요약

Purpose: This article is a conceptual analysis on mutual accountability and accountability gaps with relation to internal-external accountabilities in international development.

Originality: The significance of this article lies in the fact that it examines core definitions of accountability and associated terms, finds where mutual accountability stands on the spectrum, and traces how accountability gaps can be minimized within donor-recipient mutual accountability relations in the global context.

Methodology: As a theoretical approach to find how mutual accountability and accountability gaps can be displayed in international development, the article revisits existing theories and terminologies as a means to supplement conceptualization and theorizing process of notions that are not yet established as a consensus.

Result: The value of mutual accountability mechanism must not simply be on the fact that it can hold global organizations or institutions accountable, but on its applicability to all levels of global governance; from local, national, regional, to a global scale. By identifying and categorizing different forms of mutual accountability relations in line with accountability gaps, the article finds that closing gaps can only be achieved when strong internal accountability synchronizes with strong external accountability.

Conclusion and Implication: Deviating from simple analysis of dichotomizing stakeholders into principal-agent or vertical-horizontal relations, the article finds that the core advantage of mutual accountability is its deterrent effect in downsizing accountability gaps. Moreover, it underscores the significance of recipients’ good governance and ownership coupled with donors’ alignment as necessary conditions that enable strong donor-recipient mutual accountability relations with minimal accountability gaps.