ABSTRACT
Accountability is an often underspecified and multidimensional concept. Conceptualizations vary with regard to the elements and the degree of formalization associated with the term. In terms of measurement, the assessment of formal accountability rights can be distinguished from de facto effectiveness of accountability mechanisms. Data collection and measurement strategies vary to a high extent, with each approach having its particular merits and shortcomings. While there is no “gold standard” for measuring accountability, it becomes clear that conceptualization, measurement, and aggregation of scores require extreme care.
