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MATRIKS DEFINISI AKUNTABILITAS 2012

nNo NamaPenulis/JudulJurnal

DEFINISI

Konsep Ensure Acc : Professionalis m Their responsibilitie s based on profesional knowledge and norm conduct Responsive to public sentiment isnt important Admresponsib ilty is moral PA not only following law and elected officials wants but also using their expertise of your profession Ensure acc : external control

Dimensi

Kesimpulan

Kelemahan

Friedrich, 1940

Accountability is responsibility

Finer, 1941

Accountability is responsibility

Community and political acc

MATRIKS DEFINISI AKUNTABILITAS 2012


Administrato rs should be subordinate to elected officials community These officials based on their interpretation of the public wants A political issues Fashionable words Effective democracy 3 Day & Klein, 1987 The relationship between individual, presuppose agreement both what constitutes performance and language

Politikakuntabilitas Kemampuan agent yangsedang berkuasauntukmenj awab alasan tindakan mereka Terhadap masyarakat, (simple maupunkompleks) Finansial akuntabilitas

Untukmendapatka n better value for money Tujuan: untukmengklarifi kasikankonsepden ganmengkajilebih

MATRIKS DEFINISI AKUNTABILITAS 2012


dalampersepsidan praktikakuntabilit as di sector public Menggunakankon teks : British Akuntabilitasadal ahtentangtindakan dankinerja Menggunakannpe ndekatanekonomi dan social Konteks: Public Public policy, perspective:or administration ganizational 5 elements : dan 1. Organization/admin profesional istration behavior 2. Legal Elemen 3. Professional: sering politik tidak sejalan antara kode etik profesi Moralitas dengan public tindakan interest, sehingga administrasi harus ditentukan antara
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Akuntabilitasanswerability 4 Dwivedi & Jabbra, 1989

MATRIKS DEFINISI AKUNTABILITAS 2012


tanggungjawab profesi dan akuntabilitas Political The Chameleon of Accountability: Forms and Discourses 5 accountability entails a relationship in which people are required to explain and take responsibility for Sinclair, 1995 their actions: the giving and demanding of Accounting organization reasons for and society~. Vol 20, No. conduct (Roberts &Scapens, 2J3. pp. 219-237. 1995 1985, p. 447). semi-structured interviews with a representative sample of 15 heads of Victorian public sector agencies, from a total identified population of 35. The concept of accountability consists three Three models of accountability components 1. The loci of 1. The professional accountability model (who) : 2. The economical Patients, MD, model non MD, 3. The Political Hospital, model professional association 2. The domain of Five forms of accountabilityidentifiedi n the interviewsare~o~:politi~p ublic,mvllgaiaiprokssiorul and~Twodiscoursesof~oun tabilityuealso identifieda: structuraland a perwnaldisco&e. A stratified model in which the professional model should guide the patientphysician interaction, the political model should guide managed care organizational structure, and the economic model has a role in interactions among organizations. This stratified model of
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What Is Accountability in Health Care?

Accountability entails the


6 Ezekiel J. Emanuel, MD, procedures and processes by PhD; and which one party justifies and Linda L. Emanuel, MD, takes responsibility for its PhD

a. Fokusnyapadadok terdanhanyatenta ng ethic b. Akuntabilitasgrup lain : - Patientis - Insurance


Organisasiadopsiaccpr ofesi supported content area

activities.
January 15, 1996 vol. 124 no. 2 229-239

MATRIKS DEFINISI AKUNTABILITAS 2012


accountability (what) Professional competence Legal and ethical conduct Financial performance Adequacy of access Public health promotion community benefit The process of accountability (How) accountability is an ideal version of accountability for health care that should guide our reform efforts

a. b.

c. d. e. f. 3.

