STRUCTURE AND FUNCTIONS OF ACCOUNTABILIY: AN ANALYTICAL PERSPECTIVE

Abstract

In this paper, through a state-of-the-art review on public accountability, the structure and function of the accountability systems is investigated to understand how the accountability enhance the governance of principal-agent relationships underlying the planning processes. The structure of accountability systems is composed by structure of significance, of legitimation and of domination. The structure of legitimation is characterized by pragmatic legitimacy, moral legitimacy an cognitive legitimacy. The cognitive legitimacy, among others, is strongly requested to be established in the planning process where many stakeholders with different interests are involved. The paper presents the research and practical issues that is investigated to establish the well-governed accountability in the planning processes.