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The paper analyses the concepts of transparency and accountability, their correlation with other key concepts used in Russian social and economic discourses, and also the critique of the transparency and accountability practices. It is shown that the main effect of development of these technologies is the substitution of reality by the "picture" formed for external users, transformation of this "picture" into the self-purpose. The reason of this is the change of paradigms of trust. Society has passed from trust in authorities with their right to make decisions on the basis of professional judgment to trust in procedures and standards, trust in "picture". We have changed trust in result to trust in processes of its receiving.

Recent years have seen growing concern about vote fraud, election-rigging, and maladministration. When problems come to light, however, is anyone held to account and are effective remedies implemented? This volume collects essays from international experts who compare alternative approaches and apply these methods to evaluate the quality of elections in several areas, including the United States, Sub-Saharan Africa, and Latin America.

In this paper, we present a vision for IMF surveillance that seeks to produce a more accountable, transparent, and independent surveillance process. First, to make surveillance more focused, the IMF's assessment should be principles-based; that is, the Fund should assess the overall coherence of exchange rate, monetary, fiscal and financial policies, with a view to analyzing their effects on external stability. Second, the IMF should have a governance structure that increases incentives to support candid, transparent assessments of surveillance. In practice, this entails a different role for the Executive Board: the Board will set out the Fund's strategic framework for surveillance; the Managing Director and the staff will conduct surveillance. These reforms clarify the roles and responsibilities of the IMF and its member countries in the surveillance process. Also, our proposed reforms aim at making surveillance more even-handed and objective. We believe that this principles-based approach can bolster the credibility and legitimacy of surveillance, giving the Fund greater influence on the economic policies of members. Adapted from the source document.

Substantive democracies allow governments to introduce, implement, maintain, and strengthen the cross-cutting democratic principles and policies of transparency, accountability, and corruption control. Policy-driven Democratization takes a middle-ground approach to democratization to situate it between elections and culture. The book argues that the gap between public administration and democratization could be bridged by the common democratic catalysts of transparent, accountable policy-making and corruption-control. Peride K. Blind takes the complex concepts of democratization, transparency, accountability, and corruption -- defining, synthesizing and demystifying them through heuristics from geometry. She then interlinks them together to propose a continuous and policy-based understanding of substantive democratization.

Most governments issue annual financial reports; in the US, state and local governments issue the Comprehensive Annual Financial Report, or its equivalent. However, these reports have been found to be neither readily accessible nor particularly informative to non-financial experts such as the general public. In response, professional associations such as AGA, the Governmental Accounting Standards Board (GASB), and the Government Financial Officers Association, have promoted the use of different types of popular financial reports as an alternative reporting mechanism. According to GASB, financial reporting plays a critical role as a tool for public accountability in a democratic society. Yet, various statistics point to citizens' general distrust of and dissatisfaction with financial reporting and the information provided by their governments. Surveys conducted by AGA have found that the majority of citizens believe that government needs to be responsible for providing financial and accounting information, but that government, at all levels, have failed to be transparent.