Authors :
Eva Sebastião António; Domingos Maquita Coutinho
Volume/Issue :
Volume 11 - 2026, Issue 5 - May
Google Scholar :
https://tinyurl.com/4bjb6naj
Scribd :
https://tinyurl.com/36ad3t2m
DOI :
https://doi.org/10.38124/ijisrt/26May021
Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.
Abstract :
This article analyzesthe role of accountability in promoting sustainable resource management in the health sector,
focusing on the Provincial Health Services of Nampula during the period from 2023 to 2024. A qualitative approach was
adopted, using interviews and document analysis with staff involved in administrative and financial management. The
findings indicate that accountability significantly contributes to enhancing transparency, improving resource allocation, and
supporting institutional decision-making processes. However, challenges such as technical limitations, insufficient human
resource capacity, and weaknesses in information systems were identified. The study concludes that strengthening
accountability mechanisms is essential to ensure financial and institutional sustainability in the health sector.
Keywords :
Accountability; Public Management; Sustainability; Health Sector; Transparency.
References :
- Bovens, M. (2007). Analysing and assessing accountability: A conceptual framework. European Law Journal, 13(4), 447–468.
- COSO. (2013). Internal control — Integrated framework. Committee of Sponsoring Organizations of the Treadway Commission.
- Hood, C. (2010). Accountability and transparency: Siamese twins, matching parts, awkward couple? West European Politics, 33(5), 989–1009.
- Mulgan, R. (2000). Accountability: An ever-expanding concept? Public Administration, 78(3), 555–573.
- OECD. (2018). OECD principles of public governance. Paris: OECD Publishing.
This article analyzesthe role of accountability in promoting sustainable resource management in the health sector,
focusing on the Provincial Health Services of Nampula during the period from 2023 to 2024. A qualitative approach was
adopted, using interviews and document analysis with staff involved in administrative and financial management. The
findings indicate that accountability significantly contributes to enhancing transparency, improving resource allocation, and
supporting institutional decision-making processes. However, challenges such as technical limitations, insufficient human
resource capacity, and weaknesses in information systems were identified. The study concludes that strengthening
accountability mechanisms is essential to ensure financial and institutional sustainability in the health sector.
Keywords :
Accountability; Public Management; Sustainability; Health Sector; Transparency.