A Professional response to demand for accountability: Practical recommendation regarding ethical aspects of patient care

Accountability is mostly about setting and assessing standards and requiring justification and responsibility rather than about 1. Medical enforcing regulation decision making

The ethical dimensions of medical care practices : -

Ethical dimensions

Professional groups in medicine to provide standard setting recommendations in all domains of medical practice

MATRIKS DEFINISI AKUNTABILITAS 2012


Linda L. Emanuel, MD, PhD Ann Intern Med,1996;124:240-249 2. Confidentiality 3. Fiduciary obligation (including conflict interest) 4. Responsibilitie s aries from patients vulnerability 5. Personal standard 6. Equity among patients 7. Cultural representation Procedure for resolving dilemma a. Dimensiakuntabil itas yang dibuatbelumdiarti kulasikandalambe ntuktujuandanimp lementasistrategis b. Petunjukterhadap strategi organizational
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Dimensions Of Accountability For NotFor-Profit Hospitals and Health Systems 8

Akuntabilitas adalah sebuah proses dimana pemimpin organisasi dalam mencapai tujuan efisiensi, kualitas dan akses untuk Gamm, L.D. 1996 memenuhi harapan dan ketertarikan masyarakat Health Care Management (significant public) Review 21(2) :74

1. Political acc 2. Commercial acc 3. Community acc Patient acc(external acc)

MATRIKS DEFINISI AKUNTABILITAS 2012


A central part of vision Tidakadaorganisa siacc Sangatfokusp adaaccmasyarakat, padahalmasyarakats eringtidakobjektifm engertitentangkarakt er&keunikanrumahs akit (asymetri information) Akuntabelpad apemerintah Akuntabelpadaor ganisasi

Acc& reasonable fair-minded?? 1. Market acc : Rational - Information Can agree a about Accountability is the idea that relevant to performance information about performance pursuing (purchases, and options must be made appropriate enrolled) available to purchasers and patient care under enrollees in managed care plans so Ethical limit : necessary that they can effectively make choices among plans, clinicians, resource Market constraint : and treatments accountability Requires the plan Accountability for to be explicit reasonables about its commitments 1. a self-reflexive orientation to what will prove Accountability can cooperative satisfactory in pursuit of joint goals the case of failure,

The Ethics of Accountability in Managed Care Reform 9 Daniels and Sabin Health Affairs, 17 No. 5 (1998): 50-64

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The Rise of Governance and the Risk of Failure: The Case of Economic Development Jessop, 1998

MATRIKS DEFINISI AKUNTABILITAS 2012


International Social Science Journal 50 (155) : 29-45 2. a self-reflexive cultivation of a repertoire (requisite variety) of responses so that strategies and tactics can be combined to reduce the likelihood of failure and to alter their balance in the face of failure, 3. a self-reflexive irony in the sense that participants must recognize the likelihood of failure but proceed as if success were possible

MATRIKS DEFINISI AKUNTABILITAS 2012


Answerability, the ability of public officials to inform about and to explain what they are doing and enforcement political accountability carries two basic connotations: answerability, the obligation of public officials to inform about and explain what they are doing; and enforcement, the capacity of accounting agencies to impose sanctions on powerholders who have violated their public duties answerabil ity, the obligation of public officials to inform about and to explain what they are doing, and enforcement the capacity of accounting agencies to impose sanctions on powerholders who have violated their public duties
1.

Dapatkahrumahsaki t di justifikasiolehmasy arakatpadahaldisatu sisiterjadiasimetri information,

Schedler,1999 11

Governance Failure Jessop, 2000 12 The New Politics of British Local Governance, (Macmillan) : 11-32 Accountability : An Ever The process of being control Expanding Concept? between citizens & publicity

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To account to some authority for ones actions

a. External : outside organizational social interaction

Tidakmemberikank ejelasan

MATRIKS DEFINISI AKUNTABILITAS 2012


Mulgan 2000 Pemerintah administration 78 (3) : 555-573 A feature of menkanisme check & balance exchange Democratic state : relationship between citizens Cek& balance & public office (control) b. Internal : Pemerintahmeme - Professional nuhiharapankebut - Personal uhanmasyarakat - External (responsiveness) - Internal : Acc is dialogue a. Professional Public discussion b. Personal c. Inward d. Subjective Officials responsive 1. Political Accountability is Oversight of public officials and agencies in terms of their responsiveness to political leaders and to citizens, and of fulfillment of the public trust 1. Financial Accountability is examination of
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Taking Account of Accountability: A Conceptual Overview and Strategic Options Derick W. Brinkerhoff Abt Associates Inc. March 2001

