Transparency and Accountability: A Conceptual (Dis)Entanglement

The paper discusses the ever elusive distinction, both conceptual and empirical, of two of the most prominent elements in the governance literature: Transparency and accountability. The paper looks into the concepts’ dominant characterisations as well as their distinctive factors, in order to define a theoretical framework on which to differentiate, better understand, and analyse the intertwined relationship between both terms. In terms of public participation, the paper shows how these elements are inherent to democratic governance, making their role in public value creation necessary and determinant. Thus, the aim is to review the approaches in which transparency and accountability have been defined, set a working definition for both from a constructive approach, and observe the elements that link them to the governance scholarship whilst arguing that transparency is in fact the preceding, most relevant factor. The final outlook will present some policy implications and discuss the weight of transparency for obtaining greater democratic outcomes.