Accountability and Stewardship

Topics: Public administration, Financial statements, Public services Pages: 27 (9023 words) Published: April 5, 2011
Table of Contents

2.2Objective of Accountability6
2.3Principle for Effective Accountability7
2.4Types of Accountability8
2.5Components of Accountability13
2.6Accountability Model in Malaysian Government15
2.7Efforts towards achieving Accountability17
2.8The impact of lack of accountability19
2.9Problems/Challenges to achieve Accountability21
2.10Recommendation to improve Accountability24
2.11Information Technology support Accountability26
2.12Audit support Accountability29
2.13The relations between Accountability and Stewardship31
3.2The implication of Stewardship36
3.3Challenge in Stewardship for public sector41

Accountability is a concept in ethics and governance with several meanings. It is often used synonymously with such concept as responsibility, answerability, blameworthiness, liability, and other terms associated with the expectation of account-giving. As an aspect of governance, it has been central to discussions related to problems in the public sector, non profit and private worlds. In leadership roles, accountability is the acknowledge and assumption of responsibility for actions, products, decisions, and policies including the administration, governance, and implementation within the scope of the role or employment position and encompassing the obligation to report, explain and be answerable for resulting consequences. Accountability is an obligation to answer for a responsibility that has been conferred. It is often linked with the obligation of the leader, government, and corporate managers to answer for their actions to those who selected, elected or appointed them. According to United Nations, accountability refers to the obligation on the part of the public officials to report on the usage of public resources and answerability for failing to meet stated performance objectives. As a term related to governance, accountability has been difficult to define. It is frequently described as an account-giving relationship between individuals. For example, A is accountable to B when A is obliged to inform B about A’s actions and decisions, to justify them, and to suffer punishment in the case of eventual misconduct. Accountability cannot exist without proper accounting practices, in other words absence of accounting means absence of accountability. As a conclusion, we can say that accountability in public sector means an obligation for government employees and leaders to answer and take action for responsibility that has been given or entrusted by the public. On the other hand, the word stewardship can be defined as Willingness to be accountable for the well being of the larger organization by operating in the service, rather than in control of those around us. Historically, stewardship was the responsibility given to household servants to bring food and drinks to a castle dining hall. The term was then expanded to indicate a household employee’s responsibility for managing household or domestic affairs. Stewardship later became the responsibility for taking care of passengers’ domestic needs on a ship, train and airplane, or managing the service provided to diners in a restaurant. The term continues to be used in these specific ways, but it is also used in a more general way to refer to a responsibility to take care of something owned by someone else. Stewardship is an ethic that embodies cooperative planning and management of environmental resources with organizations, communities and others to actively engage in the prevention of loss of habitat and facilitate its recovery in the interest of long-term sustainability. The concept of stewardship comes hand in hand with accountability. Accountability is the acceptance of responsibility for action and decision....

Bibliography: Ali, E. I. (2002). PERAKAUNAN SEKTOR AWAM DI MALAYSIA. Sintok: Universiti Utara Malaysia.
Armstrong, J. (1997). Stewardship and public service: A discussion paper prepared for The Public Service Commission of Canada
Coulson, M
Davis. J., Donaldson. L., and Schoorman. J. (1997), “Toward a Stewardship Theory of Management”, Academy of Management Review
Earl R. Wilson, J. L. (2010). Accounting for Governmental & Nonprofit Entities. New York: McGraw-Hill Irwin.
Fatimah Abd Rauf, H. Y. (2008). Public Sector Accounting Malaysian Context Third Edition. Kuala Lumpur: Prentice Hall.
Garry D. Carnegie, P. W. (1996). Enabling accountability in museums. Accounting, Auditing & Accountability Journal , 84-99.
Jane Broadbent, J. G. (2008). Public sector to public services: 20 years of “contextual” accounting research. Accounting, Auditing & Accountability Journal , 129-169.
Jane Davison, S. W. (2009). Imag[in]ing accounting and accountability. Accounting, Auditing & Accountability Journal , 845-857.
Mark Shenkin, A. B. (2007). Accountability through activism: learning from Bourdieu. Accounting, Auditing & Accountability Journal , 297-317.
Niamh M. Brennan, J. S. (2008). Corporate governance, accountability and mechanisms of accountability: an overview. Accounting, Auditing & Accountability Journal , 885-906.
Niamh M. Brennan, J. S. (2008). Corporate governance, accountability and mechanisms of accountability: an overview. Accounting, Auditing & Accountability Journal , 885-906.
OTHMAN, P. M. (2001). PERAKAUNAN SEKTOR AWAM. Kuala Lumpur: McGraw Hill.
Savoie, Donald (1994), Thatcher, Reagan, Mulroney: In Search of a New Bureaucracy, University of Toronto Press
Stewardship, A. f. (1981). Frøystein Gjesdal. Journal of Accounting Research , 208-231.
Syed Soffian Syed Ismail, E. I. (2011). Public Sector Accounting and Financial Management in Malaysia. Petaling Jaya: Pearson.
Continue Reading

Please join StudyMode to read the full document

You May Also Find These Documents Helpful

  • Accountability Essay
  • Stewardship Essay
  • Accountability Essay
  • Accountability Essay
  • Accountability Essay
  • Weapon accountability Essay
  • Public Accountability Essay
  • Professional Accountability Research Paper

Become a StudyMode Member

Sign Up - It's Free