Human Services: The Three Types Of Accountability

What is accountability? Accountability is, “a requirement, usually impose by a funding source that an agency perform according to a certain set of standards” (Mandell & Schram, 2012, p. 550). In human services filed, accountability has always been a significant component. Being accountable basically define as the responsibility to answer questions concerning decisions and/or actions. Nowadays, as federal, state, and local requirements, detail of policy is spelled out in human service system (American Public Human Services Association [APHSA], 2013). Under the accountability, there are three categories develop: (1) financial, (2) performance, and (3) political/democratic accountability (Brinkerhoff, 2003).
First, financial accountability is
In An Introduction to Human Services book, Mandell and Schram (2012) stated, “agencies are increasingly under the gun for accountability and effectiveness” (p. 550). Agencies have to concern with quantity and numbers which can hinder the quality of service. For example, accountability issues can arise in health services delivery. Three purpose of accountability can assessed these issues which are to control the misuse of public resources, to provide assurance that resources are used and authority exercised according to legal procedures, and to support improved service delivery and management by getting feedback and learning (Brinkerhoff, 2003). Those purposes directly related to accountability of financial and performance. Currently, some factors reflect the concern with accountability and health systems, such as dissatisfaction with
When a problem of trust rises, leaders pay attentions to accountability, specifically nonprofit leaders. Prioritizing accountability demands is the most challenging for leadership and management. Problem, such as citizens or donors might want to know where their money spent, and regulators pressure to demonstrate serving, “a public purpose and thus merit tax-exempt status” (Ebrahim, 2010, p. 1).The widely used and required by federal or state laws of accountability are disclosure statements and reports, for example application requirements for tax exemption and annual fillings which request disclosures on finances, organizational structure, and programs. Moreover, three different accountabilities are expected from leaders of organization to be accountable. First, relationship with funders or patrons means upward accountability. Second, relationship with clients means downward accountability. Third, internal accountability concerns with nonprofit themselves, “an organization’s responsibility to its mission and staff” (Ebrahim, 2010, p.