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A segment of scholars in law and ethics agree that accountability is a logical
consequence of Athenian democracy (Roberts 1982). According to Von Dornum
(1997), legal institutions that established the roots of accountability date to around
700 B.C.E. Accountability mechanisms first appeared in archaic Greek literature, in
the form of poems that encouraged the regulation of the polis’, citizens’, and officials’ behaviors. Nowadays, this characteristic can be found in accountability practices as a legal and technical tool to assess performance. Hesiod’s poems, written in
700 B.C.E, first introduced the notion of euthyna, a form of vertical accountability
to follow gods’ will. Solon’s literature pieces, written in 620–590 B.C.E, highlighted the importance of citizens’ participation in political systems to make public
decisions more transparent. Pindar’s victory odes in 500 B.C.E suggested the idea
of common cultural values to make citizens and officials more accountable for their
behavior. Euthyna was based on the principles of rectitude as it was applied to make
officials accountable to polis’ citizens (Von Dornum 1997). Euthyna consisted of
auditing of financial and nonfinancial dealings to guarantee citizens’ rights. It also
punished officials who behaved illegally by way of multiple accountability mechanisms such as fines, imprisonment, detention, partial exclusion or expulsion, corporal punishment, or death (Foxhall and Lewis 1996).
This form of accountability was based on the principles of rectitude as it was
applied to assess official performance and procedure to make officials’ conduct
more visible for polis’ citizens. Euthyna consisted of the auditing of financial and
nonfinancial dealings in order to guarantee citizens’ rights. It also punished officials
who behaved illegally by way of multiple accountability mechanisms such as fines,
imprisonment, detention, partial exclusion or expulsion, corporal punishment, or
death (Foxhall and A.D.E.Lewis 1996, pp. 74–83). The contributions from the
notion euthyna not only constructed the concept of accountability but also supported the ascendancy and development of the Athenian democracy. The notion of
accountability in the Athenian democracy became a legal mechanism to preserve
the exercise of authority as well as a partially inclusive mechanism that allowed
polis’ citizens – except women – to get involved in public decisions. This framework set in Classical Greece became the basis of the roots of medieval and more
contemporary accountability.
In Medieval England, accountability was conceived as a mode of financial regulatory mechanism (Godfrey and Hooper 1996). It was also applied to economic
relationships to explain the landowners’ obligation in exchange of workers’ social
protection. Likewise, it was used to explain the monarchy’s concern for strengthening financial governance and decision-making regarding land ownership (Galbraith
1961; Godfrey and Hooper 1996). Contemporary forms of accountability in the
form of financial accountability to shareholders are more common approaches than
external accountability approaches.
Contemporary approaches to accountability began with “Accountingization”
processes that facilitated interactions and trust relationships among actors (Hood
1991; Gray 1997; Power and Laughlin 2003). These approaches emerged along with
public management practices such as privatization. In 1996, the World Bank (1996)
stated that “public provision must become the exception rather than the rule.”
I. B. Franco and M. Abe
A segment of scholars in law and ethics agree that accountability is a logical
consequence of Athenian democracy (Roberts 1982). According to Von Dornum
(1997), legal institutions that established the roots of accountability date to around
700 B.C.E. Accountability mechanisms first appeared in archaic Greek literature, in
the form of poems that encouraged the regulation of the polis’, citizens’, and officials’ behaviors. Nowadays, this characteristic can be found in accountability practices as a legal and technical tool to assess performance. Hesiod’s poems, written in
700 B.C.E, first introduced the notion of euthyna, a form of vertical accountability
to follow gods’ will. Solon’s literature pieces, written in 620–590 B.C.E, highlighted the importance of citizens’ participation in political systems to make public
decisions more transparent. Pindar’s victory odes in 500 B.C.E suggested the idea
of common cultural values to make citizens and officials more accountable for their
behavior. Euthyna was based on the principles of rectitude as it was applied to make
officials accountable to polis’ citizens (Von Dornum 1997). Euthyna consisted of
auditing of financial and nonfinancial dealings to guarantee citizens’ rights. It also
punished officials who behaved illegally by way of multiple accountability mechanisms such as fines, imprisonment, detention, partial exclusion or expulsion, corporal punishment, or death (Foxhall and Lewis 1996).
This form of accountability was based on the principles of rectitude as it was
applied to assess official performance and procedure to make officials’ conduct
more visible for polis’ citizens. Euthyna consisted of the auditing of financial and
nonfinancial dealings in order to guarantee citizens’ rights. It also punished officials
who behaved illegally by way of multiple accountability mechanisms such as fines,
imprisonment, detention, partial exclusion or expulsion, corporal punishment, or
death (Foxhall and A.D.E.Lewis 1996, pp. 74–83). The contributions from the
notion euthyna not only constructed the concept of accountability but also supported the ascendancy and development of the Athenian democracy. The notion of
accountability in the Athenian democracy became a legal mechanism to preserve
the exercise of authority as well as a partially inclusive mechanism that allowed
polis’ citizens – except women – to get involved in public decisions. This framework set in Classical Greece became the basis of the roots of medieval and more
contemporary accountability.
In Medieval England, accountability was conceived as a mode of financial regulatory mechanism (Godfrey and Hooper 1996). It was also applied to economic
relationships to explain the landowners’ obligation in exchange of workers’ social
protection. Likewise, it was used to explain the monarchy’s concern for strengthening financial governance and decision-making regarding land ownership (Galbraith
1961; Godfrey and Hooper 1996). Contemporary forms of accountability in the
form of financial accountability to shareholders are more common approaches than
external accountability approaches.
Contemporary approaches to accountability began with “Accountingization”
processes that facilitated interactions and trust relationships among actors (Hood
1991; Gray 1997; Power and Laughlin 2003). These approaches emerged along with
public management practices such as privatization. In 1996, the World Bank (1996)
stated that “public provision must become the exception rather than the rule.”
I. B. Franco and M. Abe