To read this content please select one of the options below:

Transparency and accountability reconsidered

Journal of Financial Crime

ISSN: 1359-0790

Article publication date: 1 July 2004



Explores the concepts of transparency and accountability and assesses how they can be increased, relating this to the control of corruption and to effective democracy, and recognising that the cost of transparency is diminished confidentiality and privacy. Applies this to the retrieval of the proceeds of corruption, using a case study in Italy to show how a wife’s complaint about divorce compensation led to the uncovering of corruption involving many politicians. Discusses how codes of conduct and ethics often incorporate attempts to improve transparency and accountability.



Osborne, D. (2004), "Transparency and accountability reconsidered", Journal of Financial Crime, Vol. 11 No. 3, pp. 292-300.



Emerald Group Publishing Limited

Copyright © 2004, Emerald Group Publishing Limited

Related articles