Accountability and governance: A systematic review of the theoretical keys and mechanisms that transform public management
DOI:
https://doi.org/10.5281/zenodo.18320292Keywords:
governance, institutional mechanisms, accountabilityAbstract
This article analyzes how accountability strengthens public governance in contemporary contexts through a systematic literature review that identifies fundamental theoretical frameworks—such as principal-agent theory, multilevel governance, and organizational complexity—; key institutional mechanisms, including proactive transparency, internal audits, intergovernmental coordination, and digital tools; and determining contextual factors, such as political identities, endemic corruption, and collaborative reforms. Strictly adhering to the PRISMA protocol to ensure rigor and reproducibility, high-impact academic databases such as Scopus, Web of Science, SciELO, Google Scholar, and EBSCOhost were explored, limited to publications between 2020 and 2025. From an initial total of 412 records identified, precise inclusion and exclusion criteria were applied, narrowing the sample to 34 high-quality articles for detailed and synthetic qualitative analysis. The results reveal how multidirectional accountability integrates controls, fosters citizen legitimacy and mitigates institutional failures, proposing pathways for more resilient policies.
Downloads
References
Abbott, J., McKiernan, K., & McNulty, S. (2024). Technocracy for the people? The impact of government-imposed democratic innovations on governance and citizen well-being. Comparative Political Studies, 57(2), 187–220. https://doi.org/10.1177/00104140231178725
Alcántara-Lizárraga, J., & Jima-González, A. (2022). Accountability, corruption, and opposition groups: Evidence from Latin America. Social Sciences, 11(12), 541. https://doi.org/10.3390/socsci11120541
Al-Ghamdi, M., AlTamimi, M., Al-Azmi, N., Al-Ghaith, T., AlMuaither, F., AlThunayyan, R., AlDlaigan, F., Bazaid, A. S., & AlShehri, A. (2023). Development of national framework for health status and health system performance indicators in Saudi Arabia. Journal of Infection and Public Health, 16(2), 295–302. https://doi.org/10.1016/j.jiph.2022.12.020
Cantarelli, P., Belle, N., & Hall, J. (2023). Information use in public administration and policy decision-making: A research synthesis. Public Administration Review, 83(6), 1667–1686. https://doi.org/10.1111/puar.13735
Caputo, F., Pizzi, S., Ligorio, L., & Leopizzi, R. (2021). Enhancing environmental information transparency through corporate social responsibility reporting regulation. Business Strategy and the Environment, 30(8), 3470–3484. https://doi.org/10.1002/bse.2814
Chopra, A., & Singh, M. (2021). Accountability as a foundation for requirements in sociotechnical systems. IEEE Internet Computing, 25(6), 33–41. https://doi.org/10.1109/MIC.2021.3106835
Di Mascio, F., Maggetti, M., & Natalini, A. (2020). Exploring the dynamics of delegation over time: Insights from Italian anti-corruption agencies (2003–2016). Policy Studies Journal, 48(2), 367–400. https://doi.org/10.1111/psj.12253
Eckersley, P., Lakoma, K., Murphy, P., Caygill, T., & Pell, C. (2024). Accountability as a function of power relationships in public governance networks. Public Administration. 103(3), 906-922. https://doi.org/10.1111/padm.13032
Han, Y., & Perry, J. L. (2020). Conceptual bases of employee accountability: A psychological approach. Perspectives on Public Management and Governance, 3(4), 288–304. https://doi.org/10.1093/ppmgov/gvz030
Hendren, K., Newcomer, K., Pandey, S. K., Smith, M., & Sumner, N. (2023). How qualitative research methods can be leveraged to strengthen mixed methods research in public policy and public administration? Public Administration Review, 83(3), 468–485. https://doi.org/10.1111/puar.13528
Hengevoss, A. (2023). Comprehensive INGO accountability to strengthen perceived program effectiveness: A logical thing? VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 34(6), 1270–1283. https://doi.org/10.1007/s11266-023-00556-0
Hernández, A., Schommer, P., & Cuadros de Vílchez, D. (2021). Incidence of social accountability in local governance: The case of the network for fair, democratic and sustainable cities and territories in Latin America. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 32(3), 650–662. https://doi.org/10.1007/s11266-020-00295-6
Hooghe, L., & Marks, G. (2020). A postfunctionalist theory of multilevel governance. The British Journal of Politics and International Relations, 22(4), 820–826. https://doi.org/10.1177/1369148120935303
