contemporary word “accounting” or “bookkeeping,” which suggests a document of monetary records (Bovens, 2006: 6). The which means of duty has completely changed over the years. First, primarily based at the give up-method continuum, the term implies extra than only a manner. It has begun to become a fundamental requirement of properly governance, that is carefully related to the ultimate give up of government. This leads the time period to encompass severa public values along with “transparency, equity, performance, responsiveness, obligation, and integrity” (Nabatchi et al., 2015: 139). 2nd, the accounting dating has absolutely reversed from account-taking to account-giving (Bovens, 2006). accountability now refers to “the authorities themselves who are being held accountable by using their residents” rather than “sovereigns maintaining their subjects to account” (Bovens, 2006: 6). The conceptual shift from economic accounting to “public duty” become aligned with the upward thrust of the accountability movement away from the traditional public administration model to the NPM model. As a end result, the actual shift turned into from a belief of economic accounting to a broader notion of “management accountability,” however the new concept became slim in scope because it referred on the whole to inspection, audit, evaluation, and evaluation (Tilbury, 2006). this change brought about two primary troubles. First, “public accountability” turned into used interchangeably with “control duty.” therefore, duty in NPM agendas changed into regularly misused as “each an device and a aim” (Bovens, 2006: 7). despite the fact that the concept of management duty turned into more likely to mean gadgets powerful at addressing the issues of public governance, it has, through the years, been used to represent a norm of right governance. even as the focus of NPM changed into mainly on accountability “mechanisms” as policy contraptions and tools, its duty changed into frequently mistakenly visible as a “distinctive feature.” second, the concept of “public duty” has frequently been left out and has not often garnered attention. further, as tons interest turned into paid to managerial responsibility on the concrete level, the summary position of the account-giving mechanism finished via the actor changed into additionally mentioned to every so often (Dubnick and Frederickson, 2011). 2-2. From accountability to economic responsibility The idea of responsibility is incredibly trustworthy within the economic sphere as it stocks some commonplace ground with its linguistic foundation—accounting. Behn (2001: 7) said that “it isn’t always surprising that the most apparent shape of responsibility focuses on monetary accounting—on how the books are saved and how the cash is spent.” Governments which have embraced NPM ideas have sought to improve economic accounting requirements and reporting forms, an act broadly regarded as an try and enhance duty. but, since the interpretation of accountability became greater straightforward and exact on the financial side, discussion of its definition became often dismissed or neglected. As a end result, the literature concerning financial accountability lacks a broadly universal definition wherein students endorse diverse definitions that in shape in their own specific work. In maximum instances, the vast definition for duty that encompasses numerous regions serves as a part of the narrower definition for economic responsibility. by means of exploring diverse definitions in scholarly works, authorities companies, and non-income organizations, i discovered three awesome ways to define the term. First, a few outline economic responsibility as ‘retaining person responsibility in a financial method,’ or ‘the duty of an man or woman or company to account for its monetary sports.’ those definitions give extra weight to the character or organization to be held responsible, and recollect price range as specific paintings assigned to them. 2d, some of the definitions highlight functions associated with accountability mechanisms. In this case, economic responsibility is frequently defined as ‘a method of ensuring that public cash has been utilized in a responsible and efficient manner,’ ‘keeping answerable for the way money is used and managed,’ ‘compliance with legality and regularity of monetary accounts,’ and so forth. Behn’s (2001: 7) definition of “duty for finances” will fall into this category as being characterized by means of quite a few “guidelines, processes, and requirements.” 1/3, few instances define the time period from the perspective of virtue-based responsibility or political duty. This consists of definitions which include ‘duty for the use of public money and stewardship of financial assets,’ and ‘preserving responsible to numerous stakeholders for properly dealing with the finances they obtain.’ From this, it is easy to infer that the skewed interest in the direction of control responsibility is also meditated inside the definition of financial responsibility, as the concept relates directly to the discourse of responsibility. 3. unnoticed TIME size IN CONCEPTUAL FRAMEWORKS 3-1. Conceptual frameworks on duty pupils in public administration enterprise to offer a conceptual framework for understanding the idea of acco>