{"id":1766,"date":"2023-09-25T15:49:11","date_gmt":"2023-09-25T15:49:11","guid":{"rendered":"https:\/\/mudabicara.com\/en\/?p=1766"},"modified":"2023-09-25T15:49:11","modified_gmt":"2023-09-25T15:49:11","slug":"what-is-accountability-definition-aspects-benefits-levels-dimensions-and-mechanisms","status":"publish","type":"post","link":"https:\/\/mudabicara.com\/en\/what-is-accountability-definition-aspects-benefits-levels-dimensions-and-mechanisms\/","title":{"rendered":"What is Accountability? Definition, Aspects, Benefits, Levels, Dimensions and Mechanisms"},"content":{"rendered":"

If\u00a0 Mudalovers<\/em><\/span><\/span><\/span>\u00a0 is studying accounting and management disciplines, you will often encounter the word “Accountability”.<\/span><\/span><\/p>\n

Accountability is one of the principles that must be applied by someone in any field, including accounting and management.<\/span><\/span><\/p>\n

What is accountability? <\/span>Then, what aspects are contained in this accountability principle?<\/span><\/span><\/p>\n

So that Mudalovers<\/em><\/span> understands it better, let’s look at the following explanation regarding accountability!<\/span><\/span><\/p>\n

<\/span>Understanding Accountability According to Experts<\/span><\/span><\/h2>\n

Accountability comes from the foreign language ” <\/span><\/span>accountability<\/span><\/span><\/i> ” which means responsibility. <\/span>Accountability here means a state of being accountable or a state of being asked to be held accountable.<\/span><\/span><\/p>\n

In general, accountability means the obligation to provide accountability or answer and explain the performance and actions of a legal entity or the head of an organization, to the party authorized to receive such information or accountability.<\/span><\/span><\/p>\n

According to\u00a0 <\/span><\/span>Miriam Budiardjo<\/span><\/span><\/b> , accountability is the responsibility of those who are given the mandate to govern to those who give them the mandate.<\/span><\/span><\/p>\n

Accountability means responsibility by creating supervision through the distribution of power to various government institutions, thereby reducing the accumulation of power while creating conditions for mutual supervision.<\/span><\/span><\/p>\n

Then, according to\u00a0 <\/span><\/span>Mohammad Mahsun<\/span><\/span><\/b> , accountability has a broad and narrow definition. <\/span>Broadly speaking, accountability is the obligation of the fiduciary (agent) to provide accountability, present, report and disclose all activities and actions for which they are responsible, to the party providing the accountability.<\/span><\/span><\/p>\n

Narrowly, accountability is a form of responsibility that refers to who and for what the organization is responsible.<\/span><\/span><\/p>\n

Meanwhile, according to\u00a0 <\/span><\/span>Sedarmayanti<\/span><\/span><\/b> , accountability is defined as a form of obligation to account for the success or failure of implementing the organization’s mission in achieving predetermined goals and targets, through accountability media which is carried out periodically.<\/span><\/span><\/p>\n

Based on these opinions, it can be concluded that accountability refers to the obligation of each individual or group in an institution to fulfill the responsibilities that are their mandate, namely ensuring the realization of public values.<\/span><\/span><\/p>\n

<\/span>What is the difference between Accountability and Responsibility?<\/span><\/span><\/h3>\n

In English,\u00a0 <\/span><\/span>responsibility\u00a0<\/span><\/span><\/i> means responsibility. <\/span>Then, why is this accountability called accountability and not\u00a0 <\/span><\/span>responsibility<\/span><\/span><\/i> ?<\/span><\/span><\/p>\n

This is because accountability means a responsibility that must be achieved.<\/span><\/span><\/p>\n

Meanwhile responsibility is the obligation to be responsible.<\/span><\/span><\/p>\n

<\/span>Accountability Aspects<\/span><\/span><\/h2>\n

In this principle of accountability there are five important aspects, namely accountability is a relationship, accountability is results-oriented, accountability requires reports, accountability requires consequences, and accountability improves performance.<\/span><\/span><\/p>\n

So that Mudalovers<\/em> understands these aspects better, see the following explanation!<\/span><\/span><\/p>\n

