ACCOUNTABILITY AND ETHICAL GOVERNANCE

Because the majority of countries are experiencing a severe crisis of legitimacy, ethics and accountability are critical factors for modern administration. Over time, it has become clear that performance management alone will not be enough to get us out of this situation. Residents also expect ethical and responsible behaviour from politicians and public officials. Devolution and decentralization have increased the authority of governmental officials. The traditional ideals of discretion and equality before the law have been challenged by the increase in transparency and openness, as well as the service orientation of public organizations. Integrity has become more important as the public and private sectors interact more frequently. With these changes, it is critical to educate the ethical system, or the traditional principles of the public service may be called into doubt.

It has been at the centre of arguments about difficulties in the public sector, non-profits, and private (business) and individual contexts as a part of governance. In general, accountability arises when an individual or body, as well as the performance of tasks or functions by that individual or body, is subject to another's oversight, direction, or request for information or justification for their actions.


ACCOUNTABILITY: 

It might be argued that accountability is a necessary condition for preventing abuse of power and ensuring that authority is used to promote efficiency, effectiveness, responsiveness, and transparency. Because covert unethical behaviour will result if the government is not open, transparent, and responsible, it is a must for community-oriented public service delivery. Accountability has been defined in theoretical studies as the process by which public sector organizations and the individuals who work for them are held accountable for their decisions and actions and subjected to adequate external scrutiny. It works best when all parties involved have a clear grasp of their responsibilities and tasks within a solid management structure. In effect, accountability is a need for delegated responsibility. This role involves a variety of considerations, including values and ethics, as well as the effective and efficient implementation of programs, and it entails several processes.

Accountability in leadership roles refers to the acceptance and projection of responsibility for actions, products, decisions, and policies, as well as the administration, governance, and implementation of those actions, products, decisions, and policies within the scope of the role or employment position, as well as the obligation to report, explain and be accountable for the resulting consequences. Good government necessitates accountability. Appraising the continuous efficacy of public officials or public bodies guarantees that they are functioning to their maximum potential, delivering value for money in the delivery of public services, inspiring trust in the government, and being responsive to the communities they are supposed to serve.


ETHICAL GOVERNANCE: 

The administration must reflect accountability for their acts on a global community scale, and ethics is an important aspect of corporate governance. In business, ethical governance entails more than 'regulatory compliance.' It is value-based rather than rule-based. Human values are rooted in virtues that are difficult to quantify, measure, and track. Corporate guidelines that are "principle-centred" are preferred above those that are "rule-based." Values are learned, not taught, from various interactions, stories, and situations that a person has. Morals are frequently conveyed implicitly rather than openly. Every activity in business should be guided by ethics, according to 'corporate governance.' "Establishing a link between legislated ethics and practical activities is more difficult than tracking compliance on governance or accounting systems. Ethics, on the other hand, might be thought of as an intangible yet powerful catalyst and promoter of compliance. To put it another way, ethical behaviour cannot be legislated."


RELATIONSHIP BETWEEN ACCOUNTABILITY AND ETHICAL GOVERNANCE: 

Ethical leadership comes with its own set of difficulties. Ethics, for example, is frequently a deeply personal matter. Ethical management cannot be instilled in a company or organization overnight. Ethical governance necessitates a habit as well as proper legislation. Education and communication must be improved, ethical issues must find and acquire support in the workplace as well as in society, and those who seek to follow Morals must be properly motivated and recognized. 

It is common knowledge that accountability and ethics are inextricably linked. The achievement of ethical norms in the governance system is aided by effective accountability. The people's representatives have a considerable chance to address issues of ethics and morals in the government system through legislative or parliamentary control through questions, debates, and committees. In particular, the Public Accounts Committee in India discusses issues that are directly or indirectly related to ethics and good governance in its reports on the Comptroller and Auditor General of India's report. According to reports, a well-functioning civil service supports the development of excellent policy, effective service delivery, accountability, and responsibility in the use of public resources, all of which are characteristics of good governance. "Good Governance" is being used as a link between civil service reform and an all-encompassing framework for making policy decisions effective within viable systems of accountability and citizen engagement.


CONCLUSION:  

Ethics, in a nutshell, is the foundation of every commercial organization. Top executives are unquestionably the guardians of the company's ideals. Individual and corporate values, on the other hand, drive behaviour. The organizational culture is defined by collective human behaviour. Business should be governed by ethics. It is made possible by ethical principles. Management control systems, which include techniques like management auditing, operational auditing, and cost auditing, can be made more effective if they can expand their scope beyond a 'compliance-oriented' approach. Starting with the Board of Directors and extending to all employees, ethical governance is a constant concern. People will want to acquire the trust of those with whom they engage, build long-term service relationships, and strengthen business over time if they operate with openness and uncompromising integrity.


REFERENCES: 

https://www.civilserviceindia.com/subject/General-Studies/notes/accountability-and-ethical-governance.html

https://www.drishtiias.com/to-the-points/paper4/accountability-in-governance

http://civilspedia.com/accountability-and-ethical-governance/#Ethical_Governance

http://www.oas.org/es/sla/dlc/mesicic/docs/mesicic5_tto_annex64.pdf

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