KORESPONDENSI_Exploring accountability system in the public sector: A review of literature

Abstract

Background – This study presents a review of literature on accountability system in the public sector, following the spread of democracy worldwide. Nowadays accountability is a popular word in countries embracing democratic systems, but it is also a somewhat ambiguous notion. These differences take place because accountability has a multi-discipline meaning. Thus, the concept of accountability is contested and contestable among scholars. Purpose – The purposes of this study are to map the school of thought of accountability system in the public sector and to know how the frameworks of accountability are constructed, especially in developing countries including Indonesia. Design/methodology/approach – In reviewing the literature of public sector accountability, the study employs a bibliography strategy and accountability theory as its theoretical lens. Findings – The study finds that they are two schools of thought of accountability: accountability as a virtue and accountability as a mechanism. Concerning accountability frameworks, they are shaped by inter-disciplinary input, not solely that of the accounting profession: it is now widely agreed that they should encompass general direction, legal compliance, financial reporting, products and performance information relating to the organization Research limitations – It should be acknowledged that this study focuses more on reviewing literature of accountability system in the public sector and have not captured how private sector accountability system influence the public sector one. Originality/value – The study offers unique values by capturing the practice of accountability system in both developed and developing countries and provides useful insight how the practice of accountability system including accountability reporting should be implemented to reach a broader audience or stakeholders.