectiveness of this kind of legal accountability depends on the nature of the legal system itself, as well as on the level of independence of the judiciary from political power.

The second set of distinctions regards the process of accountability. This is concerned with three different questions: who is accountable, to whom, and for what? In the case of political accountability, where this operates as a general mechanism through which citizens hold their legislators accountable through the electoral process, the questions of who and to whom would seem straightforward. Less clear is the answer to the question for what. Indeed, the relationship between the actions and decisions of politicians and their direct consequences is a matter of intense political contention. Besides, no simple mechanism can be devised to hold politicians and governments accountable for the series of often-unrelated decisions that they take during the period they are in office. The issue is somewhat simpler in the case of ministerial and administrative accountability because it may be easier to apportion responsibility and blame when dealing with more specific policy issues or administrative decisions and when the chain of causes and effects can be more easily isolated from the context of other policies and decisions and from the general circumstances of economic and social life. Even so, ministerial and administrative accountability is often easier to deal with (at least conceptually) in cases of maladministration than when trying to establish how well or badly people in public office have operated—an issue that, as can be seen in the following section, has become increasingly central to the definition of public accountability.

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When dealing with administrative responsibility, the questions of who is accountable and to whom are rather complex. They suffer, respectively, from the problems that come from “many hands” and “many eyes.” It is indeed often difficult to identify with precision where responsibility lies in decisions taken about complex problems in complex organizations. No single person would have been involved, and it is not easy to apportion either praise or blame if not in the most obvious instances. The principle of ministerial responsibility, often invoked in many constitutional systems, would suggest that responsibility moves upward and that some degree of knowledge and intervention by people higher in the decision-making hierarchy would put on them, rather than on their subordinates, the onus of responsibility and accountability. This is, of course, the theory. The practice of modern governments rarely conforms to such a standard, relying on the obvious (and occasionally self-serving) justification that too many hands were involved and that higher officials should not take the blame for operational mishaps. Moreover, it is often difficult to distinguish between political and administrative decisions, so that—as put forth by critics of the justifications adduced by the U.S. and the U.K. governments for the Iraq War—combined failures tend to cover each other up, with no one ultimately being accountable or taking the blame.

A similar problem arises when one considers accountability from the reverse perspective of the identification of the people “to whom” officials (particularly in the public administration) should be accountable. It would seem that, in the most immediate sense, public servants are directly accountable to politicians and the government of the day. Yet, public servants’ accountability to their political “masters,” or to their superiors in the bureaucratic hierarchy, can only be justified as part of a longer chain, making them ultimately accountable to the citizens and the public at large. This longer chain becomes both evident and problematic when dealing with issues such as whistle-blowing, where the public interest is pitched against the duty of confidentiality in acts of government and where “private” judgment is weighed against the role one has in the public chain of command and responsibility. Furthermore, as the traditional hierarchical structure of government becomes more diffuse, the problem of “many eyes”—who the “principals” in the accountability relationship are—becomes more acute.

Democratic and public accountability

The understanding of accountability in government and public law has changed as the effect of two concomitant processes, concerning the quality of democracy and that of public management. Although the two processes have developed separately (and sometimes in opposite directions), they have had a cumulative effect on the uses of accountability. At a more political level, the traditional forms of electoral and ministerial accountability have increasingly been regarded as limited instruments for controlling political power and making it responsive to the wishes of the electorate. Demands for more effective accountability have therefore tended to expand the instruments of political accountability, looking for ways in which political control can be exercised procedurally and in the course of decision making and not simply ex post facto. One can observe three tendencies in such a process of expansion. The first is the importance given to both administrative transparency and citizens’ right of information. By opening up the process of decision making to public scrutiny, it is hoped that representatives and public officials will be forced to act in the public interest. The second is the introduction of various forms of more direct control or input from the citizens. Institutions such as the ombudsman, who can act as the direct voice of the individual citizen vis-à-vis the public administration, or the recall of public officials, which approximates to a form of imperative mandate, or the more frequent use of referenda on controversial issues are all ways in which public officials and public decision making in general are supposed to be brought into more immediate contact with the wishes of the citizens. More generally, the use of public opinion surveys, focus groups, and other forms of deliberative polling, though often intended for partisan purposes, are other ways in which politicians tend to connect with the citizens and consider their views. The third avenue taken in the expansion of accountability, particularly as a way of curbing corruption and regulating private interest in public affairs, has been the introduction of stricter standards of conduct and the development of various registers of interests. Whether the proliferation of such instruments for the regulation of private conduct has in fact achieved the scope of reducing maladministration is not clear, and it may ultimately depend on the cultural context in which regulation operates. Similarly, the extent to which public officials’ private interests and private life are deemed publicly relevant, and therefore matters of public accountability, varies greatly across both space and time. The impeachment of President Bill Clinton is a case in point, for his “misdemeanors” may well not have been considered constitutionally relevant in other places and other times.

