BASES CONCEPTUALES DE LA RENDICIóN DE CUENTAS Y EL ROL DE LAS ENTIDADES DE FISCALIZACIóN SUPERIOR

The democratic political system of our countries,public administration and citizens have been developingsome new instruments that help publicmanagers govern well and at the same time allowcitizens to appropriately control government actions.Accountability is an important one of theseinstruments. This work tries to lay the conceptualBASES CONCEPTUALES DE LA RENDICIóNDE CUENTAS Y EL ROL DE LAS ENTIDADESDE FISCALIZACIóN SUPERIORJimmy Bola os GonzálezContraloría General de la República, Costa Ricajimmy.bolanos@cgr.go.crfoundations of accountability in relation to the role theComptroller General of the Republic is to fulfill so as to generatea common language capable of functioning as abasis for addressing the practical aspects involved in thistopic. Such aspects will be dealt with in a second articlefrom a more concrete legal, administrative and operativeperspective of how they have been working in Costa Rica.