Good Morning!!

Real joy in life comes when you can get in the act of forgetful-ness about yourself. Fred Smith

Learning objectives

By the end of this session, you should be able to:

Recognize the current pressures on modern governance and management giving rise to the need for greater accountability. Identify and apply principles of effective accountability Discuss the implications of improved accountability practices, and Identify and relate to principles and issues of good corporate governance.

Introduction
Stewardship Accounting Accountability perspective Accountability in a public sector management environment.

Pressures

The emergence of essentially non-hierarchical relationships. The call for an increased focus on results and performance-based management The parallel call for greater flexibility and autonomy to government organisations and managers The importance of transparency as an essential feature of public sector

Accountability definition

Accountability is the obligation to answer for a responsibility conferred.

Accountability is a relationship based on the obligation to demonstrate and take responsibility for performance in light of agreed expectations.

Principles of effective accountability

1. 2. 3. 4. 5.

Clarity of roles and responsibilities Clarity of performance expectations Balance of expectations and capacities Credibility of reporting Reasonableness of review and adjustment

Clear roles and responsibilities

The roles and responsibilities of the parties in the accountability relationship should be well understood and agreed upon.

Clear performance expectations

The objectives being pursued, the accomplishments expected and the constraints to be respected should be explicit, understood and agreed upon.

Balanced expectations and capacities

The performance expectations need to be clearly linked to and in balance with the capacity (authorities, skills and resources) of each party to deliver.

Credible reporting

Credible and timely information should be reported to demonstrate the performance achieved and what has been learned.

Reasonable review and adjustment

Enlightened and informed review and feedback on the performance achieved should be carried out by the accountable parties, where achievements and difficulties are recognized and necessary corrections made

Implications for Improved Accountability Practices

Accountability for Results Shared Values Accountability in Public Sector Partnerships Accountability and Control The Increased Need for Transparency Auditing Accountability

Accountability for results

Have you done everything possible with your authorities and resources towards affecting the achievement of intended results. Have you learned from past experience on what works and doesnt work.

Shared values

Accountability often established through

Formal / informal relationships. More effective to the degree that parties feel individually and collectively accountable and share common values of professionalism, honesty and integrity

Less formal

Partnerships
Effective accountability arrangements can be challenging to establish. Danger overlapping concerns and interests

Practical ways need to be found to allow partners to account to other parties and governing bodies

Accountability and control

Control is the exercise of power and influence to cause things to happen

Implies the responsibility and will to act

Accepted principles of control

Parsimony, relevance and appropriateness Intangible elements

Creating appropriate incentives, effective communications, adequate training and encouraging appropriate ethics and values

Need for transparency

With partnerships
Need for more open and transparent accountability arrangements Care need to be taken to ensure appropriate information on the performance of partnership arrangement is publically available

Auditing accountability

Public accountability arrangements likely to increase role of audit as a way of providing assurance that accountability issues are being adequately addressed

New Dimensions

Accountability
understanding the performance of programs,services and operations, agreeing on performance expectations, improving performance through supportive assessment and feedback aimed at creating a continuous learning environment, and ensuring corrective action in a timely fashion, and demonstrating in a transparent and proactive way to others, including the public, the levels of public sector performance attained.