Meaning of Accountability: Types, Functions, Principles and Levels, Know the Important Reasons for Implementing it

Kapanlagi.com - The term accountability is so familiarly used in organizations or companies. The use of the word accountability often refers to situations related to responsibility in various tasks and obligations. But what is the actual meaning of accountability?

Discussing the meaning of accountability is certainly inseparable from the role, duties, or obligations of a person who holds a certain position in an organization, company, or institution. However, the meaning of accountability can also refer personally which is not related to any position.

Therefore, accountability has its own levels ranging from personal to group. Well, below is an explanation of the meaning of accountability that you need to know.

Not only the meaning of accountability in KBBI because there are also opinions from several figures and experts. Check out here the meaning of accountability that has been summarized by kapanlagi.com from various sources.

1. Meaning of Accountability in KBBI

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The meaning of accountability in the Indonesian language dictionary (KBBI) is explained in two points. First, the meaning of accountability in KBBI is about various things related to responsibility. Second, the meaning of accountability in KBBI is a situation where something can be held accountable.

Therefore, it can be concluded that the meaning of accountability in English, written as Accountability, is the responsibility for tasks and obligations given to someone who holds a certain position. Where an individual or company can be held accountable for all tasks carried out in an honest and transparent manner to determine the performance that has been achieved or not. That is the explanation of the meaning of accountability in KBBI that needs to be known.

2. The Meaning of Accountability According to Experts

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Meanwhile, there are several experts and figures who explain the meaning of accountability. Therefore, below is a review of the meaning of accountability according to experts and figures.

1. The meaning of accountability according to Syahrudin Rasul is the ability to answer to higher authorities for the actions of an individual or group of people towards the wider community within the organization.

2. The meaning of accountability according to Mohammad Mahsun explains that accountability has two definitions. The first definition is that accountability broadly means the obligation of the trustee to provide accountability, present, report, and disclose all activities and responsibilities to the responsible party or giver of responsibility. The second definition is that accountability narrowly means the form of accountability that refers to who and for what the organization is responsible.

3. The meaning of accountability according to Stanbury is the obligation to account for the success or failure during the implementation of organizational activities in achieving the goals and objectives that have been set through periodic accountability.

4. The meaning of accountability according to Turner and Hulme explains that accountability is a requirement for various public sector institutions to emphasize horizontal accountability or to society, not just vertical accountability to higher authorities.

5. The meaning of accountability according to Sujarweni is a form of obligation for individuals with any position to ensure that the tasks and obligations imposed are carried out based on the provisions.

6. The meaning of accountability according to Grey is the obligation to provide information, including financial information, as a form of organizational responsibility.

3. The Meaning of Accountability and Its Types

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After knowing the meaning of accountability, there are several types of accountability according to some figures. The explanation of the meaning of accountability and its types according to the opinions of figures or experts are as follows:

1. Types of Accountability According to Mahmudi

- Vertical accountability is accountability that is accountable to higher authorities, whether in government, organizations, or companies.

- The meaning of horizontal accountability is accountability that is accountable to the public or society at large or other institutions that do not have a superior-subordinate relationship.

2. Types of Accountability According to Wasistiono

- Administrative accountability is accountability between authorized officials and their subordinates in a clear hierarchical relationship.

- Political accountability is accountability related to holders of political power to regulate, set priorities, distribute resources, and ensure compliance with administrative and legal responsibilities. Where accountability emphasizes democratic values ​​expressed by public administration.

- Legal accountability is accountability related to dominant public opinion regarding legislative and judicial processes. In this accountability, it can take the form of reviewing policies taken by public officials or canceling regulations by judicial institutions. In addition, the measure in this accountability is the applicable legislation.

- Moral accountability is a type of accountability that is closely related to the values ​​that apply in society. In other words, the measure of this accountability is the prevailing values, so that it can show whether a performance is good or bad.

- Professional accountability is a type of accountability that is related to the implementation of performance and actions in accordance with the standards set by similar professional people. In other words, this accountability emphasizes more on the quality aspects of performance and actions.

4. Functions of Accountability

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After knowing the meaning of accountability, also understand what functions accountability has. Because there are several benefits or functions when implementing or having accountability. This is the meaning of accountability and its functions.

- Improving and encouraging work efficiency so that organizations or companies can easily evaluate to achieve success.

- Avoiding misuse of authority or position. This way, it can avoid misuse of positions, tasks, or other abuses.

- Measuring the success and implementation of assigned tasks and being accountable for them. So that it is easier to carry out supervision or control.

- Fostering trust among members or employees towards the tasks that have been assigned.

5. Principles of Accountability

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Meanwhile, there are several principles of accountability that are also important to know. These accountability principles can be seen below. Whereby knowing what accountability principles are makes it easier to implement accountability.

- Leaders and all members or subordinates have a commitment to carry out organizational management by having accountable values.

- The system ensures the use of resources based on applicable laws and regulations or based on agreements and regulations.

- Transparent, objective, upholding the values ​​of honesty, innovative.

- Oriented towards the vision, mission, and results to be obtained.

- Can show and demonstrate the extent of achieving goals and targets set.

6. Levels of Accountability

Not only the meaning of accountability is important to know, because some explanations about the levels of accountability below can also help you understand the meaning of accountability. Because there are several levels of accountability that can refer to individuals or companies.

- Personal accountability (values ​​about honesty, integrity, morals, ethics in oneself).

- Individual accountability (referring to the individual's relationship with certain responsibilities in their environment).

- Group accountability (referring to group cooperation with their respective authority, roles, responsibilities to achieve performance)

- Organizational accountability (referring to the performance report results that have been successfully achieved by someone who has responsibility in the organization)

- Stakeholder accountability (referring to the government organization's responsibility for tasks and obligations to the public at large).

7. The Importance of Implementing Accountability

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Accountability is closely related to the responsibility, duties, and obligations of an individual in an organization, institution, or company. Meanwhile, there are several reasons why accountability is quite important to have.

The importance of accountability can be seen from its functions. Where there are several important reasons to have accountability, namely as a prevention of abuse of position, improving work efficiency and evaluation, and as democratic control.

That is the explanation of the meaning of accountability along with some other important reviews. So that it makes it easier for you to understand the meaning of the importance of accountability.

(kpl/nlw)