Definition of Accountability, Types, Dimensions and Levels (Complete)

Definition of Accountability, Types, Dimensions and Levels (Complete) – In this discussion we will explain about Accountability. Which includes the notion of accountability, its types, dimensions, levels which are discussed in a complete and easy to understand manner. For more details, please refer to the review below carefully.

Definition of Accountability, Types, Dimensions and Levels (Complete)

Let's discuss the meaning first carefully.

Understanding Accountability

Accountability is a term that embodies the level of accountability of a particular person or institution related to the administrative system.

Types of Accountability

The types or types 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, constituent and professional matters.

1. Political Accountability
   Political accountability is a general accountability of a government executive agency, parliamentary legislature and also the judiciary to the public.
2. Administrative Accountability
   Internal regulations and norms as well as several independent commissions are a mechanism to accommodate the bureaucracy in the responsibilities of government administration.

Meanwhile, according to MardiasmoAccountability is divided into 2 types, namely:

1. Vertical Accountability
   Vertical accountability is accountability in the form of accountability carried out to superiors.
2. Horizontal Accountability
   Horizontal accountability is accountability in the form of accountability carried out to equal people and institutions.

According to MahmudiThe accountability of a public institution is divided into five, namely:

1. Legal Accountability and Honesty
   Legal accountability and honesty, namely accountability related to law enforcement activities and norms of honesty aimed at not carrying out various abuses of power and authority that owned.
2. Managerial Accountability
   Managerial accountability is accountability related to managerial work patterns that must be carried out effectively and efficiently.
3. Program Accountability
   Program accountability is 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 planned program can run smoothly optimal.
4. Policy Accountability
   Policy accountability is accountability related to the accountability of public institutions to various policies and decisions that have been decided or taken. In this case, people who have roles in public institutions must be able to account for every policy that has been set, both from objectives, reasons for making policies, benefits that arise, to various negative things that may arise from policies that will or have been taken.'
5. Financial Accountabilityl
   Financial accountability is closely related to the accountability of public institutions to any money that the public deposited with the government. Public institutions must be able to explain how the money was obtained, where the money was spent and various other responsibilities.

According to Rosjidi (2001), accountability is divided into 2 types, namely:

1. Internal Accountability
   Accountability that applies to every level of the internal organization of the administration of the State government, including the government in which each official or public administrator is good Individuals or groups at the level are required to be accountable to their direct superiors about the development of activity performance periodically or at any time if necessary. needed.
2. External Accountability
   Accountability attached to every State institution as an organization to account 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 Rasul (2002:11)

1. Legal Accountability and Honesty (Accuntability for probability and legality)

Legal accountability is compliance with laws and other regulations that are a requirement within the organization. Honesty accountability is the avoidance of abuse of office, corruption and collusion. Legal accountability ensures the enforcement of the rule of law, while honesty accountability ensures healthy 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 the programs that have been made up to the implementation of the program.

3. Managerial Accountability

Managerial accountability or performance accountability is the responsibility to carry 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 impacts that will be faced in the future.

5. Financial Accountability

Financial accountability is 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 and also corruption.

Accountability Level

The levels of accountability according to the Accounting Magazine are as follows:

1. Personal Accountability: accountability related to oneself
2. Individual Accountability: accountability related to an implementation
3. Team Accountability: differentiated accountability in group or team work
4. Organizational Accountability: internal and external accountability within the organization
5. Stakeholder Accountability: Accountability that is separated by stakeholders and the organization.

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