Skip to main content
. 2020 Jun 23;11(2):160–172. doi: 10.34172/ijhpm.2020.84

Table 1. Theoretical Accountability Framework Guiding the Analysis of the Annual General Meetings .

Accountability Type Purpose
Financial: proper recording, disbursement, and use of financial resources
  • Adhere to policies and procedures for record keeping and financial controls; prepare proper and timely reports

  • Control costs; control waste and corruption

  • Ensure progress toward financial stability

Performance: support management and effective service delivery
  • Adhere to policies, procedures, norms and values

  • Document performance

  • Compare results to targets and report reasons for variance

  • Organizational learning; question if goals should change

Democratic/political: ensure responsible officials deliver on promises and respond to the needs of constituents
  • Ensure community satisfaction with results achieved

  • Ensure representativeness and legitimacy of governance committee members vis à vis constituents (elections)

  • Adhere to procedures, norms, values and proper use of authority

Framework adapted from Brinkerhoff’s analytic framework for mapping accountability. 7