Identification of Role of Social Audit by Stakeholders as Accountability Tool in Good Governance

Headnote

Abstract

In the recent years social audit is being viewed as a promising approach to improve the performance and social accountability in private as well as in public sector. A number of state governments have also initiated social audit exercise and government of Delhi is probably the pioneer in social audit. Organizations have developed procedures, standards and methods to achieve social audit as it has been useful in many ways in improving performance and accountability, but it is only the stakeholders who can truly appreciate the benefits and role of social audit. This study undertakes the construction of a standardized Likert scale questionnaire to assess the role of social audit as perceived by stakeholders. In the process of constructing the instrument, this paper attempts to clarify the actual role of the society and civic engagements as is perceived and expected by stakeholders. Social audit creates confidence in society regarding government initiatives, promotes transparency and efficiency, improves social, ethical and environmental performance, enhances inclusion, facilitates monitoring and ensures accountability.

Keywords: Social audit, accountability, good governance, stakeholders

Introduction

The various elements of the good governance, which can also be called indicators of good governance like decentralization, transparency, rule of law, participation, corruption, efficiency and responsiveness have been dealt with in detail in different studies. Decentralization and corruption have been given more emphasis, but accountability, which is at the center of all these elements, has not been adequately dealt with and requires further probing. Decentralization can be achieved if accountability is fixed and responsibility is divided in a transparent way. If power and work is not decentralized, accountability cannot be achieved. Similarly, corruption exists when we have vague procedures, faulty discretions, and no accountability for action or inaction. If an official is trusted with work and held responsible for a particular task as per laid down procedures, chances of corruption reduces. So who, why, to whom and how of accountability is very essential to know for improving the performance in a government.

Asian Development Bank (2000) has interpreted accountability as a process to make public officials i) answerable for their performance and behavior ii) subject to the institution from which they drive their authority. ADB is directly concerned with the executive accountability, which aims to

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