IMPACTAmid democratic backsliding and declining public trust, public accountability systems fail not because of insufficient reporting, but because society has limited capability to interrogate complex financial data. Civil society organizations (CSOs) serve as vital democratic infrastructure to bridge this gap, acting as direct accountees, enablers and co-producers of oversight. Public managers and oversight bodies should view CSOs as capability builders, not merely consultees, embedding financial literacy and participatory infrastructure into public finance reforms. Concurrently, CSO leaders should invest in technical and analytical skills to sustain independent, long-term democratic scrutiny.
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Bassey et al. (2026) studied this question.
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