he idea of responsibility inside the public area stems from the use of delegated authorities in which the manager holds the subordinate accountable, and this evolves into Professional ePortfolio  a principle of ‘democratic chain of delegation’ wherein citizens hold executives responsible (Strom, 2000). even as the which means of responsibility has been broadened to normative and price-weighted down domains, its framework has been developed within the particular context of new Public management (NPM) reforms Professional ePortfolio . This led to the framework focusing too narrowly on “managerial duty,” which, alternatively, stimulates widespread intellectual efforts aimed toward constructing up complementary paintings for public responsibility to fill the space between the concept and its framework. underneath the umbrella of NPM, monetary responsibility has been a distinguished idea amongst unique areas of responsibility. because of its inclination toward quantitative phrases and closer to the concepts of economy, performance, and output, the new arrangements for financial responsibility, including enterprise-like accounting and overall performance-based budgetary structures, have been in partic Professional ePortfolio ular properly promoted below the NPM regime. on the identical time, however, the conceptual and analytical base for economic accountability has been exceptionally vulnerable and some distance more skewed through NPM-precise views. for that reason, the framework of economic accountability remains surprisingly dependent on a extensive define of responsibility. Its vulnerable framework leads to unproductive controversy over the idea, additionally critically impairing the potential to provide realistic steering on governance. therefore, this paper goals to develop a robust foundation that may serve to enrich the scale of monetary duty and can offer a systematic and critical assessment of the associated literature. One crucial but not often defined trouble is the dearth of a long term view. The reasons for this will be divided into . First, with regard to ordinary responsibility, maximum of the complementary frameworks for managerial accountability have evolved dichotomous category pairs which cross-sect the idea, thereby neglecting the longitudinal dimension. 2nd, in regards to democratic accountability, analytical frame Professional ePortfolio works have no longer been fully developed to mold future citizens into the understandings of political illustration that has been fashioned by means of public values. To sum up, the lengthy-term angle has no longer been well formulated with regard to accountability and economic responsibility, and therefore, further paintings is needed to cope with questions regarding the overlooked time size and neglected destiny citizens of their frameworks. This paper is organized as follows. segment 2 offers a top level view of the evolution of the concepts of accountability and financial accountability. In section three, I evaluate the conceptual frameworks on accountability and their dichotomous attributes so that you can provide an explanation for how the time dimension turned into neglected with regard to the 2 concepts. segment four analyzes the trends in analytical frameworks for democratic responsibility and describes how f Professional ePortfolio uture citizens have been excluded from democratic responsibility. This section additionally includes sensible implications primarily based on a scientific assessment of the literature. section 5 concludes. 2. THE EVOLUTION OF responsibility AND monetary duty 2-1. From economic accounting to managerial duty the nature of financial responsibility is deeply embedded in its origin from the word “accounting.” The term is meant to be derived from the stem “depend” with the introduced prefix “ac” and suffix “ing.” From this perspective, “accounting” stems mostly from two components: the root word, “depend,” which means “[to] reckon money obtained and paid,” and the suffix “ing,” which suggests “describing the act or results of the action.” Dubnick (2002: 7-nine)  Professional ePortfolio noted that the idea of responsibility had emerged as a form of “institutionalized duty” wherein the sellers (i.e., assets holders) were required to render a matter of what they possessed inside the rea Professional ePortfolio lm of essential (i.e., the king). hence, in its original that means, ‘acco>