Accountability na Administração Pública: natureza e dinâmica a partir da Teoria da Estruturação

Abstract

This paper aims to use the theory of the structure, as well as other social and institutional theories to understand the nature and dynamics of accountability from a natural extension of the current literature. The study has a qualitative, approach seeking a deeper understanding; as to the nature it is basic by worrying about the advancement of knowledge in the area and not by an empirical application; and, about the objectives, it is exploratory, in which articles were identified that contain one or more of six key words, accountability, accountable, responsibility, and transparency in the title or abstract. This paper argues that the critical limitation of the current literature is the lack of accountability of actionable knowledge in assumptions Argyris (1996). In theory and practice, the lack of accountability is often identified as the problem and the solution is often seen as simply create more accountability systems, expecting that the systems will magically lead to good results.