TOOLS AND PROCESSES
Accountability tools refer to discrete devices or techniques used to achieve accountability, are often applied over a limited period of time, can be tangibly documented, and can be repeated (e.g. ﬁnancial reports and disclosures applied and repeated quarterly or annually, and documented as ﬁnancial statements, ledgers, or reports. Performance evaluations can be carried out at speciﬁc points in time, usually at the end of a speciﬁc project, and result in an evaluation report.)
Process mechanisms such as participation and self-regulation are generally more broad and multifaceted than tools, while also being less tangible and time-bound, although each may utilize a set of tools (such as participatory rural appraisal) for achieving accountability. Process mechanisms thus emphasize a course of action rather than a distinct end-result, in which the means are important in and of themselves.
There are also some mechanisms, such as social auditing, that straddle the tool-process boundary.