文章基本信息

标题：Accountability: A Synthesis
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作者：Essien E. Akpanuko ; Essien E. Akpanuko ; Ikenna E. Asogwa 等
期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2013
卷号：2
期号：3
页码：164-173
DOI：10.5923/j.ijfa.20130203.04
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：Much of the academic literature on accountability is rather disconnected. This has been a strong impediment for systematic comparison and scholarly analysis. Also, it has encouraged the proliferation of accountability solutions that are problematic than the paradox and crises the term generates. This paper aims to provide a common framework for identifying key sources of agreements and disagreement and a synthesis of thoughts on what has been learnt on the subject. The thesis and anti-thesis are highlighted and a common framework and model of understanding accountability relationships and forms developed. This was achieved by delineating the contentious issues of accountability. The review concludes that the two main views of accountability (as a mechanism and as a virtue) are not mutually exclusive. However, it is easier to enhance accountability by addressing the challenges of mechanism than the challenges of virtue. Therefore methods aimed at strengthening accountability should integrate virtues into mechanism and not vice versa.
关键词：Accountability; Principal; Agents; Governance Answerability; Enforcement