Webfrustrations were expressed over hcad’s resistance to external audits, with commissioners emphasizing the need for transparency and accountability, especially. But it is more often preached than practised,. Webas noted, the literature reviewed here provides ample evidence of the importance of media and csos for enabling accountability. Webanalytical tools relating to the generic concept of transparency can be applied to public expenditure. Achieving transparency about public expenditure. Webthis article explores the concept and history of transparency in public administration, its relation to democracy, accountability, and efficiency, and its challenges and paradoxes. Webthree theoretical relations between transparency and accountability are identified:
