√ Definition of Accountability, Types, Dimensions and Levels (Complete)
Definition of Accountability, Types, Dimensions and Levels (Complete) – In this discussion we will explain Accountability. Which includes the notion of accountability, types, dimensions, levels which are discussed in full and easy to understand. For more details, please see the review below carefully.
Definition of Accountability, Types, Dimensions and Levels (Complete)
Let's discuss the meaning first carefully.
Definition of Accountability
Accountability is a term embodying the level of accountability of a person or a particular institution related to the administrative system.
Types of Accountability
Types or kinds of accountability are as follows:
There are eight types of accountability according to Bruce Stone, O.P Dwivedi and Joseph G. Jabba relating to morals, administrative, political, managerial, market, legal and judicial, related to constituents as well as professionals.
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Political Accountability
Political accountability is a general accountability of a government executive agency, parliamentary legislative body and also a judiciary institution of justice to the public. -
Administrative Accountability
Internal regulations and norms as well as several independent commissions are a mechanism to accommodate the bureaucracy in the responsibility of government administration.
Meanwhile according to MardiasmoAccountability is divided into 2 types, namely:
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Vertical Accountability
Vertical accountability, namely accountability in the form of accountability carried out to superiors. -
Horizontal Accountability
Horizontal accountability, namely accountability in the form of accountability that is carried out to people and institutions that are equal.
According to Mahmudi, the accountability of a public institution is divided into five, namely:
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Legal Accountability and Honesty
Legal Accountability and honesty, namely accountability related to law enforcement activities and the norm of honesty aimed at not carrying out various abuses of power and authority owned. -
Managerial Accountability
Managerial accountability is accountability related to managerial work patterns that must be carried out effectively and efficiently. -
Program Accountability
Program accountability, namely accountability related to the program to be carried out. People who have authority in this program must be able to show if the program to be built can run well or not and what efforts can be made so that the program to be planned can run properly optimal. -
Policy Accountability
Policy accountability is accountability related to accountability of public institutions to various policies and decisions that have been decided or taken. In this case, people who have a role in public institutions must be able to account for any policies that have been set either from objectives, reasons for making policies, benefits that arise, to various negative things that could have arisen from policies that will or have already been taken.' -
Financial Accountabilityl
Financial accountability is closely related to the accountability of public institutions for any money that is deposited by the public to the government. Public institutions must be able to explain how the money was obtained, where the money was spent and various other kinds of accountability.
According to Rosjidi (2001), accountability is divided into 2 types, namely:
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Internal Accountability
Accountability that applies to every level of the internal organization of the administration of the state government, including the government where each official or public administrator is good individuals or groups at a level are required to be accountable to their immediate superiors regarding the development of activity performance periodically or at any time if needed. -
External Accountability
Accountability attached to every State institution as an organization to be accountable for all mandates that have been received and carried out as well as developments to be communicated to external parties environment.
Accountability Dimension
The accountability dimension is divided into five parts according to Syahrudin Apostle (2002:11)
1. Legal Accountability and Honesty (Accuntability for probity and legality)
Legal accountability, namely compliance with laws and other regulations that are a requirement within the organization. Honesty accountability, namely avoiding abuse of office, corruption and collusion. Legal accountability guarantees the enforcement of the rule of law, while honesty accountability ensures sound organizational practices.
2. Program Accountability
Organizational programs should be quality programs and support strategies in achieving the vision, mission and goals of the organization. Public institutions are obliged to account for programs that have been made up to the implementation of the program.
3. Managerial Accountability
Managerial accountability or performance accountability is accountability for carrying out organizational management effectively and efficiently.
4. Policy Accountability
Public organizations must be able to account for the policies that have been set by considering the impact that will be faced in the future.
5. Financial Accountability
Financial accountability, namely the accountability of public institutions in the use of public funds (public money) economically, effectively and efficiently, there is no leakage of funds and waste as well corruption.
Accountability Levels
The level of accountability according to Accounting Magazine is as follows:
- Personal Accountability: accountability related to oneself
- Individual Accountability: accountability related to an implementation
- Team Accountability: differentiated accountability in group or team work
- Organizational Accountability: internal and external accountability in organizations
- Stakeholders Accountability: separate accountability of stakeholders and the organization.
Thus has been explained about Definition of Accountability, Types, Dimensions and Levels (Complete), hopefully can add to your insight and knowledge. Thank you for visiting and don't forget to read our other articles.
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