= Schedler,1999

MATRIKS DEFINISI AKUNTABILITAS 2012


compliance of officials and agencies with laws, regulations, and procedures for the transparent allocation, expenditure, and reporting of financial resources 2. Performance is scrutiny of the actions of officials and agencies related to the production of outputs, delivery of services, accomplishment of objectives, and/or achievement of results and impacts Political akuntabilitas Memberikangambarantentangaplik asidanpenggunaanakuntabilitassec arapolitik Managerial akuntabilitas Proses akuntabilitas Harusterdapathubun ganantaracintizenshi
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Newell & Shaula, 2002

MATRIKS DEFINISI AKUNTABILITAS 2012


p,partisipasidanakun tabilitas Doctor performance and public accountability David C Lanier, Martin Roland, Helen Burstin, J Andre Knottnerus. The Lancet. London: Oct 25, 2003. Vol. 362, Iss. 9393; pg. 1404 17 18 Benzon, 2003 Relationship between accountability constructs & stakeholder M. Practice relationships that individuals form in
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C. Health partnerships bukan di rumahsakit

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Dansky, Gamm, 2004

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Implications of Organizational

MATRIKS DEFINISI AKUNTABILITAS 2012


Exchanges for Accountability Theory Erdogan and Sparrowe, 2004 Human Resource Management Review 14(1): 19-45 From Autonomy to accountability The role of clinical practice guidelines in professional power 21 Stefan Timmermans Perspectives in biologi and medicine Vol 48, 2005 organizations influence accountability perceptions and subsequent outcomes

Profession power Professional jurisdiction Profession behavior External motives : quality and incentives - Transparency : reveal performance - Liability : consequences performance - Controllability :

The success of CG depends on : - The quality of guidelines - Characteristics of helath professional - Characteristics of of the practice setting - Incentives - Regulation Patients factor Menjelaskanb ahwakelimanyaakan menimbulkan multiple disorder terhadap ICANN - Apakahhalinijugab isaterhadappelayan
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Koppell, 2005

MATRIKS DEFINISI AKUNTABILITAS 2012


what the principal desired - Responsibilty : follow the rule Responsiveness : fulfill substantive expected Theory agency : Principle-agent theory : - High quality a. A lower cost (finance) b. Fairness (courteous manner) Acc is the emergent result of complex interactions between multiple actors ankesehatan??

Tidakmenjelaskandi mensiakuntabilitasse caraexplisit

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OConnell, 2005

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Power, Blame, and Accountability : Medicaid Managed Care for Mental Health Service In New Mexico
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MATRIKS DEFINISI AKUNTABILITAS 2012


Willging, 2005 Medicaid Anthropology Quarterly : 19 (1) : 84102 1. Some similarities were found between Czech Hospitals and public hospital in New Zealand 2. Ad Hoc hospital governance exist in Czech Hospitals and public hospital in New Zealand are governed in a collegiate way by elected District Health Boards

An Inquiry Into Good Hospital Governance : A New Zealand-Czech Comparison 26 Ditzel, Strach, et.al Health Research Policy and Systems 2006, 4:2

Taylors nine principles of good governance

Pay-for-Performance and Accountability : Related Themes In Improving Health Care 27 Rowe 2006 Annals of Internal Medicine 145 (9) : 69515

MATRIKS DEFINISI AKUNTABILITAS 2012


699 The global ACC Framework - Transparency : Acc in for stakholder, organization procedicion structure Participation Internal &external stakeholder Evaluation Organizational performance key stakeholder Analysing and Assessing Accountability : A Conceptual Framework 29 Bovens, 2007 European Law Journal First a conceptual one: what exactly is meant by accountability? Second question is analytical: what types of accountability are Traditional accountability - Legal - Political - Financial Administrative - Apakahrumahsa kitdapatmenerap kanpartisipasi? - Indikatorpartisip asitidakdapatdit erapkan di rumahsakit - Consumer rumahsakit a. Asymetriinformat ion Keputusankebanyak antehnismedis

Accountability : Transparancy Participation 28 Lloyd &Blagescu, 2006 Evaluation Complaint Response

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MATRIKS DEFINISI AKUNTABILITAS 2012


13(4) : 447 involved? Third question is evaluative: how should we assess these accountability arrangements? the shifting conceptualisation of accountability in light of governance literature theargument is made that instead of trying to identify new mechanisms of accountability more attention should be paid to the transformations taking place among traditional mechanisms ofaccountability and their potential in the new institutional design. Proses dimana agent yang dinilaimenjelaskantindakannyaseb
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Governance and Accountability-A Shift in Conceptualisation 30 Erkkila, T, 2007 Pemerintah Administration Quarterly 31(1-2):1

