ABSTRACT

This entry discusses control systems in governmental organizations in the context of accountability from both a traditional and innovative perspective. It points out that stakeholders want their governments to provide services economically, efficiently, and effectively and that they want to know programs are operating as designed and achieving the desired results. This entry focused on the idea that managers and elected officials are accountable to all stakeholders for the activities of their organizations and the related results. Key to this entry is the point that as a measure of accountability, control systems are vital to the governance process and an essential element for a healthy democracy.