Concepções teóricas sobre accountability

Abstract

Abstract Given the disagreements regarding the meaning of accountability in the Portuguese language, the lack of a uniform concept in Brazilian literature, and the absence or ambiguity of boundaries within the organizational context, this study aimed to standardize the conceptual immersion found in the main international literature on accountability with the primary theoretical concepts explored in Brazil. Various national and international works that presented concepts, understandings, and classifications of accountability were researched, and the main characteristics and conceptual elements identified in these studies were compiled. Additionally, the study sought to gather the main typological classifications and similarities in approaches to accountability. The results obtained through the comparison and synthesis of these works demonstrated that accountability is typically associated with concepts of responsibility, control, and the rendering of accounts. Furthermore, both in national and international studies, it was noted that the theoretical framework employed has been used for a daily and systemic approach to organizational entities, especially public institutions. Thus, it is understood that there is a significant concern with the actions of those engaged in public activities. As a contribution, this study advances the proposal for systematizing the concepts and classification of accountability, presenting a consistent understanding among its proponents, regardless of the spectrum of public or private organizational use.