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Accountability in The Shadow of Hierarchy

MATRIKS DEFINISI AKUNTABILITAS 2012


Schillemans 2008 Pemerintah Organiz Rev. 8 : 175-194 Health Professionals Enactment of Their Accountability Obligations : Doing The Best They Can 33 Freeman, McWilliam et al, 2009 Social Science & Medicine 69(7): 10631071 Health Care Regulation As a tool For Pemerintah Accountability 35 Nunes, Rego, et al 2009 Med Health Care and Philos 12 : 257-264 Petty Corruption in Various Forms Is On The Rise In State Hospitals In agailangkahuntukmenjelaskanakib tadaritindakannyatersebut

theory of accountability for reasonableness and try to determine if new regulatory modelsnamely independent agencies could perform better with regard to the public disclosure of the reasons and rationales of healthcare rationing.

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MATRIKS DEFINISI AKUNTABILITAS 2012


Colombo Districs Fazlulhaq, 2009 SundayTimes. http : //sundaytimes.lk/091025/ News/nws10.html better separate accountability from non-accountability Vertikal relationships and assess Horisontal :peers the level of accountability and equal in each accountability relationship Diagonala : (boven) through the amount of forum has direct information that a forum access to can process and information, but has through the effective to rely on a third power of sanctioning party to implement measures. The total of the sanctions (an audit accountability office that reports to relationships of an agency the parliament) implicated for all aspects of its conduct forms the accountability 1. Org acc : supervisor : Adv& political How can the differences between regimes (across countries or sectors) be explained? Is there a match/mismatch between the regime by design, the regime as it operates in reality, andperceptions of accountability constraints by agency members?

Strategies for Assessing and Measuring Agency Accountability 37 Jan Biela and Yannis Papadopoulos Paper for the 32nd EGPA Annual Conference 2010, 7-10 September 2010, Toulouse

qualitative case studies of several accountability regimes

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Two Concepts of accountability

Accountability is a relationship between an actor and a forum, in which the actor has

Tidakadadimensiaku ntabilitasmasyarakat

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MATRIKS DEFINISI AKUNTABILITAS 2012


Bovens 2010 West European Politics 33 (5) : 946-767 an obligation to explain and to justify his or her conduct, the forum can pose questions and pass judgment, and the actor may face consequences. (Bovens 2007: 450) Strong hierarchi Not yet public acc Internal acc (pentingmeskiacc lain ada) 2. Political acc : Can be very important Difficult to handle Criteria political judgement Contestable : dispute 3. Legal acc : Court Growing Formalising of social relations Legal standards Prescribed by Administrative statuta 4. Administra : auditors, inspections,
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Traditional accountability

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controllers a. Resuler financial b. Administrati ve control c. JCIakreditasi Professional : qualitative methodology

Public sector reforms and financial transparency: experiences from Indonesia 41 Stein Kristiansen, AgusDwiyanto, AgusPramusinto, ErwanAgusPutranto Accountable Agents: Federal Performance Measurement and ThirdParty Government 42 Melvin J. Dubnick University of New Hampshire H. George Frederickson University of Kansas JPART 20:i143i159

A-P : theory (social mechanism)

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Profesionalism, Regulation, and The Market : Impact on Accountability for Quality of Care Pawlson and OKane Health Affairs Volume 21 No. 3 The analytic framework presented here represents an initial effort to consider accountability from a systemic perspective, with the intent to respond to calls for attention to how best to regulate, supervise and monitor both public and private sector providers and how best to encourage them to act in the broader public interest

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Accountability and Health Systems : Toward Conceptual Clarity and Policy Relevance 44 Brinkerhoff Health Policy and Planning 19 (6) : 371-379

elaborates a definition of accountability in terms of answerability and sanctions, and distinguishes three types of accountability

Literature review

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Romzek And Dubnick

[Accountability is a] relationship in which an individual or agency

Professional accountability
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MATRIKS DEFINISI AKUNTABILITAS 2012


is held to answer for performance that involves some delegation of authority to act. (Romzek and Dubnick 1998: 6)

MULGAN

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