Prof Bruce Stone et al have identified eight types of accountability, namely: moral, administrative, political, managerial, market, judicial, constituency relation, and professional. Leadership accountability includes many of these albeit that real leadership is less to do with politics and more to do with those things that cause others to follow – situational interactive power, vision and values, charisma and intelligence. It is therefore important for an organisation to have a mission for a high level of accountability as it is a powerful way to strengthen the leadership role of governance.
Political accountability is the accountability of governance, the public service and political representatives to the constituency and to legislative bodies such as a Council or a Parliament. Generally voters do not have any direct way of holding elected representatives accountable during their term of office. Additionally, some officials and legislators may be appointed rather than elected and are thus functionally unaccountable to the constituency they are employed to serve. Rather they are accountable to the constituency's elected representatives.
However, a constitution, or statute, can empower a legislative body to hold their own members, the government, and government bodies to account. This can be through holding an internal or independent inquiry. Inquiries are usually held in response to an allegation of misconduct or corruption. The powers, procedures and sanctions vary. A 'legislature' may have the power to remove or suspend a representative from office. Alternatively, an accused person might decide to resign before her/his misdemeanor is exposed.
In parliamentary systems, the government relies on the support or parliament, which gives parliament power to hold the government to account. For example, some parliaments can pass a vote of no confidence in the government.
Ethical accountability is to do with improving overall personal and organisational performance by:
• developing and promoting responsible tools and professional expertise;
• advocating an effective enabling environment for people and organisations to embrace a culture of sustainable development.
Ethical accountability may include the individual, as well as small and large enterprises (business and cultural), not-for-profit organisations, research institutions and academics, and government. One scholarly paper has posited that "it is unethical to plan an action for social change without excavating the knowledge and wisdom of the people who are responsible for implementing the plans of action and the people whose lives will be affected."
Administrative accountability is to do with internal rules and behaviours along with independent commissions and mechanisms that hold public servants within an administration accountable. Within an administration best practice demands that behaviors are bounded by rules and regulations. Furthermore, public servants are subordinates in a hierarchy and accountable to superiors. However, there is a need for independent “watchdogs” to scrutinise and hold administrations accountable. The legitimacy of these watchdogs is entirely dependent upon their independence – and the lack of any conflicts of interest. Apart from internal checks, best practice 'watchdog units' accept complaints from constituents, bridging governance and Communities of Ownership and Interest to hold the Public Service accountable to constituents – not merely the internal administrative hierarchy.
The contemporary evolution of accountability involves either the expectation or assumption of account giving behavior. The study of account giving as a sociological act was articulated in a 1968 article on "Accounts" by Marvin Scott et al although it can be traced as well to J. L. Austin's 1956 essay "A Plea for Excuses," in which he used excuse making as an example of 'speech acts'. A speech act can be taken to include such acts as promising, ordering, greeting, warning and inviting someone as well as congratulating them.
Communications scholars have extended this work through the examination of strategic uses of excuses, justifications, rationalisations, apologies and other forms of account giving behavior by individuals and corporations – colloquially and collectively known as 'spin'. Philip Tetlock and his colleagues have applied experimental design techniques to explore how individuals behave under various scenarios and situations that demand accountability.
Communications scholars have extended this work through the examination of strategic uses of excuses, justifications, rationalisations, apologies and other forms of account giving behavior by individuals and corporations – colloquially and collectively known as 'spin'. Philip Tetlock and his colleagues have applied experimental design techniques to explore how individuals behave under various scenarios and situations that demand accountability.
The One World Trust – itself a model of accountability – Global Accountability Report, published in a first full cycle 2006 to 2008 is one attempt to measure the capability of global organisations to be accountable to their stakeholders – their Communities of Ownership and Interest. Accountability is becoming an increasingly important issue for the non-profit world – not the least in the museum world. On the international stage several NGOs signed the "accountability charter" in 2005. In the Humanitarian field, initiatives such as the HAPI – Humanitarian Accountability Partnership International – appeared. Individual NGOs have set their own accountability systems – for example, the ALPS, Accountability, Learning and Planning System of ActionAid.
Increasingly, discretionary accountability is becoming less and less acceptable and especially so as the Internet facilitates greater levels of accountability being communicated and communicated both efficiently and very effectively.