New development: Accountability without capability? Civil society organizations as infrastructure for ‘accountee-ability’

IMPACTAmid democratic backsliding and declining public trust, public accountability systems fail not because of insufficient reporting, but because society has limited capability to interrogate complex financial data. Civil society organizations (CSOs) serve as vital democratic infrastructure to bridge this gap, acting as direct accountees, enablers and co-producers of oversight. Public managers and oversight bodies should view CSOs as capability builders, not merely consultees, embedding financial literacy and participatory infrastructure into public finance reforms. Concurrently, CSO leaders should invest in technical and analytical skills to sustain independent, long-term democratic scrutiny.

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Publication Details

Journal
Public Money & Management
Published
2026-10-15
DOI
https://doi.org/10.1080/09540962.2026.2747144
Primary Topic
Public Policy and Administration Research
Type
article
Field-Weighted Citation Impact
0.00
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article

New development: Accountability without capability? Civil society organizations as infrastructure for ‘accountee-ability’

Elizabeth Cookingham Bailey, Edidiong Offiong Bassey, Ileana Steccolini
Public Money & Management
Public Policy and Administration Research
article

New development: Accountability without capability? Civil society organizations as infrastructure for ‘accountee-ability’

Elizabeth Cookingham Bailey, Edidiong Offiong Bassey, Ileana Steccolini
article en

Abstract

IMPACTAmid democratic backsliding and declining public trust, public accountability systems fail not because of insufficient reporting, but because society has limited capability to interrogate complex financial data. Civil society organizations (CSOs) serve as vital democratic infrastructure to bridge this gap, acting as direct accountees, enablers and co-producers of oversight. Public managers and oversight bodies should view CSOs as capability builders, not merely consultees, embedding financial literacy and participatory infrastructure into public finance reforms. Concurrently, CSO leaders should invest in technical and analytical skills to sustain independent, long-term democratic scrutiny.

Public Money & Management
University of Essex (GB), University of York (GB), Cardiff University (GB), University of Bologna (IT)
Peace, justice, and strong institutions
Openalex Percentile: Top 7%
Public Policy and Administration Research
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