Accountability is a key requirement of good
governance. Not only governmental
institutions but also the private sector and
civil society organizations must be
accountable to the public and to their institutional stakeholders. Who is
accountable to whom varies depending on
whether decisions or actions taken are
internal or external to an organization or
institution. In general an organization or an
institution is accountable to those who will be
affected by its decisions or actions.
Accountability cannot be enforced without
transparency and the rule of law