<\/span>1. Accountability is a relationship ( <\/span><\/span>Accountability is a relationship<\/span><\/span><\/i> )<\/span><\/span><\/h3>\n

In this aspect, the relationship in question is a two-party relationship between individuals\/groups in institutions and the state and society.<\/span><\/span><\/p>\n

The person giving authority will be responsible for providing direction, guidance and allocating resources according to their duties and functions. <\/span>On the other hand, individuals or groups within this institution will be responsible for fulfilling all their obligations.<\/span><\/span><\/p>\n

Therefore, in the principle of accountability, the relationship that occurs is a responsible relationship between both parties.<\/span><\/span><\/p>\n

<\/span>2. Accountability is results oriented ( <\/span><\/span>Accountability is results oriented<\/span><\/span><\/i> )<\/span><\/span><\/h3>\n

In this aspect, the existence of the principle of accountability expects results in the form of responsible, fair and innovative behavior by officials.<\/span><\/span><\/p>\n

In this context, every individual or group in an institution is required to be responsible in carrying out their duties and obligations, and strive to make a contribution to achieving successful efforts.<\/span><\/span><\/p>\n

<\/span>3. Accountability requires reporting ( <\/span><\/span>Accountability requires reporting<\/span><\/span><\/i> )<\/span><\/span><\/h3>\n

The report referred to in this aspect is a performance report. <\/span>Performance reports are the embodiment of the principle of accountability.<\/span><\/span><\/p>\n

Having a performance report means being able to explain the actions and results that have been achieved by individuals or groups in an institution, as well as being able to provide concrete evidence regarding the results they have achieved.<\/span><\/span><\/p>\n

In the bureaucratic world, the form of accountability for each individual will be in the form of a report based on a work contract, while in institutions the form of report is called LAKIP (Government Agency Performance Accountability Report).<\/span><\/span><\/p>\n

<\/span>4. Accountability requires consequences ( <\/span><\/span>Accountability is meaningless without consequences<\/span><\/span><\/i> )<\/span><\/span><\/h3>\n

Accountability is an obligation. <\/span>An obligation shows responsibility, and this responsibility produces consequences.<\/span><\/span><\/p>\n

These consequences can take the form of two things, namely rewards or sanctions for individuals or groups within the institution in carrying out their responsibilities.<\/span><\/span><\/p>\n

<\/span>5. Accountability improves performance ( <\/span><\/span>Accountability improves performance<\/span><\/span><\/i> )<\/span><\/span><\/h3>\n

In this aspect, the main goal of accountability is to improve individual or group performance in an agency.<\/span><\/span><\/p>\n

Accountability has a proactive approach ( <\/span><\/span>proactive accountability<\/span><\/span><\/i> ), so that accountability is interpreted as a relationship and process that is planned to achieve a goal.<\/span><\/span><\/p>\n

In the process, each individual or group in an institution will be held accountable for being actively involved in the evaluation process, in order to improve its performance.<\/span><\/span><\/p>\n