Jahanshahi, M., Gregg, K., Davis, G., Ndu, A., Miller, V., Vockley, J., Ollivier, C., Franolic, T., & Sakai, S. (2021). The use of external controls in FDA regulatory decision making. Therapeutic Innovation & Regulatory Science, 55(5), 1019–1035. https://doi.org/10.1007/s43441-021-00302-y
Jiao, L. (2021). Multifaceted not-for-profit accountability: Its measurement, cultural context, and impact on perceived social performance. Financial Accountability & Management, 37(3), 303–322. https://doi.org/10.1111/faam.12276
Kim, B., Kim, Y., Kim, H.-S., Park, S., & Choi, J. (2023). Significance of the regular publication of statistics on national health indicators in academic journals and the prospects of Korea National Antimicrobial Use Analysis System (KONAS). Infection & Chemotherapy, 55(2), 306. https://doi.org/10.3947/ic.2023.0060
Kleider, H. (2020). Multilevel governance: Identity, political contestation, and policy. The British Journal of Politics and International Relations, 22(4), 792–799. https://doi.org/10.1177/1369148120936148
Knudsen, E. (2023). Escape from the “lost decades?” Governance challenges in Argentina, Brazil, Colombia, Mexico, and Venezuela. Global Policy, 14(S4), 113–123. https://doi.org/10.1111/1758-5899.13279
Krogh, A., & Triantafillou, P. (2024). Developing new public governance as a public management reform model. Public Management Review, 26(10), 3040–3056. https://doi.org/10.1080/14719037.2024.2313539
Laforge, W. (2020). Campus governance in U.S. universities and colleges. Review of European and Comparative Law, 42(3), 113–140. https://doi.org/10.31743/recl.8528
Lasytė, G. (2020). Socially responsible organizational governance in the public sector. Public Policy and Administration, 19(3), 119–132. https://doi.org/10.5755/j01.ppaa.19.3.27713
Liu, J., & Ma, G. (2021). Study on incentive and supervision mechanisms of technological innovation in megaprojects based on the principal-agent theory. Engineering, Construction and Architectural Management, 28(6), 1593–1614. https://doi.org/10.1108/ECAM-03-2020-0163
Liwanag, H., James, O., & Frahsa, A. (2023). A review and analysis of accountability in global health funding, research collaborations and training: Towards conceptual clarity and better practice. BMJ Global Health, 8(12), e012906. https://doi.org/10.1136/bmjgh-2023-012906
Mærøe, A., Norta, A., Tsap, V., & Pappel, I. (2021). Increasing citizen participation in e-participatory budgeting processes. Journal of Information Technology & Politics, 18(2), 125–147. https://doi.org/10.1080/19331681.2020.1821421
Marmor, A. (2023). Authority, Legitimacy & Accountability. Cornell Legal Studies Research, (23-06). https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4374357
Mohamed Shaffril, H., Samsuddin, S., & Abu Samah, A. (2021). The ABC of systematic literature review: The basic methodological guidance for beginners. Quality & Quantity, 55(4), 1319–1346. https://doi.org/10.1007/s11135-020-01059-6
Nicolò, G., Zanellato, G., & Tiron-Tudor, A. (2020). Integrated reporting and European state-owned enterprises: A disclosure analysis pre and post 2014/95/EU. Sustainability, 12(5), 1908. https://doi.org/10.3390/su12051908
Ogentho, P., Munene, J., Kamukama, N., & Ntayi, J. (2021). Citizens’ behaviour and accountability: The power of social capital in Sub-Saharan African local governments. International Journal of Public Administration, 44(5), 430–439. https://doi.org/10.1080/01900692.2020.1729186
Oncioiu, I., Petrescu, A.-G., Bîlcan, F.-R., Petrescu, M., Popescu, D.-M., & Anghel, E. (2020). Corporate sustainability reporting and financial performance. Sustainability, 12(10), 4297. https://doi.org/10.3390/su12104297
Oortwijn, W., Jansen, M. & Baltussen, R. (2022). Evidence-Informed Deliberative Processes for Health Benefit Package Design – Part II: A Practical Guide. International Journal of Health Policy and Management, 11(10), 2327-2336. https://doi.org/10.34172/ijhpm.2021.159
Otengkoramah, D., Hammond, H., & Oppong, F. (2020). Assessment of internal control systems of technical universities in Ghana. Journal of Finance and Accounting, 8(2), 64–72. https://doi.org/10.11648/j.jfa.20200802.12
Palacin, V., McDonald, S., Aragón, P., & Nelimarkka, M. (2024). Configurations of digital participatory budgeting. ACM Transactions on Computer-Human Interaction, 31(2), 1-28. https://doi.org/10.1145/3635144
Park, A., Krause, R. M., & Hawkins, C. (2021). Institutional mechanisms for local sustainability collaboration: Assessing the duality of formal and informal mechanisms in promoting collaborative processes. Journal of Public Administration Research and Theory, 31(2), 434–450. https://doi.org/10.1093/jopart/muaa036
