this paper examines the dimensions of accountability that the executive must fulfil in the islamic republic of iran and the role of accounting in meeting accountability obligations as they are at present. accountability continues to be interpreted, almost exclusively, in terms of the fiduciary stewardship of resources appropriated by parliament. public sector resource accounting information sys...

Accountability is a concept that has been difficult to clearly identify or measure. There is disagreement over definitions of accountability and a lack of empirical evidence about ways the concept might be dimensionalized, although there is agreement that it is multi-dimensional in nature. The aim of this study is to provide evidence of the existence of common types of accountability that are c...

Piano lessons, weekly laboratory meetings, and visits to health care providers have in common an accountability that encourages people to follow a specified course of action. The accountability inherent in the social interaction between a patient and a health care provider affects patients' motivation to adhere to treatment. Nevertheless, accountability is a concept not found in adherence model...

BACKGROUND District level health system governance is recognised as an important but challenging element of health system development in low and middle-income countries. Accountability is a more recent focus in health system debates. Accountability mechanisms are governance tools that seek to regulate answerability between the health system and the community (external accountability) and/or bet...

This work studies the support research on multiagent systems can give to the automation of computation of accountability (computational accountability), an din particular to accountability in organizational contexts. It introduces the idea of guaranteeing accountability as a design property of socio-technical systems, and explain a set of principles which a socio-technical system should respect...

BACKGROUND Priority setting, also known as rationing or resource allocation, occurs at all levels of every health care system. Daniels and Sabin have proposed a framework for priority setting in health care institutions called 'accountability for reasonableness', which links priority setting to theories of democratic deliberation. Fairness is a key goal of priority setting. According to 'accoun...

OBJECTIVE In health, accountability has since long been acknowledged as a central issue, but it remains an elusive concept. The literature on accountability spans various disciplines and research traditions, with differing interpretations. There has been little transfer of ideas and concepts from other disciplines to public health and global health. In the frame of a study of accountability of ...