The Limits of Accounting-Based Accountability in Education (and Far Beyond): Why More Accounting Will Rarely Solve Accountability Problems
Accountability is at the center of the conversation on how to improve governance systems, particularly in health and education
Abstract
Accountability is rightly at the center of the conversation regarding how to improve governance systems, particularly health and education systems. But efforts to address accountability deficits often focus primarily on improving what can be counted and verified–what we term “accounting-based accountability”. The authors argue that introducing greater accounting-based accountability will only very rarely be the appropriate solution for addressing accountability problems. They illustrate this by exploring the role of Accountability ICT in (not) improving education system performance. Strengthening “real” accountability is not the same as improving data systems for observation and verification, and often attempts at the latter undermine the former. The development discourse’s frequent semantic misunderstanding of the term “accountability” has pernicious real-world consequences with real effects on system reform efforts and ultimately global welfare.
This research is part of the ‘Research on Improving Systems of Education’ programme
Citation
Honig, D. and Pritchett, L. (2019). RISE Working Paper 19/030 - The Limits of Accounting-Based Accountability in Education (and Far Beyond): Why More Accounting Will Rarely Solve Accountability Problems [online] https://www.riseprogramme.org/publications/rise-working-paper-19030-limits-accounting-based-accountability-education-and-far
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