This article proposes a conceptual framework that integrates the salient dimensions of accountability. It is based on an extensive review of the literature and draws on systems theory to develop an accountability system that can be applied to a wide range of organizations and contexts. It shows, through the accountability system presented, that organizations manage their accountability through stakeholder relationships, governance mechanisms, and information strategies, which are based on underlying values and purposes. This conceptual framework contributes to accountability theory by bridging different yet related concepts and clarifying the terminology used in the literature. Practically, conceptualizing accountability as an interconnected system can help organizations operationalize their accountability management practices. A hospital case study is used to demonstrate the applicability of the accountability system.

中文翻译：

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将问责制概念化为关系、治理和信息的综合系统

本文提出了一个概念框架，整合了问责制的显着维度。它基于对文献的广泛审查并借鉴系统理论来开发可应用于广泛组织和环境的问责制。它通过提出的问责制表明，组织通过基于潜在价值和目的的利益相关者关系、治理机制和信息战略来管理他们的问责制。该概念框架通过弥合不同但相关的概念并澄清文献中使用的术语，为问责制理论做出了贡献。实际上，将问责制概念化为一个相互关联的系统可以帮助组织实施其问责制管理实践。