Read Also :\u00a0What are Variable Costs? Definition, Characteristics, Types, Examples and Formulas<\/a><\/strong><\/span><\/pre>\n
<\/span>Why is accountability important?<\/span><\/span><\/h2>\n
There are several reasons why accountability is useful and important in the process of individual or group performance in an institution, namely:<\/span><\/span><\/p>\n
    \n
  1. To provide democratic control (role of democracy)<\/span><\/span><\/li>\n
  2. To prevent corruption and abuse of authority (constitutional role)<\/span><\/span><\/li>\n
  3. To increase efficiency and effectiveness (learning role)<\/span><\/span><\/li>\n<\/ol>\n
    <\/span>Levels in Accountability<\/span><\/span><\/h2>\n
    It can be seen that accountability has 5 different levels, namely personal accountability, individual accountability, group accountability, organizational accountability and <\/span><\/span>stakeholder<\/span><\/span><\/i> accountability .<\/span><\/span><\/p>\n
    <\/span>1. Personal Accountability ( <\/span><\/span>Personal Accountability<\/span><\/span><\/i> )<\/span><\/span><\/h3>\n
    At this level, namely personal accountability, refers to the values \u200b\u200bthat exist in a person, for example honesty, integrity, morals and ethics.<\/span><\/span><\/p>\n
    A person who has the principle of accountability is one who makes himself part of the solution and not the problem.<\/span><\/span><\/p>\n
    <\/span>2. Individual Accountability<\/span><\/span><\/h3>\n
    At the level of individual accountability, it refers to the relationship between the individual (who is given responsibility) and his work environment. <\/span>For example, the relationship between civil servants and the authority giving them.<\/span><\/span><\/p>\n
    As the authority giving authority, it must be responsible for providing direction, guidance and adequate resources, as well as eliminating work obstacles; <\/span>while civil servants as individuals given responsibility must carry it out with full responsibility.<\/span><\/span><\/p>\n
    <\/span>3. Group Accountability<\/span><\/span><\/h3>\n
    At this level of group accountability, performance in an institution is usually carried out on the basis of group cooperation. <\/span>In this case, it cannot be referred to as “I”, but rather “we” in the process of carrying out its performance.<\/span><\/span><\/p>\n
    In this level of accountability, the division of authority and a spirit of cooperation between various other groups within the institution play an important role in achieving the expected organizational performance (goals).<\/span><\/span><\/p>\n
    <\/span>4. Organizational Accountability<\/span><\/span><\/h3>\n
    At the level of organizational accountability, it refers to the results of performance reports that have been achieved, both reports made by individuals and organizational performance to the general public.<\/span><\/span><\/p>\n
    <\/span>5.\u00a0 <\/span><\/span>Stakeholder Accountability<\/span><\/span><\/i><\/h3>\n
    Stakeholders are the general public, service users and taxpayers who provide input, suggestions and criticism of their performance.<\/span><\/span><\/p>\n
    So, at this level of stakeholder accountability, it is the responsibility of government organizations to provide services and performance that are fair, responsive and dignified.<\/span><\/span><\/p>\n
    Read Also :\u00a0What is Administration? Definition, Purpose, Characteristics, Functions and Types<\/a><\/strong><\/span><\/pre>\n
    <\/span>Accountability Dimensions<\/span><\/span><\/h2>\n
    In order to achieve the realization of public sector institutions that implement the principle of accountability, the implementation of accountability must include the following dimensions:<\/span><\/span><\/p>\n
    <\/span>1. Accountability for honesty and law ( <\/span><\/span>accountability for probability and legality<\/span><\/span><\/i> )<\/span><\/span><\/h3>\n
    This dimension of accountability is related to compliance with laws and regulations that have been previously implemented.<\/span><\/span><\/p>\n
    <\/span>2. <\/span><\/span>Process<\/span><\/span><\/i> accountability<\/span><\/span><\/h3>\n
    This dimension of accountability is related to whether the procedures used in carrying out tasks are good enough, including accounting information systems, management information systems, and administrative procedures.<\/span><\/span><\/p>\n
    This refers to the principle of accountability which is widely used by public sector organizations, so that this dimension can provide fast, responsive and cheap public services.<\/span><\/span><\/p>\n
    After that, there is also supervision and accountability checks to avoid collusion, corruption and nepotism.<\/span><\/span><\/p>\n
    <\/span>3. Program accountability (program accountability)<\/span><\/span><\/h3>\n
    In this dimension of accountability, giving consideration to whether the goals set can be achieved or not; <\/span>and whether there are other alternative programs that provide maximum results with minimal costs or not.<\/span><\/span><\/p>\n
    <\/span>4. Policy accountability (policy accountability)<\/span><\/span><\/h3>\n
    This dimension of accountability relates to accountability for policies taken to the wider community.<\/span><\/span><\/p>\n
    Read Also :\u00a0What is Loan to Deposit Ratio? Definition, Formulas, Factors and Functions<\/a><\/strong><\/span><\/pre>\n
    <\/span>Accountability Mechanisms in Indonesia<\/span><\/span><\/h2>\n
    The accountability process cannot be realized without accountability tools. <\/span>In Indonesia, there are several accountability tools, namely:<\/span><\/span><\/p>\n