Transparency and accountability in public management

Transparency is a principle that guides the administration of public resources, but it is also a right of citizens, a duty of public managers and one of the guarantees of the proper functioning of public management. One of the areas in which this principle is particularly important is the drawing up and rendering of accounts, which are an indispensable management tool, a fundamental element of citizenship, a basis for exercising the control function and an important factor in determining responsibilities. This text presents a reflection on this subject, also drawing attention to its importance in the increasingly digital world in which we live.