Changes in administrative culture and practices have arguably been even more important as contributing factors in the transformation of both the concept and the institutions of accountability. The greatest impact has come from the paradigm shift introduced by the new public management. Whereas accountability in traditional public administration and administrative law mainly worked procedurally, being concerned with the regular and effective implementation of the substantive policies decided at the political level, the revolution in public management has shifted the emphasis to performance and policy output. This shift has meant a blurring of the distinction between political and administrative competencies, a distinction that has further been weakened by the way in which policy implementation has become more autonomous from the legislative process in modern complex societies, where social legislation takes a more substantive form. The new emphasis on the new public management, and on public administration’s capacity to deliver good services to the citizens, has paradoxically inverted the roles of politics and administration in relation to accountability. Whereas political accountability has become more procedural, administrative accountability has become more focused on output. In principle, this has meant a greater autonomy for the public managers in the way they organize service provision, but it also has led to a greater reliance on a quasi-market form of accountability, where performance is judged, as in the market, by customers’ satisfaction. In truth, however, this is not the whole story. Assessing performance of the public sector (which is still meant to provide public goods, even though in the form of privately enjoyed services) and customers’ satisfaction with it is not easy in the absence of standard market indicators such as profit levels, the equilibrium between supply and demand, hard budgets, and so forth. Hence, accountability has taken the form of a complex series of exogenous indicators of performance and output, such as “targets,” “benchmarks,” and various proxies for consumers’ choice. Together with the proliferation of performance indicators, there has also been a steady increase in monitoring and audit exercises, which in themselves require considerable effort and have considerable costs. In short, the emphasis on output and quasi-market–based forms of accountability has tended to increase, rather than diminish, procedural requirements.

The most evident conceptual innovation of these developments in democratic and public accountability is the change from vertical to horizontal conceptions. Whereas traditional accountability was based on the agent’s obligation to give an account to the principal, and for the latter to judge the agent’s conduct, both democratic and administrative accountability have developed a series of instruments that are meant to produce the agent’s accountability independently from the principal’s judgment and action, though ostensibly in the principal’s own interest. Guillermo O’Donnell, for instance, has introduced the notion of horizontal accountability as a way of describing the operations of checks and balances that various nonmajoritarian institutions perform in democratic systems. Increasingly, particularly in the literature on democratic transformation, democratic accountability is meant loosely as an aspect of the quality of democracy, deriving not so much from the electoral process and from the enjoyment of political rights but from the protection of individual rights in general, the rule of law, and the probity, openness, and performance of the public sector.

The new governance agenda and the culture of accountability

The other important change in the understanding of accountability is its transmigration from the public to both the private and the “third” (voluntary and nonprofit) sector and, at the same time, its application to the international and global sphere. This extension of what was a concept of internal public law to these new areas was the result of both the increasingly normative understanding of accountability as tantamount to democratic legitimacy and the recognition that globalization has provided a different map of political power, where the nation-state and its institutions are no longer in full control of decision making.

