par Mabillard, Vincent ;Zumofen, Raphael
Référence Public money & management, 40, 2, page (89-90)
Publication Publié, 2020-03-01
Article révisé par les pairs
Résumé : Transparency and accountability, both considered as pillars of good governance, are often associated in contemporary research and practice. They are praised by a wide range of international institutions and non-governmental organizations. This normative perspective relies mainly on the strong intrinsic value of both concepts. Their instrumental value is often hailed as well. Transparency can bring benefits to a large set of actors, while accountability can reveal injustices and identify those responsible through a public ritual of rendering of accounts. In this sense, the two notions have been used together repeatedly, treated as interchangeable, and mostly used as co-determinants of better governance.