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IMPACTAccountability can be seen as a good governance practice that promotes public value creation by achieving legitimacy, or as one component of a set of public values that also helps define good governance. Since public value theory is considered a post-NPM paradigm that can enhance accountability, responsiveness, and transparency, a clearer understanding of the association between these concepts is critical for public managers and policy-makers wanting to build reporting, auditing, and accountability processes from a public value perspective.
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Dallagnol et al. (2022) studied this question.
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