Patriotta, G. (2020). Actors and actorhood in institutional theory. Journal of Management Studies, 57(4), 867–872. https://doi.org/10.1111/joms.12558
Paul, J., Khatri, P., & Kaur Duggal, H. (2024). Frameworks for developing impactful systematic literature reviews and theory building: What, why and how? Journal of Decision Systems, 33(4), 537–550. https://doi.org/10.1080/12460125.2023.2197700
Peters, B., & Filgueiras, F. (2022). Introduction: Looking for governance: Latin America governance reforms and challenges. International Journal of Public Administration, 45(4), 299–307. https://doi.org/10.1080/01900692.2021.2020905
Radosevic, S., Kanellou, D., & Tsekouras, G. (2023). The experimentation–accountability trade-off in innovation and industrial policy: Are learning networks the solution? Science and Public Policy, 50(4), 655–669. https://doi.org/10.1093/scipol/scad013
Rajala, T., & Jalonen, H. (2025). Beyond simplification in public sector accountability: Contradictions between principal-agent and complexity theories. Public Administration Review. 85(6), 1757-1770. https://doi.org/10.1111/puar.13941
Rayamajhee, V., & Bohara, A. K. (2021). Social capital, trust, and collective action in post-earthquake Nepal. Natural Hazards, 105(2), 1491–1519. https://doi.org/10.1007/s11069-020-04363-4
Rivas, A., & Sanchez, B. (2022). Race to the classroom: The governance turn in Latin American education. The emerging era of accountability, control and prescribed curriculum. Compare: A Journal of Comparative and International Education, 52(2), 250–268. https://doi.org/10.1080/03057925.2020.1756745
Rizk, M., Massoud, M. A., Chalak, A., & Abiad, M. G. (2025). Inside the divide: A stakeholder’s perspective on formal vs. informal waste practices. Integrated Environmental Assessment and Management, 21(5), 1088-1097. https://pubmed.ncbi.nlm.nih.gov/40184213/
Roberts, J., Lightbody, R., Low, R., & Elstub, S. (2020). Experts and evidence in deliberation: Scrutinising the role of witnesses and evidence in mini-publics, a case study. Policy Sciences, 53(1), 3–32. https://doi.org/10.1007/s11077-019-09367-x
Rouault, J., & Albertini, E. (2022). Reconciling the social sector with external accountability requirements: Lessons from stewardship theory. Journal of Business Research, 142, 485–498. https://doi.org/10.1016/j.jbusres.2021.12.082
Rozsnyai, K. (2025). Politics of power instead of coordination in public space management: On the example of Budapest. Hungarian Journal of Legal Studies, 65(3), 347–361. https://doi.org/10.1556/2052.2025.00566
Schillemans, T., & Bjurstrøm, K. (2020). Trust and verification: Balancing agency and stewardship theory in the governance of agencies. International Public Management Journal, 23(5), 650–676. https://doi.org/10.1080/10967494.2018.1553807
Shehata, N., & D’Souza, R. (2025). Conducting a high-quality systematic review. The Journal of Rheumatology. 52(7) 636-64. https://doi.org/10.3899/jrheum.2024-1241
Steccolini, I., Saliterer, I., & Guthrie, J. (2020). The role(s) of accounting and performance measurement systems in contemporary public administration. Public Administration, 98(1), 3–13. https://doi.org/10.1111/padm.12642
Trein, P., & Ansell, C. (2021). Countering fragmentation, taking back the state, or partisan agenda-setting? Explaining policy integration and administrative coordination reforms. Governance, 34(4), 1143–1166. https://doi.org/10.1111/gove.12550
Triantafillou, P., & Hansen, M. (2022). Introduction to the PMR special issue on accountability and legitimacy under collaborative governance. Public Management Review, 24(5), 655–663. https://doi.org/10.1080/14719037.2021.2000744
Tyma, B., Dhillon, R., Sivabalan, P., & Wieder, B. (2022). Understanding accountability in blockchain systems. Accounting, Auditing & Accountability Journal, 35(7), 1625–1655. https://doi.org/10.1108/AAAJ-07-2020-4713
Ufodike, A., Okafor, O., & Opara, M. (2022). Network accountability in healthcare: A perspective from a First Nations community in Canada. Accounting Perspectives, 21(1), 101–129. https://doi.org/10.1111/1911-3838.12283
Voronov, M., & Weber, K. (2020). People, actors, and the humanizing of institutional theory. Journal of Management Studies, 57(4), 873–884. https://doi.org/10.1111/joms.12559
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
The journal is licensed under the Attribution License (CC BY), allowing the possibility of copying, distributing, displaying, and producing derivative works, as long as the author is acknowledged and cited.
