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The uncertain relationship between transparency and accountability

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  • Jonathan Fox

Abstract

The concepts of transparency and accountability are closely linked: transparency is supposed to generate accountability. This article questions this widely held assumption. Transparency mobilises the power of shame, yet the shameless may not be vulnerable to public exposure. Truth often fails to lead to justice. After exploring different definitions and dimensions of the two ideas, the more relevant question turns out to be: what kinds of transparency lead to what kinds of accountability, and under what conditions? The article concludes by proposing that the concept can be unpacked in terms of two distinct variants. Transparency can be either ‘clear’ or ‘opaque’, while accountability can be either ‘soft’ or ‘hard’.

Suggested Citation

  • Jonathan Fox, 2007. "The uncertain relationship between transparency and accountability," Development in Practice, Taylor & Francis Journals, vol. 17(4-5), pages 663-671.
    • Handle: RePEc:taf:cdipxx:v:17:y:2007:i:4-5:p:663-671
    DOI: 10.1080/09614520701469955
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    Cited by:

    1. Hoeft, Leonard & Mill, Wladislaw, 2024. "Abuse of power," Journal of Economic Behavior & Organization, Elsevier, vol. 220(C), pages 305-324.
    2. Timothy Masuni Nagriwum & Wiredu Richard & Sufyan Sannah Gbolo & Matthew Kuunyig & Donkor Seth & Miranda Abeseyine Amokase, 2023. "Transparency and Accountability in Local Government Financial Management in Ghana: A Case of Sunyani West Municipal Assembly," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(9), pages 689-710, September.
    3. Ahmad, Nglaa & Haque, Shamima & Islam, Muhammad Azizul, 2024. "Modern slavery disclosure regulations in the global supply Chain: A world-systems perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    4. Urman, Aleksandra & Makhortykh, Mykola, 2023. "How transparent are transparency reports? Comparative analysis of transparency reporting across online platforms," Telecommunications Policy, Elsevier, vol. 47(3).
    5. Meinel, Max-Gerrit, 2023. "Transparenz und organisationale Legitimität: Eine experimentelle Studie am Beispiel eines fiktiven Unternehmens [Transparency and organizational legitimacy: an experimental study based on a fictiti," Junior Management Science (JUMS), Junior Management Science e. V., vol. 8(4), pages 926-954.
    6. Wei Jeng & Shih-Hung Wang & Hung-Wei Chen & Po-Wei Huang & Yu-Jen Chen & Hsu-Chun Hsiao, 2020. "A decentralized framework for cultivating research lifecycle transparency," PLOS ONE, Public Library of Science, vol. 15(11), pages 1-17, November.
    7. Mayskaya, Tatiana & Nikandrova, Arina, 2023. "The dark side of transparency: When hiding in plain sight works," Journal of Economic Theory, Elsevier, vol. 212(C).

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