Resumo

VALENCIA TELLO, Diana Carolina  e  KARAM DE CHUEIRI, Vera. Accountability, Reporting, and Management Control. How Does This Work in Argentina According to the Legal System in Force?. Opin. jurid. [online]. 2016, vol.15, n.29, pp.165-185. ISSN 1692-2530.

In Latin America, several corruption and public money embezzlement scandals have damaged the confidence citizens have in democratic institutions from all the countries of the region. Existing impunity in cases of corruption and the lack of accountability leaves democracy and legitimacy of institutions in a difficult position. Present article is intended to analyze the importance of accountability strengthening in Latin America as a way of improving quality of democracy in the region and then analyzing the specific case of Argentina, as an attempt to identify the loopholes within the legal system that result in important corruption risks and to evaluate the way to improve this situation.

Palavras-chave : Accountability; reporting; management controls; corruption; democracy.

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