The study of accountability in these new areas is a relatively recent phenomenon, connected to the growing influence of neoliberal ideas in the last three decades of the 20th century. Neoliberalism participated in the transformations of accountability described in the previous section by successfully promoting the extensive adoption of market-based ideas by democratic regimes. As more traditional public services areas have been privatized, there has been an attempt to devise institutions of accountability in a nonhierarchical environment by mixing mechanisms of voice (traditional in the public sector) with those of exit (more appropriate to the market). Moreover, the proper context for accountability has become uncertain because the borders between private and administrative law, on the one hand, and public accountability and legal liability, on the other, have become blurred. At the same time, the internationalization of regulation has created possible conflicts between constitutional and international law. Delegation of important areas of the economic and political process to nonmajoritarian institutions and to agencies of experts, at both the national and international levels, has contributed to new problems of accountability by moving it away from the hierarchical structures of law and politics in the nation-state to a networklike form of governance. Regulation, delegation, and internationalization have thus contributed to create new regimes of accountability where the new nonmajoritarian institutions of economic and political governance are seen as playing an important part in horizontal accountability but also as being in need of control, to be made answerable to their own stakeholders or to the citizens of one or more nations.

The “circle of accountability” in which nonmajoritarian institutions are caught is also relevant to the role that nongovernmental organizations (NGOs) are playing in the new accountability regimes. The so-called third sector, particularly in the form of international NGOs and advocacy organizations, has increasingly taken on itself the task of monitoring the operation of both governments and intergovernmental institutions in relation to a number of fields where the rights of individuals and groups are concerned or where international public goods, such as environmental sustainability, are at stake. But as the role of NGOs has become more prominent as an instrument of accountability, they themselves have been made the object of new demands of accountability, which, however, involve the complex operation of identifying who are the “accountees”—those who finance them, their membership, the professional workers running them, or the people whose interests are the object of the NGOs’ activities. A similar conundrum also applies to the accountability of a number of international organizations, mainly financed by developed countries but whose purpose is to help alleviate poverty and welfare problems in poor countries.

Finally, there is the application of ideas and mechanisms of accountability to private corporate governance. Demands for corporate accountability are the effect of the disproportionate power that corporations wield in the modern world, affecting, both directly and indirectly, the life chances of millions, who, despite the great stake they may have in the corporations’ decisions, have little or no chance to influence these decisions, either individually or collectively. Straddling the divide between private and public, corporate accountability has many faces. In instances of malpractice and illegal dealings, issues of liability apply. In other instances where legality is of no particular concern, issues of accountability still apply. In one specific sense, issues of accountability can be raised in relation to the rights of the small shareholders whose investments often make up the bulk of the corporation’s investments and finances but have little influence on the corporation’s boardroom and its decisions. In another sense, it applies to the employees whose bargaining power is insignificant vis-à-vis big international corporations. But it may also apply to clients, customers, and the millions of others affected by externalities, whose interests are unrepresented and who have no power of redress against decisions affecting their lives. Although in the first two instances (of shareholders and workers) more traditional mechanisms for accountability toward direct stakeholders can be easily devised (even though effective implementation is a different matter), in the latter case the only proper redress seems to come from either governmental intervention or the action and campaigns of civil society groups. In this sense, accountability is nothing different than a form of protest and resistance.

The issue of corporate accountability is revealing of what has been called the iconic status of the idea of accountability, which is often used in the generic rhetorical sense of “good and responsible” governance. This leads back to the beginning of the recent history of the term accountability and how it has increasingly tended to assume some of the meanings more readily associated with responsibility. Indeed, some authors refer to external and internal accountability to distinguish respectively between those instances when there is a specific power of external control (a principal) over the person who provides the account and those instances when there is not such an external power and accountability relies entirely on some kind of internalization of rules of conduct or on the identification of objective standards of good governance. This distinction raises the important idea that the recent progress of the culture of accountability may have obscured the crucial role that the culture of responsibility plays in good and democratic governance. One of the ways to ensure that people in authority are accountable is also, and crucially, to ensure that they are, and feel, responsible, in the sense of treating the power they have over their fellow citizens (or other human beings in general) with the utmost seriousness. It would be wrong to think that accountability is a matter of institutions and mechanisms of control whereas responsibility (in this subjective and moral sense) is only a virtue or disposition. In democratic societies, they can be thought of as interlocking practices and institutions. In fact, experts warned that the “culture of accountability” introduced by the new public management revolution across many professions could end up sapping trust in society. Instead of producing better government, the multiplication of control, regulation, monitoring, and exogenous indicators of performance across public life risks having the unintended consequence of creating mistrust, disaffection, and ultimately cynicism and undermining responsible conduct and consequently accountability. There may therefore be something to be said in favour of keeping both words and concepts alive while stopping short of making accountability mean everything and nothing.

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