The Concept of Accountability and Stewardship

THE CONCEPT OF ACCOUNTABILITY AND STEWARDSHIP

ACCOUNTABILITY

When government accepts responsibilities, there is an obligation to fulfill those responsibilities. It includes clarifications and justifications when needed to public regarding actions and performance of government. This is based on the fact that public in general have a right to know, to receive openly the declared facts that may lead to debate.  

STEWARDSHIP

Willingness of government to be accountable for the well-being of public in general. This is because, public entrusted government to take care all public money/fund and properties.

TYPES OF PUBLIC SECTOR FINANCIAL MANAGEMENT ACCOUNTABILITY

Financial Accountability

To ensure all the financial transactions recorded and reported in accordance with respective legal requirements.

Management Accountability

To ensure all public resources are used economically, efficiently and effectively.

Program Accountability

To ensure all program that planned and implemented achieve their objectives.

ACCOUNTABILITY vs. RESPONSIBILITY

In ethics and governance, accountability is answerability, blameworthiness and liability.

Responsibility may refer to: being in charge, being the owner of a task or event.

Example:

It is Tom's responsibility to make sure there are supplies in the office room. So Tom will be aware of this task and keep bringing in more supplies before they run out. At this point, you cannot say Tom has been held accountable (answerable) for performing this task. Tom is responsible for the office supplies, but he is only held accountable — owes an explanation for his actions — if the supplies ever run out.