정부재무보고에서 회계책임(Accountability) 목적을 위한 정보의 역할과 요건

In general, the purpose of government financial reporting is to provide accountability and information for decision-making purposes. The purpose of accountability is more important for government financial reporting purposes than for companies. At present, Korea uses the concept of 'public accountability' in national accounting standards and local government accounting standards. However, there is no explanation anywhere about what public accountability implies. In this situation, it is difficult to assess whether the information in financial reports or financial statements adequately fulfilled the public accountability of the government. This paper focuses on the problems and the concept and type of accountability through the study of foreign literatures. The concept of accountability is defined as an obligation to explain and justify its own behavior, which is a core concept that is complex and difficult to define because it is like a chameleon. It is based on the concept of accountability found here. The three stages of responsibility are divided into information phase, debating phase, consequences and sanction phase. In addition, we searched the information requirements of public accountability based on the public accountability ladder, which is the type of accounting responsibility proposed by Stewart(1984).