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Concept Paper: Transparency and Accountability …

1 RAB/01/006: Transparency and Accountability in the Public Sector in the Arab Region Concept paper 2 Transparency and Accountability in Public Financial Administration March 2004 _____ * UN DESA DPADM would like to acknowledge the authors of this paper , Mr. Suresh Shende and Mr. Tony Bennett. The views expressed therein are entirely those of the authors and do not necessarily reflect the views of the United Nations. 2 Introduction The term democracy minimally presupposes three essential elements: Transparency , Accountability , and equality. Transparency denotes free access to governmental political and economic activities and decisions. Accountability entails a state being held responsible, by both its people and its elected bodies, for its choices and actions. And the Concept of equality [includes] citizens being treated equally under the law, as well as some degree of equal political participation among them in their own governance.

2 Introduction “The term ‘democracy’ minimally presupposes three essential elements: transparency, accountability, and equality. Transparency denotes free access to governmental political and economic activities and decisions.

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